Senate Study Bill 3127 - Introduced
SENATE/HOUSE FILE _____
BY (PROPOSED DEPARTMENT OF
VETERANS AFFAIRS BILL)
A BILL FOR
1 An Act relating to the qualifications of veterans.
2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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1 Section 1. Section 35.1, subsection 2, Code 2024, is amended
2 by striking the subsection and inserting in lieu thereof the
3 following:
4 2. “Veteran” means a resident of this state who is any of
5 the following:
6 a. A veteran as defined in 38 C.F.R. §3.1, as amended.
7 b. A former member of the reserve forces of the United
8 States who served at least twenty years in the reserve forces
9 and who was discharged under honorable conditions. However,
10 a member of the reserve forces of the United States who
11 completed a minimum aggregate of ninety days of federal active
12 duty, other than training, and was discharged under honorable
13 conditions, or was retired under Tit. 10 of the United States
14 Code, shall be included as a veteran.
15 c. A former member of the Iowa national guard who served
16 at least twenty years in the Iowa national guard and who was
17 discharged under honorable conditions. However, a member of
18 the Iowa national guard who was activated for federal duty,
19 other than training, for a minimum aggregate of ninety days,
20 and was discharged under honorable conditions, or was retired
21 under Tit. 10 of the United States Code, shall be included as
22 a veteran.
23 d. A member of the reserve forces of the United States who
24 has served at least twenty years in the reserve forces and who
25 continues to serve in the reserve forces.
26 e. A member of the Iowa national guard who has served at
27 least twenty years in the Iowa national guard and who continues
28 to serve in the Iowa national guard.
29 Sec. 2. Section 35.2, Code 2024, is amended to read as
30 follows:
31 35.2 Proof of veteran status for certain veterans.
32 In order to fulfill any eligibility requirements under
33 Iowa law pertaining to veteran status, a veteran described in
34 section 35.1, subsection 2, paragraph “b”, subparagraph (6) or
35 (7) “d” or “e”, shall submit the veteran’s retirement points
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1 accounting statement issued by the armed forces of the United
2 States, the state adjutant general, or the adjutant general
3 of any other state, to confirm that the person has completed
4 twenty years of service with the reserve forces or the national
5 guard.
6 Sec. 3. Section 425.15, subsection 1, paragraph c, Code
7 2024, is amended to read as follows:
8 c. A former member of the national guard of any state who
9 otherwise meets the service requirements of section 35.1,
10 subsection 2, paragraph “b”, subparagraph (2) or (7) “c” or “e”,
11 with a permanent service-connected disability rating of one
12 hundred percent, as certified by the United States department
13 of veterans affairs, or a permanent and total disability rating
14 based on individual unemployability that is compensated at the
15 one hundred percent disability rate, as certified by the United
16 States department of veterans affairs.
17 Sec. 4. Section 426A.11, subsection 2, Code 2024, is amended
18 to read as follows:
19 2. a. The property, not to exceed one thousand eight
20 hundred fifty-two dollars in taxable value for assessment years
21 beginning before January 1, 2023, of an honorably separated,
22 retired, furloughed to a reserve, placed on inactive status,
23 or discharged veteran, as defined in section 35.1, subsection
24 2, paragraph “a” or “b”.
25 b. The property, not to exceed four thousand dollars in
26 taxable value for the assessment years beginning on or after
27 January 1, 2023, of an honorably separated, retired, furloughed
28 to a reserve, placed on inactive status, or discharged veteran,
29 as defined in section 35.1, subsection 2, paragraph “a” or “b”.
30 Sec. 5. Section 426A.12, Code 2024, is amended to read as
31 follows:
32 426A.12 Exemptions to relatives.
33 1. In case any person in the foregoing classifications does
34 not claim the exemption from taxation, it shall be allowed in
35 the name of the person to the same extent on the property of any
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1 one of the following persons in the order named:
2 a. The spouse, or surviving spouse remaining unmarried,
3 of a veteran, as defined in this chapter or in section 35.1,
4 subsection 2, paragraph “a” or “b”, where they are living
5 together or were living together at the time of the death of
6 the veteran.
7 b. The parent whose spouse is deceased and who remains
8 unmarried, of a veteran, as defined in this chapter or in
9 section 35.1, subsection 2, paragraph “a” or “b”, whether living
10 or deceased, where the parent is, or was at the time of death of
11 the veteran, dependent on the veteran for support.
12 c. The minor child, or children owning property as tenants
13 in common, of a deceased veteran, as defined in this chapter or
14 in section 35.1, subsection 2, paragraph “a” or “b”.
15 2. No more than one tax exemption shall be allowed under
16 this section or section 426A.11 in the name of a veteran,
17 as defined in this chapter or in section 35.1, subsection 2,
18 paragraph “a” or “b”.
19 Sec. 6. Section 426A.13, subsections 1 and 2, Code 2024, are
20 amended to read as follows:
21 1. A person named in section 426A.11, who is a resident of
22 and domiciled in the state of Iowa, shall receive a reduction
23 equal to the exemption, to be made from any property owned
24 by the person or owned by a family farm corporation of which
25 the person is a shareholder and occupant of the property and
26 so designated by proceeding as provided in this section. To
27 be eligible to receive the exemption, the person claiming it
28 shall have recorded in the office of the county recorder of
29 the county in which is located the property designated for the
30 exemption, evidence of property ownership by that person or the
31 family farm corporation of which the person is a shareholder
32 and the military certificate of satisfactory service, order
33 transferring to inactive status, reserve, retirement, order of
34 separation from service, honorable discharge or a copy of any
35 of these documents of the person claiming or through whom is
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1 claimed the exemption. In the case of a person claiming the
2 exemption as a veteran described in section 35.1, subsection 2,
3 paragraph “b”, subparagraph (6) or (7) “d” or “e”, the person
4 shall file the statement required by section 35.2.
5 2. The person shall file with the appropriate assessor on
6 forms obtained from the assessor the claim for exemption for
7 the year for which the person is first claiming the exemption.
8 The claim shall be filed not later than July 1 of the year
9 for which the person is claiming the exemption. The claim
10 shall set out the fact that the person is a resident of and
11 domiciled in the state of Iowa, and a person within the terms
12 of section 426A.11, and shall give the volume and page on which
13 the certificate of satisfactory service, order of separation,
14 retirement, furlough to reserve, inactive status, or honorable
15 discharge or certified copy thereof is recorded in the office
16 of the county recorder, and may include the designation of the
17 property from which the exemption is to be made, and shall
18 further state that the claimant is the equitable or legal owner
19 of the property designated or if the property is owned by a
20 family farm corporation, that the person is a shareholder of
21 that corporation and that the person occupies the property.
22 In the case of a person claiming the exemption as a veteran
23 described in section 35.1, subsection 2, paragraph “b”,
24 subparagraph (6) or (7) “d” or “e”, the person shall file the
25 statement required by section 35.2.
26 EXPLANATION
27 The inclusion of this explanation does not constitute agreement with
28 the explanation’s substance by the members of the general assembly.
29 Under current law, “veteran” is defined for purposes of Code
30 chapter 35 (veterans affairs) as a former member of the Iowa
31 national guard or the reserve forces of the United States who
32 served at least 20 years and was discharged under honorable
33 conditions; a member of the Iowa national guard or the reserve
34 forces of the United States who completed at least 90 days of
35 federal active duty, other than training, and was discharged
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1 under honorable conditions or retired; a person who has served
2 at least 20 years with the Iowa national guard or reserve
3 forces of the United States and continues to do so; a member of
4 particular military or civilian groups who served in certain
5 conflicts; or an Iowa resident who served in specific military
6 conflicts or on federal active duty, other than training,
7 in the United States armed forces and was discharged under
8 honorable conditions.
9 This bill redefines “veteran” for purposes of Code chapter
10 35 by extending the requirement of Iowa residency to all
11 categories of veterans, eliminating references to specific
12 conflicts, and including a citation to the definition of
13 “veteran” under federal regulations (a person who served
14 in the active military, naval, air, or space service and
15 who was discharged or released under conditions other than
16 dishonorable).
17 By operation of law, the bill affects the term “veteran” as
18 used in Code sections 8A.413 (state employment preference),
19 35B.3 (service on county commission of veteran affairs), 35B.14
20 (burial expenses), 35B.16 (markers for graves), 272C.12A
21 (professional licensure of veterans), 400.10 (civil service
22 examination preference), 425.15 (disabled veteran tax credit),
23 and 514C.27 (mental health and substance use disorder treatment
24 coverage), among a variety of other Code provisions.
25 The bill makes conforming changes.
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Statutes affected: Introduced: 35.1, 35.2