Bills › 90th General Assembly
Relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers and including effective date and retroactive applicability provisions
Sponsored by the Senate Ways and Means Committee
Topics:TaxesProperty taxes
Where it is now
- Done: IntroducedJanuary 24, 2023
- Done: SubcommitteeJanuary 31, 2023
- Done: Senate committeeMarch 22, 2023
- Done: Passes the SenateApril 9, 202445–1
- Done: House committeeApril 18, 2024
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 2424 → Its progress continues under the new number. Go to SF 2424 What’s a funnel?
What’s in it
14(2), whose homestead is located in the local service area for which the provider is a volunteer and who has been a volunteer emergency services provider for five or more years, earns less than $5,000 per year for service as a volunteer emergency services provider, and is in good standing with the provider’s volunteer agency or entity, to file a petition with the county board of supervisors, requesting abatement of property taxes and special assessments assessed on the individual’s homestead and giving other information as the board may require.
Read the full explanation
The petition filed with the board of supervisors shall specify the type of abatement sought under the bill. Following receipt of the petition, the board of supervisors shall forward a copy of the petition to the governing body of each taxing authority not excluded under the bill that levies taxes or special assessments on the homestead. If the board of supervisors approves the abatement, the abatement shall apply to all applicable taxes and special assessments on the homestead, excluding those for which an objection by the governing body taxing authority was filed with the board of supervisors within days of the board providing a copy of the petition. The board of supervisors may order the abatement of the taxes and special assessments that are assessed against the petitioner’s homestead for the assessment year during which the petition is filed and, if specified by the board, the taxes and special assessments for one or more future years, subject to the petitioner continuing to meet the qualifications of the bill. The approved abatement shall not exceed the following: (1) for a volunteer emergency services provider that has not been a volunteer for at least years, an abatement of percent of all applicable taxes and special assessments imposed on the homestead, not to exceed $500; and (2) for a volunteer emergency service provider who has been a volunteer emergency service provider for or more years, an abatement of percent of all applicable taxes and special assessments imposed on the homestead, not to exceed $500, during the remainder of the volunteer emergency service provider’s life so long as the provider’s homestead is in the local service area of the agency or entity for which the provider was a volunteer. The bill also specifies the method of apportioning the abatement among each applicable levy and special assessment. The bill takes effect upon enactment and applies retroactively to assessment years beginning on or after January 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
Senate subcommittee
Named January 9, 2024. On March 26, 2024 it recommended amendment and 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
Fiscal note
2 million in FY 2026. Due to retirements and annual property value increases, the projected reductions are expected to increase by approximately $100,000 per year.
- Volunteer First Responder, Property Tax Reduction · April 8, 2024
- Volunteer First Responder, Property Tax Reduction · March 24, 2023
Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note
Iowa Code it changes
Creates§427.7
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
5 for · 1 against · 16 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.
Tried before
90th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.
Tried before
This idea has been filed in an earlier General Assembly. None got through a chamber.
- SF 2375 Relating to the abatement of property taxes owed on property owned by certain volunteer em…89th General Assembly · Approved by committee · same titleCleared committee
Similar bills this General Assembly
- SF 635 Relating to the abatement of property taxes owed on property owned by certain volunteer em…91st General Assembly · Passed SenateVery similar
Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.