HF2344: Should We Be Worried About This?

[This post has been updated. See below.]

While perusing bills filed at the Iowa Statehouse, I discovered a mystery bill, House File 2344. I would like to throw this out to you, the readers to help me figure this out. Is this something we should be concerned about?

Filed by Representatives Phyllis Thede (D), Jeff Shipley(R), Jeff Kurtz(D), and Bruce Hunter(D), this bill gives a huge, retroactive property tax cut to a single unnamed “religious institution.”

Division I of the bill makes minor mundane changes to property tax code that seem unremarkable.

Division II however, is strange indeed.

From the EXPLANATION section of the bill:

…notwithstanding the requirement for the filing of a statement claiming the property tax exemption by February 1, for the assessment years beginning January 1, 2018, and January 1, 2019, the statement claiming the exemption for property owned by a religious institution that was acquired by the religious institution from another religious institution during the calendar year 2015, and that is located in a city having a population of at least 90,000 but not more than 100,000 according to the 2010 federal decennial census, shall be filed not later than 30 days following the effective date of division II of the bill.

So this anonymous church acquired land from another religious institution in 2015. Its location is in a city with a population between 90,000 and 100,00 people according to the 2010 census. A quick google search tells me that it must be Davenport (pop. 99685).

So what is going on here? I am not a lawyer and I readily admit I don’t entirely understand the language in this bill. It is dense and confusing — probably on purpose.

Nonetheless, it is possible that the authors of the bill are trying to solve a problem that is totally innocuous. Maybe the “religious institution” really does deserve the tax break according to iowa law. But if so, why the obfuscation? Why didn’t they just name the church, be up front about it, and explain why it should receive the tax break? Three of the bill’s sponsors are Democrats and one is Republican, so it is a bipartisan effort.

I don’t understand it and I am massively curious. If anybody out there has information that could shed more light on this I would love to hear from you. Leave a message in the comments or email me at activism@iowaatheists.org.

I will update this article as I learn more.

[Update: Solved it. This bill is about a church in Davenport that moved to a larger location in 2015 and didn’t realize it had to reapply for its property tax abatement.

The problem started back in 2015. That's when the church moved from their old spot on Pine street to their new, bigger church. But county officials say when they moved, their tax exemption didn't go with them.

"Almost thirty years in existence and you never have taxes, and all of a sudden you get a bill," says Pastor Livingston.

It's a $100,000 bill for four years of property taxes owed to Scott County. But how?

"They didn't fill out the form," says Scott County Board Chairman Tony Knobbe.

He says when a charity moves, they have to refile a tax exemption form, something Mount Sinai never did.

"It's your responsibility to understand the law," says Knobbe.

That explains a lot. I’m not going to be too concerned about this going forward. I don’t think there are any church/state separation issues with it. Although I bet our lawmakers wouldn’t have passed a bill like this if it were, say, an FFRF building that moved instead of a church. Oh well.]

Thanks in advance.

By Robert Cook

Activism Chair, Iowa Atheists and Freethinkers