Iowa General Assembly Daily Bills, Amendments & Study Bills March 17, 2009

SF 447

Senate File 447 - Introduced
SENATE FILE

BY COMMITTEE ON COMMERCE

Passed Senate, Date Passed House, Date

Vote: Ayes Nays Vote: Ayes Nays

Approved

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Senate File 447 - Introduced continued

1 1 Section 1. Section 123.30, Code 2009, is amended by adding

1 2 the following new subsection:

1 3 NEW SUBSECTION. 4. Notwithstanding any provision of this

1 4 chapter to the contrary, a person holding a license to sell

1 5 alcoholic liquors for consumption on the licensed premises may

1 6 permit a customer to remove one unsealed bottle of wine for

1 7 consumption off the premises if the customer has purchased and

1 8 consumed a portion of the bottle of wine on the licensed

1 9 premises. The licensee or the licensee's agent shall securely

1 10 reseal such bottle in a bag designed so that it is visibly

1 11 apparent that the resealed bottle of wine has not been

1 12 tampered with and provide a dated receipt for the resealed

1 13 bottle of wine to the customer. A wine bottle resealed

1 14 pursuant to the requirements of this subsection is subject to

1 15 the requirements of sections 321.284 and 321.284A.

1 16 EXPLANATION

1 17 This bill provides that a person holding a liquor control

1 18 license allowing the consumption of alcohol for on=premises

1 19 consumption can permit a customer to remove one unsealed

1 20 bottle of wine for consumption off the premises if the

1 21 customer has purchased and consumed a portion of the bottle of

1 22 wine on the licensed premises. The bill provides that the

1 23 licensee shall place the bottle in a bag with a receipt for

1 24 the wine of the customer. The bill provides that the resealed

1 25 bottle of wine is still considered an open container for

1 26 purposes of those Code sections prohibiting open containers of

1 27 alcohol in vehicles.

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SF 448

BY ZAUN

Vote: Ayes Nays Vote: Ayes Nays

Approved
A BILL FOR
1 An Act providing a property assessment adjustment for certain

2 persons who have attained the age of sixty=five, providing a

3 penalty, and including retroactive applicability date

4 provisions.

5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

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Senate File 448 - Introduced continued

1 1 Section 1. NEW SECTION. 425B.1 HOMESTEAD ASSESSED VALUE

1 2 ADJUSTMENT == PURPOSE.

1 3 Persons who own their homesteads and who meet the

1 4 qualifications provided in this chapter are eligible for an

1 5 adjustment in the assessed value of their homesteads, as

1 6 provided in this chapter, to prevent an increase in such

1 7 values.

1 8 Sec. 2. NEW SECTION. 425B.2 DEFINITIONS.

1 9 As used in this chapter, unless the context otherwise

1 10 requires:

1 11 1. "Assessed value" means the actual value prior to any

1 12 adjustment pursuant to section 441.21, subsection 4.

1 13 2. "Base assessment year" means the assessment year

1 14 beginning in the base year.

1 15 3. "Base year" means the calendar year last ending before

1 16 the claim is filed.

1 17 4. "Claimant" means a person filing a claim for adjustment

1 18 under this chapter who has attained the age of sixty=five

1 19 years on or before December 31 of the base year and is

1 20 domiciled in this state at the time the claim is filed or at

1 21 the time of the person's death in the case of a claim filed by

1 22 the executor or administrator of the claimant's estate.

1 23 5. "Homestead" means the dwelling owned and actually used

1 24 as a home by the claimant during any part of the fiscal year

1 25 beginning July 1 of the base year, and so much of the land

1 26 surrounding it including one or more contiguous lots or tracts

1 27 of land, as is reasonably necessary for use of the dwelling as

1 28 a home, and may consist of a part of a multidwelling or

1 29 multipurpose building and a part of the land upon which it is

1 30 built. It does not include personal property except that a

1 31 manufactured or mobile home may be a homestead. Any dwelling

1 32 or a part of a multidwelling or multipurpose building which is

1 33 exempt from taxation does not qualify as a homestead under

1 34 this chapter. A homestead must be located in this state.

1 35 When a person is confined in a nursing home, extended=care

2 2 occupying or living in the person's homestead if the person is

2 3 the owner of the homestead and the person maintains the

2 4 homestead and does not lease, rent, or otherwise receive

2 5 profits from other persons for the use of the homestead.

2 6 6. "Owned" means owned by an owner as defined in section

2 7 425.11.

2 8 Sec. 3. NEW SECTION. 425B.3 RIGHT TO FILE A CLAIM.

2 9 The right to file a claim for an assessed value adjustment

2 10 under this chapter may be exercised by the claimant or on

2 11 behalf of a claimant by the claimant's legal guardian, spouse,

2 12 or attorney, or by the executor or administrator of the

2 13 claimant's estate. If a claimant dies after having filed a

2 14 claim for adjustment, the amount of any adjustment shall be

2 15 made as if the claimant had not died.

2 16 Sec. 4. NEW SECTION. 425B.4 CLAIM FOR ADJUSTMENT.

2 17 1. Subject to the limitations provided in this chapter, a

2 18 claimant may annually claim an adjustment of the assessed

2 19 value of the claimant's homestead for the base assessment

2 20 year. The adjustment claim shall be filed with the county

2 21 assessor between January 1 and February 15 immediately

2 22 following the close of the base assessment year. However, in

2 23 case of sickness, absence, or other disability of the

2 24 claimant, or if in the judgment of the county assessor good

2 25 cause exists, the county assessor may extend the time for

2 26 filing a claim for adjustment through June 30 of the same

2 27 calendar year.

2 28 2. The county assessor shall notify the department of

2 29 revenue by March 1 of the number of claimants receiving

2 30 adjustments under this chapter and the total amount of the

2 31 reduced assessed values for the base assessment year.

2 32 Sec. 5. NEW SECTION. 425B.5 ADJUSTMENT == MAXIMUM TAX

2 33 DOLLARS LEVIED.

2 34 The assessed value of the claimant's homestead in the base

2 35 assessment year shall be adjusted, but not increased, to equal
Senate File 448 - Introduced continued
3 1 the assessed value, as such assessed value may have been

3 2 adjusted pursuant to this chapter, in the assessment year

3 3 preceding the base assessment year. If the amount of property

3 4 taxes levied against the adjusted assessment exceed the amount

3 5 of property taxes levied against the property in the fiscal

3 6 year for which taxes were first levied against an adjusted

3 7 assessment under this chapter, the treasurer shall subtract

3 8 the difference from the amount due.

3 9 Sec. 6. NEW SECTION. 425B.6 ADMINISTRATION.

3 10 The director of revenue shall make available suitable forms

3 11 for claiming an assessed value adjustment with instructions

3 12 for claimants. Each assessor and county treasurer shall make

3 13 available the forms and instructions. The claim shall be in a

3 14 form as the director may prescribe.

3 15 Sec. 7. NEW SECTION. 425B.7 PROOF OF CLAIM.

3 16 1. Every claimant shall give the department of revenue, in

3 17 support of the claim, reasonable proof of:

3 18 a. Age.

3 19 b. Changes of homestead.

3 20 c. Size and nature of the property claimed as the

3 21 homestead.

3 22 2. The director of revenue may require any additional

3 23 proof necessary to support a claim.

3 24 Sec. 8. NEW SECTION. 425B.8 AUDIT == DENIAL.

3 25 If on the audit of a claim for adjustment under this

3 26 chapter, the director of revenue determines the claim is not

3 27 allowable, the director shall notify the claimant of the

3 28 denial and the reasons for it. The director shall not deny a

3 29 claim after three years from October 31 of the year in which

3 30 the claim was filed. The director shall give notification to

3 31 the county assessor of the denial of the claim and the county

3 32 assessor shall instruct the county treasurer to proceed to

3 33 collect the tax that would have been levied on the applicable

3 34 adjusted assessed value in the same manner as other property

3 35 taxes due and payable are collected, if the property on which
Senate File 448 - Introduced continued
4 1 the adjustment was granted is still owned by the claimant.

4 2 Sec. 9. NEW SECTION. 425B.9 WAIVER OF CONFIDENTIALITY.

4 3 1. A claimant shall expressly waive any right to

4 4 confidentiality relating to all information available to the

4 5 county assessor who shall hold the information confidential

4 6 except that it may be used as evidence to disallow the

4 7 assessed value adjustment.

4 8 2. The department of revenue may release information

4 9 pertaining to a person's eligibility or claim for or receipt

4 10 of the assessed value adjustment to an employee of the

4 11 department of inspections and appeals in the employee's

4 12 official conduct of an audit or investigation.

4 13 Sec. 10. NEW SECTION. 425B.10 FALSE CLAIM == PENALTY.

4 14 A person who makes a false affidavit for the purpose of

4 15 obtaining an adjustment in assessed value provided for in this

4 16 chapter or who knowingly receives the adjustment without being

4 17 legally entitled to it or makes claim for the adjustment in

4 18 more than one county in the state without being legally

4 19 entitled to it is guilty of a fraudulent practice. The claim

4 20 for adjustment shall be disallowed in full and property tax

4 21 shall be levied on the disallowed adjustment at the rate that

4 22 would have been levied but for the adjustment. The director

4 23 of revenue shall send a notice of disallowance of the claim.

4 24 Sec. 11. NEW SECTION. 425B.11 STATUTES APPLICABLE.

4 25 To the extent not otherwise contrary, the provisions of

4 26 sections 425.30, 425.31, 425.32, and 425.37 apply to this

4 27 chapter.

4 28 Sec. 12. STATE FUNDING OF TAX CREDITS AND EXEMPTIONS ==

4 29 INAPPLICABILITY. The provisions in section 25B.7, relating to

4 30 the obligation of the state to reimburse local jurisdictions

4 31 for property tax credits and exemptions, do not apply to

4 32 chapter 425B, as enacted in this Act.

4 33 Sec. 13. APPLICABILITY DATES. This Act applies

4 34 retroactively to January 1, 2009, for assessment years

4 35 beginning on or after that date and to the filing of claims on
Senate File 448 - Introduced continued
5 1 or after January 1, 2010, for adjustments of assessed values.

5 2 EXPLANATION

5 3 This bill provides for an adjustment (freeze) in the

5 4 assessed value of a homestead if the owner is a person who is

5 5 65 or older. The assessed value of the homestead upon which

5 6 property taxes are levied in a fiscal year is the same

5 7 assessed value as for the previous fiscal year. Assessed

5 8 value is that value prior to any rollback being applied.

5 9 The bill provides that a person who makes a false affidavit

5 10 for the purpose of obtaining an adjustment, knowingly receives

5 11 the adjustment without being legally entitled to it, or makes

5 12 claim for the adjustment in more than one county without being

5 13 legally entitled to it is guilty of a fraudulent practice and

5 14 is subject to a criminal penalty.

5 15 The bill provides that the provision in Code section 25B.7

5 16 that requires the state to fund reimbursement for property tax

5 17 credits and exemptions does not apply to the adjustment in

5 18 value provided for in the bill.

5 19 The bill applies retroactively to January 1, 2009, for

5 20 assessment years beginning on or after that date and applies

5 21 to claims filed on or after January 1, 2010, for the

5 22 adjustments.

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