Bill Text: IA HSB94 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to certain deadlines relating to the informal review and protest of property assessments in counties declared to be a disaster area.(See HF 270.)
Spectrum: Committee Bill
Status: (Introduced) 2023-02-13 - Committee report approving bill, renumbered as HF 270. [HSB94 Detail]
Download: Iowa-2023-HSB94-Introduced.html
House
Study
Bill
94
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
LOCAL
GOVERNMENT
BILL
BY
CHAIRPERSON
LATHAM)
A
BILL
FOR
An
Act
relating
to
certain
deadlines
relating
to
the
informal
1
review
and
protest
of
property
assessments
in
counties
2
declared
to
be
a
disaster
area.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
441.30,
subsections
1
and
2,
Code
2023,
1
are
amended
to
read
as
follows:
2
1.
Any
property
owner
or
aggrieved
taxpayer
who
is
3
dissatisfied
with
the
owner’s
or
taxpayer’s
assessment
may
4
contact
the
assessor
by
telephone
or
in
writing
by
paper
5
or
electronic
medium
on
or
after
April
2,
to
and
including
6
April
25,
of
the
year
of
the
assessment
to
inquire
about
the
7
specifics
and
accuracy
of
the
assessment.
Such
an
inquiry
may
8
also
include
a
request
for
an
informal
review
of
the
assessment
9
by
the
assessor
under
one
or
more
of
the
grounds
for
protest
10
authorized
under
section
441.37
.
In
any
county
that
has
been
11
declared
to
be
a
disaster
area
by
proper
federal
authorities
12
after
March
1
and
prior
to
May
20
of
the
year
of
assessment,
the
13
period
for
inquiries
under
this
subsection
shall
be
extended
to
14
and
include
May
25
of
such
year.
15
2.
In
response
to
an
inquiry
under
subsection
1
,
if
the
16
assessor,
following
an
informal
review,
determines
that
the
17
assessment
was
incorrect
under
one
or
more
of
the
grounds
for
18
protest
authorized
under
section
441.37
,
the
assessor
may,
on
19
or
before
April
25,
or
on
or
before
May
25
if
the
period
of
time
20
is
extended
under
subsection
1,
recommend
that
the
property
21
owner
or
aggrieved
taxpayer
file
a
protest
with
the
local
board
22
of
review
and
may
file
a
recommendation
with
the
local
board
23
of
review
related
to
the
informal
review,
or
may
enter
into
a
24
signed
written
agreement
with
the
property
owner
or
aggrieved
25
taxpayer
authorizing
the
assessor
to
correct
or
modify
the
26
assessment
according
to
the
agreement
of
the
parties.
27
Sec.
2.
Section
441.37,
subsection
1,
paragraph
a,
28
subparagraph
(1),
unnumbered
paragraph
1,
Code
2023,
is
amended
29
to
read
as
follows:
30
Any
property
owner
or
aggrieved
taxpayer
who
is
dissatisfied
31
with
the
owner’s
or
taxpayer’s
assessment
may
file
a
protest
32
against
such
assessment
with
the
board
of
review
on
or
33
after
April
2,
to
and
including
April
30,
of
the
year
of
the
34
assessment.
In
any
county
which
has
been
declared
to
be
a
35
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disaster
area
by
proper
federal
authorities
after
March
1
and
1
prior
to
May
20
of
said
year
of
assessment,
the
board
of
review
2
shall
be
authorized
to
remain
in
session
until
June
July
15
and
3
the
time
for
filing
a
protest
shall
be
extended
to
and
include
4
the
period
from
May
25
1
to
June
5
of
such
year.
The
protest
5
shall
be
in
writing
on
forms
prescribed
by
the
director
of
6
revenue
and,
except
as
provided
in
subsection
3
,
signed
by
the
7
one
protesting
or
by
the
protester’s
duly
authorized
agent.
8
The
taxpayer
may
have
an
oral
hearing
on
the
protest
if
the
9
request
for
the
oral
hearing
is
made
in
writing
at
the
time
of
10
filing
the
protest.
The
protest
must
be
confined
to
one
or
11
more
of
the
following
grounds:
12
EXPLANATION
13
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
14
the
explanation’s
substance
by
the
members
of
the
general
assembly.
15
This
bill
relates
to
certain
deadlines
relating
to
the
16
informal
review
and
protest
of
property
assessments
in
counties
17
declared
to
be
a
disaster
area.
18
Code
section
441.30
provides
that
any
property
owner
or
19
aggrieved
taxpayer
who
is
dissatisfied
with
the
owner’s
or
20
taxpayer’s
assessment
may
contact
the
assessor
on
or
after
21
April
2,
to
and
including
April
25,
to
inquire
about
the
22
specifics
and
accuracy
of
the
assessment
and
to
request
an
23
informal
review
of
the
assessment
by
the
assessor.
The
bill
24
provides
that
for
a
county
that
has
been
declared
to
be
a
25
disaster
area
by
proper
federal
authorities
after
March
1
and
26
prior
to
May
20
of
the
year
of
assessment,
the
period
for
27
informal
review
shall
be
extended
to
and
include
May
25
of
such
28
year.
29
Code
section
441.37
provides
that
in
a
county
that
has
been
30
declared
to
be
a
disaster
area
by
proper
federal
authorities
31
after
March
1
and
prior
to
May
20
of
the
year
of
assessment,
32
the
board
of
review
is
authorized
to
remain
in
session
until
33
June
15,
instead
of
May
31,
as
is
otherwise
required.
The
bill
34
extends
that
time
period
under
such
circumstances
from
June
35
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