Iowa 2023-2024 Regular Session

Iowa Senate Bill SF215

Introduced
2/6/23  
Refer
2/9/23  
Introduced
2/6/23  

Caption

A bill for an act relating to certain filing deadlines for property tax credits available to certain elderly, disabled, and low-income persons and including effective date and applicability provisions.(Formerly SSB 1088.)

Impact

The enactment of SF215 is expected to have a significant positive impact on the state laws surrounding property tax credits. By extending the filing period, the bill will help alleviate the burden on vulnerable populations who are often unable to meet the original deadline due to health or personal challenges. This extension can ultimately lead to greater compliance and participation in the property tax credit program, thus ensuring that financial relief reaches those who need it most.

Voting

On February 6, 2023, SF215 received unanimous support in the Senate Local Government Committee, passing with a 12-0 vote. This strong vote indicates a shared understanding among legislators of the importance of enhancing access to property tax credits for eligible individuals.

Summary

Senate File 215 aims to amend the existing regulations regarding the filing deadlines for property tax credits available to specific groups, namely the elderly, disabled, and low-income persons. The bill proposes extending the potential filing deadline for claims from the previous cutoff of June 1 to March 31 of the fiscal year in which the property taxes are due, providing more time for eligible individuals to submit their claims. This measure is designed to ensure that those who might face challenges due to personal circumstances, such as illness or disability, can still take advantage of the benefits available and avoid missing the deadline due to unforeseen issues.

Contention

While the bill appears to have broad support, discussions may arise regarding the implications of extending deadlines. Concerns may include administrative burdens on local governments and the potential for increased claims that could affect local budgets. However, proponents argue that the benefits of providing timely support to those in need outweigh any additional administrative challenges. The measure's passage continues to illustrate lawmakers' commitment to assisting vulnerable groups in the state.

Companion Bills

IA HF318

Similar To A bill for an act 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. (Formerly HSB 93.) Effective date: 05/26/2023. Applicability date: 07/01/2023.

IA HSB93

Related A bill for an act relating to certain filing deadlines for property tax credits available to certain elderly, disabled, and low-income persons and including effective date and applicability provisions.(See HF 318.)

IA SSB1088

Related A bill for an act relating to certain filing deadlines for property tax credits available to certain elderly, disabled, and low-income persons and including effective date and applicability provisions.(See SF 215.)

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 SF391

A bill for an act creating an advanced registered nurse practitioner preceptor tax credit available against the individual income tax, and including applicability provisions.(Formerly SSB 1082.)

IA HSB231

A bill for an act relating to the disabled veteran homestead tax credit and including effective date and retroactive applicability provisions.

IA HF566

A bill for an act modifying individual income tax rates and providing tax credits for certain married persons filing a joint return, and including effective date and retroactive applicability provisions.

IA HF1052

A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions.(Formerly HSB 90.)

IA HF1026

A bill for an act relating to the adoption tax credit available against the individual income tax, and including effective date and retroactive applicability provisions.(Formerly HF 965.)

IA SF651

A bill for an act relating to local government property taxes, financial authority, and budgets, modifying appropriations, and including effective date, applicability, and retroactive applicability provisions.(Formerly SSB 1227.)

IA SF2124

A bill for an act relating to the disabled veteran homestead tax credit and including effective date and retroactive applicability provisions.

IA SF612

A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions. (Formerly SSB 1153.) Effective date: 06/06/2025, 07/01/2025. Applicability date: 01/01/2025.

IA SF635

A bill for an act relating to the abatement of property taxes owed on property owned by certain volunteer emergency services providers and including effective date and applicability provisions.(Formerly SF 96.)

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CA AB245

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CA SB1053

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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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