Amendment vs bill Amendment S-5076 vs Introduced

Struck = removed from the bill · added = the amendment's new text.

Previous
Latest
House File 2421 - Introduced HOUSE FILE 2421 BY COMMITTEE ON VETERANS AFFAIRS (SUCCESSOR TO HSB 597) A BILL FOR An Act relating to the approval procedures for claims for the military service property tax exemption and including applicability provisions.
House File 2421 S-5076 Amend House File 2421, as passed by the House, as follows:
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1.
TLSB 5711HV (1) 88 md/jh H.F.
Page 1, by striking lines 14 through 17 and inserting <in the office of the county recorder, and may include the designation of the property> 2.
2421 Section 1.
Page 1, line 26, after <35.2.> by inserting <Prior to making a recommendation for allowance or disallowance under section 426A.14, if requested by the assessor, the executive director or administrator recognized as a county veteran service officer under section 35B.6 shall verify the eligibility of the person by reviewing the certificate of satisfactory service, order of separation, retirement, furlough to reserve, inactive status, or honorable discharge or certified copy thereof.> ______________________________ COMMITTEE ON VETERANS AFFAIRS JIM CARLIN, CHAIRPERSON HF2421.3569 (2) 88 -1- md/jh 1/1
Section 426A.13, subsection 2, Code 2020, is amended to read as follows:
2.
The person shall file with the appropriate assessor on forms obtained from the assessor the claim for exemption for the year for which the person is first claiming the exemption.
The claim shall be filed not later than July 1 of the year for which the person is claiming the exemption.
The claim shall set out the fact that the person is a resident of and domiciled in the state of Iowa, and a person within the terms of section 426A.11, and shall give the volume and page on which the certificate of satisfactory service, order of separation, retirement, furlough to reserve, inactive status, or honorable discharge or certified copy thereof is recorded in the office of the county recorder to be verified by the executive director or administrator recognized as a county veteran service officer under section 35B.6 prior to approval of the claim, and may include the designation of the property from which the exemption is to be made, and shall further state that the claimant is the equitable or legal owner of the property designated or if the property is owned by a family farm corporation, that the person is a shareholder of that corporation and that the person occupies the property.
In the case of a person claiming the exemption as a veteran described in section 35.1, subsection 2, paragraph “b”, subparagraph (6) or (7), the person shall file the statement required by section 35.2.
Sec.
2.
APPLICABILITY.
This Act applies to claims for military service property tax exemptions filed for assessment years beginning on or after January 1, 2021.
EXPLANATION The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly.
Code section 426A.13 establishes the contents of the claim for a military service property tax exemption to be filed with the appropriate local assessor.
Part of the information LSB 5711HV (1) 88 -1- md/jh 1/2 H.F.
2421 required for each claim includes the volume and page on which the certificate of satisfactory service, order of separation, retirement, furlough to reserve, inactive status, or honorable discharge or certified copy thereof is recorded in the office of the county recorder.
This bill requires such information recorded in the office of the county recorder to be verified by the county commission of veteran affairs executive director or administrator recognized as a county veteran service officer prior to approval of the claim for the exemption.
The bill applies to claims for military service property tax exemptions filed for assessment years beginning on or after January 1, 2021.
LSB 5711HV (1) 88 -2- md/jh 2/2