Property Tax Implementation Committee

Minutes from meeting of September 3, 2003

The initial meeting of the Property Tax Implementation Committee was called to order by Senator Bryan Sievers at 1:30 p.m. at the Iowa State Historical Building. Present were all committee members except Randy Bauer and Curtis Rouse. Approximately 50 other people were also in attendance.

The committee reviewed House File 692 as pertains to the formation and charge of the property tax implementation committee.

The overhead slides that were discussed are available here.

Senator Sievers, Representative Kurtenbach, and Dick Stradley, Department of Revenue Property Tax Administrator, will communicate through e-mail and teleconference, as necessary, to complete the October 31, 2003 report to the legislature as required by HF 692. The report will likely contain a review of this meeting and any sub-committee meetings held prior to the end of October.

There are no funds allocated for the committee as of yet, but we will need to arrive at an estimated budget.

A question was raised about teleconferences or ICN meetings relative to the open meetings law. Senator Sievers responded that all committee and sub-committee meetings will be posted and published on at least one web site and that he intended to be extremely open about all activities of the committee.

Dick Stradley mentioned that four counties had volunteered to participate and suggested that Cerro Gordo, Woodbury, and Warren be the three official designees with Dickinson County also asked to participate. Motion was made by Senator Quirmbach, seconded by Representative Shoultz, to accept the four counties as selected by the Department of Revenue. Motion carried unanimously.

Discussion next focused on the creation of sub-committees to more efficiently manage the identified issues. The four sub-committees and the volunteers to serve on same are as follows:

Sub-Committees

1. Counties / Cities

- Land and SF tax

- base year conversion

- Equalization I and Assessment Limitations I

2. Broad Implementation Issues

- Equalization II and Assessment Limitations II

- Credits and Exemptions

- PILOT (Gov't and NFP treatment)

- TIF and Urban Renewal Issues and Bonding

- School finance

3. Current items in PT and what should PT pay for and PT limitations - Performance measures

4. Definitions of categories and classes

- Agriculture

- Apartments, Mobile Home Parks

- Appeal time frames

- Recreation / Green Space and other categories

Sub-Committee Members

1. Counties/Cities - Dick Stradley, Tim McGee, Jim Kurtenbach, Don Shoultz, Tom Jarrett, Larry Countryman and Jerry Shepler (both added after the meeting)

2. Broad Implementation Issues - Larry Sigel, Mary Maloney, Randy Bauer, Herman Quirmbach, Ted Tedesco, Jim Kurtenbach

3. Property Tax Structure - Bryan Sievers, Grant Veeder, Jerry Shepler, Larry Countryman, Cynthia Eisenhauer

4. Definitions - Bryan Sievers, Mike Ralston, Kim Dreher, Gary Bilyeu, Mark Schuling

The Department of Revenue will be responsible for the day-to-day operations and answering questions from the test counties. The committee will receive a list of the questions submitted to the Department along with the Department's responses in order to keep informed.

Sub-committee meetings will be scheduled by Senator Sievers or Representative Kurtenbach. It was also thought that the entire committee should meet three or four times per year, or as necessary. No date was set for the next committee meeting as it was mentioned that all sub-committees should meet first.

Cary Halfpop of the Department of Revenue will serve as the communications liaison for all committee information including minutes, agenda-posting, and making sure items are also posted to the committee Web site hosted by the Department of Revenue at http://www.state.ia.us/tax/taxlaw/proptaxcomm.html. All individuals wishing to be included on an e-mail contact list to receive notices of meetings and other information were encouraged to send their e-mail address to Cary Halfpop.

There being no further business to come before the committee at this time, the meeting adjourned at 3:50 p.m.