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Bill > SF609
IA SF609
IA SF609A bill for an act authorizing the abatement of property taxes owed on property owned by the surviving spouse of an emergency services member killed in the line of duty, and including effective date and retroactive applicability provisions.(Formerly SF 21.)
summary
Introduced
03/19/2025
03/19/2025
In Committee
06/16/2025
06/16/2025
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
This bill authorizes the abatement of property taxes and special assessments owed on property owned by the surviving spouse of an emergency services member killed in the line of duty. The bill defines “emergency services member” or “member” to mean a fire fighter, a peace officer as defined in Code section 801.4, a correctional officer, or an emergency medical care provider as defined in Code section 147A.1. An “emergency services member” also includes a volunteer emergency services provider as defined in Code section 100B.14(2). Under the bill, the spouse of an emergency services member (petitioner) who died in the line of duty may file a petition with the board of supervisors of the county where the petitioner’s homestead is located, requesting abatement of property taxes and special assessments assessed on the petitioner’s homestead by a taxing authority. The petition filed with the board of supervisors shall be duly sworn and shall contain a certification of good standing from the chief officer of the entity or volunteer agency of the deceased member and proof that the death of the member was the direct and proximate result of a traumatic injury incurred in the line of duty. Following receipt of the petition, the board of supervisors shall forward a copy of the petition to the governing body of each taxing authority that levies taxes or special assessments on the homestead. If the board of supervisors determines a petitioner has satisfied all relevant criteria and 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 of the taxing authority was filed with or approved by the board of supervisors within 30 days of the board forwarding 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 bill does not apply under certain circumstances including if the deceased member ended their own life, was grossly negligent, or intoxicated, or the actions of the petitioner were a substantial contributing factor in the death of the member. 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, 2025.
AI Summary
This bill provides property tax relief for surviving spouses of emergency services members who die in the line of duty. Specifically, the spouse of an emergency services member (which includes firefighters, peace officers, correctional officers, emergency medical providers, and volunteer emergency services providers) can petition their county board of supervisors to have property taxes and special assessments on their homestead abated. To qualify, the spouse must submit a sworn petition with documentation proving the member died from a traumatic line-of-duty injury. The bill excludes cases where the death resulted from the member's intentional self-harm, gross negligence, voluntary intoxication, or where the spouse's actions substantially contributed to the death. If approved, the tax abatement can cover the current assessment year and potentially future years, with the tax relief proportionally distributed across different tax levies. The bill takes effect immediately and will apply retroactively to assessment years beginning on or after January 1, 2025, providing financial support to families who have lost an emergency services member in the line of duty.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Ways & Means (Senate)
Last Action
Subcommittee recommends amendment and passage. (on 01/20/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF609 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/SF609.html |
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