Bill Text: IA HF164 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act establishing a property tax exemption for a principal residence owned by a totally disabled individual or certain elderly individuals and including applicability provisions.
Spectrum: Partisan Bill (Republican 8-0)
Status: (Introduced - Dead) 2011-12-31 - END OF 2011 ACTIONS [HF164 Detail]
Download: Iowa-2011-HF164-Introduced.html
House
File
164
-
Introduced
HOUSE
FILE
164
BY
PETTENGILL
,
HEATON
,
DE
BOEF
,
PAUSTIAN
,
ALONS
,
HANUSA
,
HUSEMAN
,
and
VANDER
LINDEN
A
BILL
FOR
An
Act
establishing
a
property
tax
exemption
for
a
principal
1
residence
owned
by
a
totally
disabled
individual
or
certain
2
elderly
individuals
and
including
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
1265YH
(8)
84
md/sc
H.F.
164
Section
1.
Section
427.1,
Code
2011,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
38.
Disabled
or
elderly
principal
3
residence.
A
disabled
or
elderly
principal
residence
shall
be
4
exempt
from
taxation.
5
a.
“Disabled
or
elderly
principal
residence”
means
a
dwelling
6
owned
and
actually
used
as
a
home
for
a
minimum
of
six
months
7
during
the
most
recent
full
calendar
year
by
an
individual
8
who
is
either
completely
disabled
or
an
individual
who
is
9
sixty-five
years
of
age
or
older
and
whose
annual
income
is
10
seven
thousand
five
hundred
dollars
or
less.
A
disabled
or
11
elderly
principal
residence
shall
also
include
so
much
of
12
the
land
surrounding
the
dwelling,
including
one
or
more
13
contiguous
lots
or
tracts
of
land
as
is
reasonably
necessary
14
for
use
of
the
dwelling
as
a
home
not
to
exceed
one
hundred
15
sixty
acres,
and
may
consist
of
a
part
of
a
multidwelling
or
16
multipurpose
building
and
a
part
of
the
land
upon
which
it
is
17
built.
A
disabled
or
elderly
principal
residence
does
not
18
include
personal
property
except
that
a
manufactured
or
mobile
19
home
may
be
a
disabled
or
elderly
principal
residence.
When
a
20
person
is
confined
in
a
nursing
home,
extended-care
facility,
21
or
hospital,
the
person
shall
be
considered
as
occupying
or
22
living
in
the
disabled
or
elderly
principal
residence
if
the
23
individual
is
the
owner
and
does
not
lease,
rent,
or
otherwise
24
receive
profits
from
other
persons
for
the
use
of
the
residence
25
claimed
as
a
disabled
or
elderly
principal
residence.
26
b.
An
application
for
this
exemption
shall
be
filed
with
the
27
assessor
not
later
than
February
1
of
each
year
for
which
the
28
exemption
is
requested,
on
forms
provided
by
the
department
of
29
revenue.
30
c.
The
application
shall
include
all
of
the
following,
if
31
applicable:
32
(1)
Proof
of
total
disability
of
the
claimant,
if
33
applicable,
on
January
1
of
the
year
in
which
the
claim
is
34
filed.
Proof
of
total
disability
may
be,
but
is
not
limited
35
-1-
LSB
1265YH
(8)
84
md/sc
1/
3
H.F.
164
to,
the
written
certification
of
such
total
disability
by
1
any
two
physicians
licensed
to
practice
in
this
state.
For
2
purposes
of
this
subsection,
“totally
disabled”
means
as
defined
3
in
section
425.17.
4
(2)
Proof
of
age,
if
applicable.
5
(3)
Evidence
of
income.
For
purposes
of
this
subsection,
6
“income”
means
as
defined
in
section
425.17.
7
(4)
Legal
description
of
the
real
estate
for
which
the
8
claimant
is
seeking
an
exemption.
9
(5)
Any
additional
information
required
by
the
director
and
10
necessary
to
support
a
claim.
11
Sec.
2.
IMPLEMENTATION
OF
ACT.
The
provisions
in
section
12
25B.7,
relating
to
the
obligation
of
the
state
to
reimburse
13
local
jurisdictions
for
property
tax
credits
and
exemptions,
do
14
not
apply
to
this
Act.
15
Sec.
3.
APPLICABILITY.
This
Act
applies
to
assessment
years
16
beginning
on
or
after
January
1,
2012.
17
EXPLANATION
18
This
bill
establishes
a
property
tax
exemption
for
disabled
19
or
elderly
principal
residences.
The
bill
defines
“disabled
or
20
elderly
principal
residence”
as
a
dwelling
owned
and
actually
21
used
as
a
home
for
a
minimum
of
six
months
during
the
most
22
recent
full
calendar
year
by
an
individual
who
is
either
23
completely
disabled
or
an
individual
who
is
65
years
of
age
24
or
older
and
whose
annual
income
is
$7,500
or
less.
The
bill
25
also
provides
that
a
disabled
or
elderly
principal
residence
26
includes
so
much
of
the
land
surrounding
the
dwelling,
27
including
one
or
more
contiguous
lots
or
tracts
of
land
as
is
28
reasonably
necessary
for
use
of
the
dwelling
as
a
home
not
to
29
exceed
160
acres,
and
may
consist
of
a
part
of
a
multidwelling
30
or
multipurpose
building
and
a
part
of
the
land
upon
which
it
31
is
built.
A
disabled
or
elderly
principal
residence
does
not
32
include
personal
property
except
that
a
manufactured
or
mobile
33
home
may
be
a
disabled
and
elderly
principal
residence.
The
34
bill
specifies
that
when
a
person
is
confined
in
a
nursing
35
-2-
LSB
1265YH
(8)
84
md/sc
2/
3
H.F.
164
home,
extended-care
facility,
or
hospital,
the
person
shall
be
1
considered
as
occupying
or
living
in
the
disabled
or
elderly
2
principal
residence
if
the
individual
is
the
owner
and
does
not
3
lease,
rent,
or
otherwise
receive
profits
from
other
persons
4
for
the
use
of
the
disabled
or
elderly
principal
residence.
5
The
bill
requires
applications
for
the
exemption
to
be
filed
6
with
the
assessor
not
later
than
February
1
of
each
year
for
7
which
the
exemption
is
requested,
on
forms
provided
by
the
8
department
of
revenue.
The
bill
specifies
what
information
is
9
required
in
each
application
for
the
exemption.
10
The
bill
provides
that
the
provisions
in
Code
section
25B.7,
11
relating
to
the
obligation
of
the
state
to
reimburse
local
12
jurisdictions
for
property
tax
credits
and
exemptions,
does
not
13
apply
to
the
exemption
in
the
bill.
14
The
bill
applies
to
property
tax
assessment
years
beginning
15
on
or
after
January
1,
2012.
16
-3-
LSB
1265YH
(8)
84
md/sc
3/
3
