Bills › 90th General Assembly

HF 318Signed by Governor · May 26, 2023

Relating to certain filing deadlines for property tax credits available to certain elderly, disabled, and low-income persons and credits for manufactured or mobile home taxes and including effective date and applicability provisions

Sponsored by the House Local Government Committee

Topics:Cities & countiesProperty taxesTax credits & incentives

Same legislation: SF 215

Where it is now

  1. Done: IntroducedFebruary 6, 2023
  2. Skipped: SubcommitteeSkipped
  3. Done: House committeeMarch 7, 2023
  4. Done: Passes the HouseMarch 7, 202398–0
  5. Done: Senate committeeMarch 22, 2023
  6. Done: Passes the SenateApril 25, 202349–0
  7. Done: To the GovernorMay 9, 2023
  8. Done: Signed into lawMay 26, 2023

Signed into law What’s a funnel?

What’s in it

A claim for credit for property taxes due under Code chapter 425, subchapter II (elderly, disabled, and low-income property tax credit), is generally required to be filed with the county treasurer between January and June 1, both dates inclusive, immediately preceding the fiscal year during which the property taxes are due. However, in case of sickness, absence, or other disability of the claimant, or if in the judgment of the county treasurer good cause exists, the county treasurer may extend the time for filing a claim for credit through September of the same calendar year.

Read the full explanation

This bill extends that potential extension period to March of the fiscal year during which the property taxes are due. The bill makes a similar change to provisions governing claims for the manufactured or mobile home tax credit under Code chapter 435, modifies dates relating to the authority to grant additional time to file such a claim under certain circumstances, and modifies the date by which the department of revenue shall pay each county under Code chapter 435. The bill takes effect upon enactment and applies to taxes due and payable in fiscal years beginning on or after July 1, 2023.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text · What changed before it passed

Senate subcommittee

Named March 16, 2023. On March 21, 2023 it recommended passage. [].

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§425.20§435.22

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Lobbying

9 for · 0 against · 6 undecided · Who →

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

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