House File 483 - Introduced




                                 HOUSE FILE       
                                 BY  KELLEY

                                      A BILL FOR

  1 An Act providing that the exemption from property taxes for
  2    pollution=control property does not apply to property
  3    used as part of certain confinement feeding operations and
  4    including applicability provisions.
  5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 2193YH (1) 86
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PAG LIN



  1  1    Section 1.  Section 427.1, subsection 19, paragraph e,
  1  2 subparagraph (1), Code 2015, is amended to read as follows:
  1  3    (1)  a.  For the purposes of this subsection,
  1  4 "pollution=control property" means personal property or
  1  5 improvements to real property, or any portion thereof, used
  1  6 primarily to control or abate pollution of any air or water of
  1  7 this state or used primarily to enhance the quality of any air
  1  8 or water of this state and "recycling property" means personal
  1  9 property or improvements to real property or any portion of
  1 10 the property, used primarily in the manufacturing process and
  1 11 resulting directly in the conversion of waste glass, waste
  1 12 plastic, wastepaper products, waste paperboard, or waste wood
  1 13 products into new raw materials or products composed primarily
  1 14 of recycled material. In the event such property shall also
  1 15 serve other purposes or uses of productive benefit to the owner
  1 16 of the property, only such portion of the assessed valuation
  1 17 thereof as may reasonably be calculated to be necessary for
  1 18 and devoted to the control or abatement of pollution, to the
  1 19 enhancement of the quality of the air or water of this state,
  1 20 or for recycling shall be exempt from taxation under this
  1 21 subsection.
  1 22    b.  Notwithstanding subparagraph division (a),
  1 23 "pollution=control property" does not include personal or real
  1 24 property used for purposes of maintaining animals as part of
  1 25 a confinement feeding operation under chapter 459. However,
  1 26 "pollution=control property" does include personal or real
  1 27 property used for purposes of maintaining livestock as part of
  1 28 a small animal feeding operation as defined in section 459.102.
  1 29    Sec. 2.  APPLICABILITY.  This Act applies to assessment years
  1 30 beginning on or after January 1, 2016.
  1 31                           EXPLANATION
  1 32 The inclusion of this explanation does not constitute agreement with
  1 33 the explanation's substance by the members of the general assembly.
  1 34    BILL.  This bill makes changes relating to property that
  1 35 is exempt from property tax, specifically pollution=control
  2  1 property used to control or abate air or water pollution or
  2  2 alternatively to enhance air or water quality.  The bill
  2  3 provides that pollution=control property does not include
  2  4 such property used for maintaining animals that are part of a
  2  5 confinement feeding operation, unless the property is used in
  2  6 a small animal feeding operation (Code section 459.102).  The
  2  7 bill applies to assessment years beginning on or after January
  2  8 1, 2016.
  2  9    TERMS.  A confinement feeding operation is a totally roofed
  2 10 area used to maintain animals (cattle, swine, horses, sheep,
  2 11 chickens, turkeys, or fish) for at least 45 days.  Animal unit
  2 12 capacity is determined by multiplying the maximum number of
  2 13 animals under each category of animal based on weight that may
  2 14 be confined at one time by a per animal equivalency factor then
  2 15 adding those sums together. A small animal feeding operation
  2 16 has an animal unit capacity of 500 or fewer animal units.
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