Iowa 2023-2024 Regular Session

Iowa Senate Bill SF2057

Introduced
1/17/24  
Introduced
1/17/24  

Caption

A bill for an act relating to the maximum amount of property taxes due or rent constituting property taxes paid that may be considered in calculating the elderly and disabled property tax credit or rent reimbursement and including applicability provisions.

Impact

The bill's implementation is set for January 1, 2025, impacting claims for credits or reimbursements filed under Code chapter 425. The increase in the maximum amount considered will likely expand the number of claimants who can benefit from the tax credit, enhancing the financial support for the elderly and disabled who meet the specified income criteria. By raising this threshold, the bill aims to alleviate some of the financial pressures that these individuals experience, particularly those with household incomes up to 250% of the federal poverty level.

Summary

Senate File 2057 proposes to amend the property tax credit calculation for elderly and disabled residents in Iowa by increasing the maximum amount of property taxes or rent that can be taken into account. Specifically, this bill raises the limit from $1,000 to $2,000 for those who file for tax credits or rent reimbursements. This adjustment aims to provide additional financial relief to eligible residents, particularly in response to rising living costs and economic challenges faced by these vulnerable populations.

Contention

While the intentions behind SF2057 are to provide increased support for elderly and disabled Iowans, there may be concerns regarding the state's fiscal responsibility and budget implications. Some legislators might argue about the potential strain this bill could place on state finances if the uptake of credits sharply increases. Moreover, discussions could arise surrounding whether the bill sufficiently addresses income levels for older residents compared to those under 70, potentially leading lawmakers to reconsider eligibility criteria and ensure equitable assistance across age groups.

Companion Bills

No companion bills found.

Previously Filed As

IA HF916

A bill for an act modifying provisions relating to the additional property tax credit for elderly persons and including applicability provisions.

IA HSB304

A bill for an act modifying property tax calculations, and including applicability provisions.

IA SF2225

A bill for an act relating to property law, including rental properties, manufactured home communities, mobile home parks, and actions relating to such properties, making penalties applicable, and including effective date and applicability provisions.

IA S1759

Increases amount of rental payments defined as rent constituting property taxes for purposes of deduction from gross income for property tax payments; increases property tax credit option for certain individuals.

IA S3559

Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

IA A4172

Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

IA S3261

Increases maximum gross income tax deduction for homestead property taxes paid to $25,000.

IA SF2360

A bill for an act relating to partial payments of property taxes and including applicability provisions.

IA SF2435

A bill for an act relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax sales.(Formerly SF 2024.)

IA SF2024

A bill for an act relating to local government by modifying property tax credits and rent reimbursements, provisions governing abandoned mobile homes and personal property in rural areas, and tax sales.(See SF 2435.)

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CA SB603

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HI HB1398

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HI HB1398

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TX HB2011

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