Bill Text: IA SF365 | 2021-2022 | 89th General Assembly | Introduced
Bill Title: A bill for an act relating to property tax classifications, assessment limitations, and administration, and including effective date and applicability provisions.(Formerly SSB 1085.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2021-02-23 - Withdrawn. S.J. 429. [SF365 Detail]
Download: Iowa-2021-SF365-Introduced.html
Senate
File
365
-
Introduced
SENATE
FILE
365
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SSB
1085)
A
BILL
FOR
An
Act
relating
to
property
tax
classifications,
assessment
1
limitations,
and
administration,
and
including
effective
2
date
and
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
404.2,
subsection
2,
paragraph
f,
Code
1
2021,
is
amended
to
read
as
follows:
2
f.
A
statement
specifying
whether
the
revitalization
is
3
applicable
to
none,
some,
or
all
of
the
property
assessed
as
4
residential,
multiresidential,
agricultural,
commercial,
or
5
industrial
property
within
the
designated
area
or
a
combination
6
thereof
and
whether
the
revitalization
is
for
rehabilitation
7
and
additions
to
existing
buildings
or
new
construction
or
8
both.
If
revitalization
is
made
applicable
only
to
some
9
property
within
an
assessment
classification,
the
definition
of
10
that
subset
of
eligible
property
must
be
by
uniform
criteria
11
which
further
some
planning
objective
identified
in
the
plan.
12
The
city
shall
state
how
long
it
is
estimated
that
the
area
13
shall
remain
a
designated
revitalization
area
which
time
14
shall
be
longer
than
one
year
from
the
date
of
designation
15
and
shall
state
any
plan
by
the
city
to
issue
revenue
bonds
16
for
revitalization
projects
within
the
area.
For
a
county,
17
a
revitalization
area
shall
include
only
property
which
18
will
be
used
as
industrial
property,
commercial
property,
19
multiresidential
property,
or
residential
property.
However,
a
20
county
shall
not
provide
a
tax
exemption
under
this
chapter
to
21
commercial
property
,
multiresidential
property,
or
residential
22
property
which
is
located
within
the
limits
of
a
city.
23
Sec.
2.
Section
404.3,
subsection
4,
paragraph
a,
Code
2021,
24
is
amended
by
striking
the
paragraph
and
inserting
in
lieu
25
thereof
the
following:
26
a.
All
qualified
real
estate
assessed
as
residential
27
property
is
eligible
to
receive
a
one
hundred
percent
exemption
28
from
taxation
on
the
actual
value
added
by
the
improvements.
29
Sec.
3.
Section
441.21,
subsection
2,
Code
2021,
is
amended
30
to
read
as
follows:
31
2.
In
the
event
market
value
of
the
property
being
assessed
32
cannot
be
readily
established
in
the
foregoing
manner,
then
33
the
assessor
may
determine
the
value
of
the
property
using
the
34
other
uniform
and
recognized
appraisal
methods
including
its
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productive
and
earning
capacity,
if
any,
industrial
conditions,
1
its
cost,
physical
and
functional
depreciation
and
obsolescence
2
and
replacement
cost,
and
all
other
factors
which
would
assist
3
in
determining
the
fair
and
reasonable
market
value
of
the
4
property
but
the
actual
value
shall
not
be
determined
by
use
5
of
only
one
such
factor.
The
following
shall
not
be
taken
into
6
consideration:
Special
value
or
use
value
of
the
property
to
7
its
present
owner,
and
the
goodwill
or
value
of
a
business
8
which
uses
the
property
as
distinguished
from
the
value
of
9
the
property
as
property.
In
addition,
for
assessment
years
10
beginning
on
or
after
January
1,
2018,
and
unless
otherwise
11
required
for
property
valued
by
the
department
of
revenue
12
pursuant
to
chapters
428
,
433
,
437
,
and
438
,
the
assessor
13
shall
not
take
into
consideration
and
shall
not
request
from
14
any
person
sales
or
receipts
data,
expense
data,
balance
15
sheets,
bank
account
information,
or
other
data
related
to
16
the
financial
condition
of
a
business
operating
in
whole
or
17
in
part
on
the
property
if
the
property
is
both
classified
as
18
commercial
or
industrial
property
and
owned
and
used
by
the
19
owner
of
the
business.
However,
in
assessing
property
that
20
is
rented
or
leased
to
low-income
individuals
and
families
21
as
authorized
by
section
42
of
the
Internal
Revenue
Code,
22
as
amended,
and
which
section
limits
the
amount
that
the
23
individual
or
family
pays
for
the
rental
or
lease
of
units
24
in
the
property,
the
assessor
shall,
unless
the
owner
elects
25
to
withdraw
the
property
from
the
assessment
procedures
for
26
section
42
property,
use
the
productive
and
earning
capacity
27
from
the
actual
rents
received
as
a
method
of
appraisal
and
28
shall
take
into
account
the
extent
to
which
that
use
and
29
limitation
reduces
the
market
value
of
the
property.
The
30
assessor
shall
not
consider
any
tax
credit
equity
or
other
31
subsidized
financing
as
income
provided
to
the
property
in
32
determining
the
assessed
value.
The
property
owner
shall
33
notify
the
assessor
when
property
is
withdrawn
from
section
42
34
eligibility
under
the
Internal
Revenue
Code
or
if
the
owner
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elects
to
withdraw
the
property
from
the
assessment
procedures
1
for
section
42
property
under
this
subsection
.
The
property
2
shall
not
be
subject
to
section
42
assessment
procedures
3
for
the
assessment
year
for
which
section
42
eligibility
is
4
withdrawn
or
an
election
is
made.
This
notification
must
5
be
provided
to
the
assessor
no
later
than
March
1
of
the
6
assessment
year
or
the
owner
will
be
subject
to
a
penalty
of
7
five
hundred
dollars
for
that
assessment
year.
The
penalty
8
shall
be
collected
at
the
same
time
and
in
the
same
manner
9
as
regular
property
taxes.
An
election
to
withdraw
from
the
10
assessment
procedures
for
section
42
property
is
irrevocable.
11
Property
that
is
withdrawn
from
the
assessment
procedures
12
for
section
42
property
shall
be
classified
and
assessed
as
13
multiresidential
residential
property
unless
the
property
14
otherwise
fails
to
meet
the
requirements
of
subsection
13
14
.
15
Upon
adoption
of
uniform
rules
by
the
department
of
revenue
16
or
succeeding
authority
covering
assessments
and
valuations
17
of
such
properties,
the
valuation
on
such
properties
shall
be
18
determined
in
accordance
with
such
rules
and
in
accordance
with
19
forms
and
guidelines
contained
in
the
real
property
appraisal
20
manual
prepared
by
the
department
as
updated
from
time
to
time
21
for
assessment
purposes
to
assure
uniformity,
but
such
rules,
22
forms,
and
guidelines
shall
not
be
inconsistent
with
or
change
23
the
foregoing
means
of
determining
the
actual,
market,
taxable
24
and
assessed
values.
25
Sec.
4.
Section
441.21,
subsection
8,
paragraph
b,
Code
26
2021,
is
amended
to
read
as
follows:
27
b.
Notwithstanding
paragraph
“a”
,
any
construction
or
28
installation
of
a
solar
energy
system
on
property
classified
29
as
agricultural,
residential,
commercial,
multiresidential,
or
30
industrial
property
shall
not
increase
the
actual,
assessed,
31
and
taxable
values
of
the
property
for
five
full
assessment
32
years.
33
Sec.
5.
Section
441.21,
subsections
9
and
10,
Code
2021,
are
34
amended
to
read
as
follows:
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9.
Not
later
than
November
1,
1979,
and
November
1
of
each
1
subsequent
year,
the
director
shall
certify
to
the
county
2
auditor
of
each
county
the
percentages
of
actual
value
at
3
which
residential
property,
agricultural
property,
commercial
4
property,
industrial
property,
multiresidential
property,
5
property
valued
by
the
department
of
revenue
pursuant
to
6
chapter
434
,
and
property
valued
by
the
department
of
revenue
7
pursuant
to
chapters
428
,
433
,
437
,
and
438
in
each
assessing
8
jurisdiction
in
the
county
shall
be
assessed
for
taxation.
The
9
county
auditor
shall
proceed
to
determine
the
assessed
values
10
of
agricultural
property,
residential
property,
commercial
11
property,
industrial
property,
multiresidential
property,
12
property
valued
by
the
department
of
revenue
pursuant
to
13
chapter
434
,
and
property
valued
by
the
department
of
revenue
14
pursuant
to
chapters
428
,
433
,
437
,
and
438
by
applying
such
15
percentages
to
the
current
actual
value
of
such
property,
16
as
reported
to
the
county
auditor
by
the
assessor,
and
the
17
assessed
values
so
determined
shall
be
the
taxable
values
of
18
such
properties
upon
which
the
levy
shall
be
made.
19
10.
The
percentage
of
actual
value
computed
by
the
20
department
of
revenue
for
agricultural
property,
residential
21
property,
commercial
property,
industrial
property,
22
multiresidential
property,
property
valued
by
the
department
23
of
revenue
pursuant
to
chapter
434
,
and
property
valued
by
the
24
department
of
revenue
pursuant
to
chapters
428
,
433
,
437
,
and
25
438
and
used
to
determine
assessed
values
of
those
classes
26
of
property
does
not
constitute
a
rule
as
defined
in
section
27
17A.2,
subsection
11
.
28
Sec.
6.
Section
441.21,
subsection
13,
paragraphs
a,
b,
and
29
c,
Code
2021,
are
amended
to
read
as
follows:
30
a.
(1)
For
the
assessment
year
beginning
January
1,
2015,
31
mobile
home
parks,
manufactured
home
communities,
land-leased
32
communities,
assisted
living
facilities,
property
primarily
33
used
or
intended
for
human
habitation
containing
three
or
more
34
separate
dwelling
units,
and
that
portion
of
a
building
that
is
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used
or
intended
for
human
habitation
and
a
proportionate
share
1
of
the
land
upon
which
the
building
is
situated,
regardless
of
2
the
number
of
dwelling
units
located
in
the
building,
if
the
3
use
for
human
habitation
is
not
the
primary
use
of
the
building
4
and
such
building
is
not
otherwise
classified
as
residential
5
property,
shall
be
valued
as
a
separate
class
of
property
6
known
as
multiresidential
property
and,
excluding
properties
7
referred
to
in
section
427A.1,
subsection
9
,
shall
be
assessed
8
at
a
percentage
of
its
actual
value,
as
determined
in
this
9
subsection
.
10
(2)
Beginning
with
valuations
established
on
or
after
11
January
1,
2016,
but
before
January
1,
2022,
all
of
the
12
following
shall
be
valued
as
a
separate
class
of
property
13
known
as
multiresidential
property
and,
excluding
properties
14
referred
to
in
section
427A.1,
subsection
9
,
shall
be
assessed
15
at
a
percentage
of
its
actual
value,
as
determined
in
this
16
subsection
:
17
(a)
(1)
Mobile
home
parks.
18
(b)
(2)
Manufactured
home
communities.
19
(c)
(3)
Land-leased
communities.
20
(d)
(4)
Assisted
living
facilities.
21
(e)
(5)
A
parcel
primarily
used
or
intended
for
human
22
habitation
containing
three
or
more
separate
dwelling
units.
23
If
a
portion
of
such
a
parcel
is
used
or
intended
for
a
purpose
24
that,
if
the
primary
use,
would
be
classified
as
commercial
25
property
or
industrial
property,
each
such
portion,
including
26
a
proportionate
share
of
the
land
included
in
the
parcel,
if
27
applicable,
shall
be
assigned
the
appropriate
classification
28
pursuant
to
paragraph
“c”
.
29
(f)
(6)
For
a
parcel
that
is
primarily
used
or
intended
for
30
use
as
commercial
property
or
industrial
property,
that
portion
31
of
the
parcel
that
is
used
or
intended
for
human
habitation,
32
regardless
of
the
number
of
dwelling
units
contained
on
the
33
parcel,
including
a
proportionate
share
of
the
land
included
34
in
the
parcel,
if
applicable.
The
portion
of
such
a
parcel
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used
or
intended
for
use
as
commercial
property
or
industrial
1
property,
including
a
proportionate
share
of
the
land
included
2
in
the
parcel,
if
applicable,
shall
be
assigned
the
appropriate
3
classification
pursuant
to
paragraph
“c”
.
4
b.
For
valuations
established
for
the
assessment
year
5
beginning
January
1,
2015,
the
percentage
of
actual
value
as
6
equalized
by
the
department
of
revenue
as
provided
in
section
7
441.49
at
which
multiresidential
property
shall
be
assessed
8
shall
be
the
greater
of
eighty-six
and
twenty-five
hundredths
9
percent
or
the
percentage
of
actual
value
determined
by
the
10
department
of
revenue
at
which
property
assessed
as
residential
11
property
is
assessed
for
the
same
assessment
year
under
12
subsection
4
.
For
valuations
established
for
the
assessment
13
year
beginning
January
1,
2016,
the
percentage
of
actual
14
value
as
equalized
by
the
department
of
revenue
as
provided
15
in
section
441.49
at
which
multiresidential
property
shall
be
16
assessed
shall
be
the
greater
of
eighty-two
and
five-tenths
17
percent
or
the
percentage
of
actual
value
determined
by
the
18
department
of
revenue
at
which
property
assessed
as
residential
19
property
is
assessed
for
the
same
assessment
year
under
20
subsection
4
.
For
valuations
established
for
the
assessment
21
year
beginning
January
1,
2017,
the
percentage
of
actual
22
value
as
equalized
by
the
department
of
revenue
as
provided
23
in
section
441.49
at
which
multiresidential
property
shall
be
24
assessed
shall
be
the
greater
of
seventy-eight
and
seventy-five
25
hundredths
percent
or
the
percentage
of
actual
value
determined
26
by
the
department
of
revenue
at
which
property
assessed
as
27
residential
property
is
assessed
for
the
same
assessment
28
year
under
subsection
4
.
For
valuations
established
for
the
29
assessment
year
beginning
January
1,
2018,
the
percentage
of
30
actual
value
as
equalized
by
the
department
of
revenue
as
31
provided
in
section
441.49
at
which
multiresidential
property
32
shall
be
assessed
shall
be
the
greater
of
seventy-five
percent
33
or
the
percentage
of
actual
value
determined
by
the
department
34
of
revenue
at
which
property
assessed
as
residential
property
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is
assessed
for
the
same
assessment
year
under
subsection
4
.
1
For
valuations
established
for
the
assessment
year
beginning
2
January
1,
2019,
the
percentage
of
actual
value
as
equalized
3
by
the
department
of
revenue
as
provided
in
section
441.49
at
4
which
multiresidential
property
shall
be
assessed
shall
be
the
5
greater
of
seventy-one
and
twenty-five
hundredths
percent
or
6
the
percentage
of
actual
value
determined
by
the
department
7
of
revenue
at
which
property
assessed
as
residential
property
8
is
assessed
for
the
same
assessment
year
under
subsection
4
.
9
For
valuations
established
for
the
assessment
year
beginning
10
January
1,
2020,
the
percentage
of
actual
value
as
equalized
11
by
the
department
of
revenue
as
provided
in
section
441.49
12
at
which
multiresidential
property
shall
be
assessed
shall
13
be
the
greater
of
sixty-seven
and
five-tenths
percent
or
the
14
percentage
of
actual
value
determined
by
the
department
of
15
revenue
at
which
property
assessed
as
residential
property
16
is
assessed
for
the
same
assessment
year
under
subsection
4
.
17
For
valuations
established
for
the
assessment
year
beginning
18
January
1,
2021,
the
percentage
of
actual
value
as
equalized
19
by
the
department
of
revenue
as
provided
in
section
441.49
at
20
which
multiresidential
property
shall
be
assessed
shall
be
the
21
greater
of
sixty-three
and
seventy-five
hundredths
percent
or
22
the
percentage
of
actual
value
determined
by
the
department
23
of
revenue
at
which
property
assessed
as
residential
property
24
is
assessed
for
the
same
assessment
year
under
subsection
4
.
25
For
valuations
established
for
the
assessment
year
beginning
26
January
1,
2022,
and
each
assessment
year
thereafter,
the
27
percentage
of
actual
value
as
equalized
by
the
department
of
28
revenue
as
provided
in
section
441.49
at
which
multiresidential
29
property
shall
be
assessed
shall
be
equal
to
the
percentage
of
30
actual
value
determined
by
the
department
of
revenue
at
which
31
property
assessed
as
residential
property
is
assessed
under
32
subsection
4
for
the
same
assessment
year.
33
c.
(1)
For
the
assessment
year
beginning
January
1,
34
2015,
for
parcels
that,
in
part,
satisfy
the
requirements
for
35
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classification
as
multiresidential
property,
the
assessor
1
shall
assign
to
that
portion
of
the
parcel
the
classification
2
of
multiresidential
property
and
to
such
other
portions
of
3
the
parcel
the
property
classification
for
which
such
other
4
portions
qualify.
5
(2)
Beginning
with
valuations
established
on
or
after
6
January
1,
2016,
but
before
January
1,
2022,
for
parcels
for
7
which
a
portion
of
the
parcel
satisfies
the
requirements
8
for
classification
as
multiresidential
property
pursuant
9
to
paragraph
“a”
,
subparagraph
(2),
subparagraph
division
10
(e)
or
(f)
(5)
or
(6)
,
the
assessor
shall
assign
to
that
11
portion
of
the
parcel
the
classification
of
multiresidential
12
property
and
to
such
other
portions
of
the
parcel
the
property
13
classification
for
which
such
other
portions
qualify.
14
Sec.
7.
Section
441.21,
Code
2021,
is
amended
by
adding
the
15
following
new
subsection:
16
NEW
SUBSECTION
.
14.
a.
Beginning
with
valuations
17
established
on
or
after
January
1,
2022,
all
of
the
following
18
shall
be
classified
and
valued
as
residential
property:
19
(1)
Property
primarily
used
or
intended
for
human
20
habitation
containing
two
or
fewer
dwelling
units.
21
(2)
Mobile
home
parks.
22
(3)
Manufactured
home
communities.
23
(4)
Land-leased
communities.
24
(5)
Assisted
living
facilities.
25
(6)
A
parcel
primarily
used
or
intended
for
human
habitation
26
containing
three
or
more
separate
dwelling
units.
If
a
27
portion
of
such
a
parcel
is
used
or
intended
for
a
purpose
28
that,
if
the
primary
use,
would
be
classified
as
commercial
29
property
or
industrial
property,
each
such
portion,
including
30
a
proportionate
share
of
the
land
included
in
the
parcel,
if
31
applicable,
shall
be
assigned
the
appropriate
classification
32
pursuant
to
paragraph
“b”
.
33
(7)
For
a
parcel
that
is
primarily
used
or
intended
for
use
34
as
commercial
property
or
industrial
property,
that
portion
35
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of
the
parcel
that
is
used
or
intended
for
human
habitation,
1
regardless
of
the
number
of
dwelling
units
contained
on
the
2
parcel,
including
a
proportionate
share
of
the
land
included
3
in
the
parcel,
if
applicable.
The
portion
of
such
a
parcel
4
used
or
intended
for
use
as
commercial
property
or
industrial
5
property,
including
a
proportionate
share
of
the
land
included
6
in
the
parcel,
if
applicable,
shall
be
assigned
the
appropriate
7
classification
pursuant
to
paragraph
“b”
.
8
b.
Beginning
with
valuations
established
on
or
after
9
January
1,
2022,
for
parcels
for
which
a
portion
of
the
parcel
10
satisfies
the
requirements
for
classification
as
residential
11
property
pursuant
to
paragraph
“a”
,
subparagraph
(6)
or
(7),
12
the
assessor
shall
assign
to
that
portion
of
the
parcel
the
13
classification
of
residential
property
and
to
such
other
14
portions
of
the
parcel
the
property
classification
for
which
15
such
other
portions
qualify.
16
c.
Property
that
is
rented
or
leased
to
low-income
17
individuals
and
families
as
authorized
by
section
42
of
the
18
Internal
Revenue
Code,
and
that
has
not
been
withdrawn
from
19
section
42
assessment
procedures
under
subsection
2
of
this
20
section,
or
a
hotel,
motel,
inn,
or
other
building
where
rooms
21
or
dwelling
units
are
usually
rented
for
less
than
one
month
22
shall
not
be
classified
as
residential
property
under
this
23
subsection.
24
d.
As
used
in
this
subsection:
25
(1)
“Assisted
living
facility”
means
property
for
providing
26
assisted
living
as
defined
in
section
231C.2.
“Assisted
living
27
facility”
also
includes
a
health
care
facility,
as
defined
in
28
section
135C.1,
an
elder
group
home,
as
defined
in
section
29
231B.1,
a
child
foster
care
facility
under
chapter
237,
or
30
property
used
for
a
hospice
program
as
defined
in
section
31
135J.1.
32
(2)
“Dwelling
unit”
means
an
apartment,
group
of
rooms,
33
or
single
room
which
is
occupied
as
separate
living
quarters
34
or,
if
vacant,
is
intended
for
occupancy
as
separate
living
35
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quarters,
in
which
a
tenant
can
live
and
sleep
separately
from
1
any
other
persons
in
the
building.
2
(3)
“Land-leased
community”
means
the
same
as
defined
in
3
sections
335.30A
and
414.28A.
4
(4)
“Manufactured
home
community”
means
the
same
as
a
5
land-leased
community.
6
(5)
“Mobile
home
park”
means
the
same
as
defined
in
section
7
435.1.
8
Sec.
8.
Section
558.46,
subsection
5,
Code
2021,
is
amended
9
by
striking
the
subsection.
10
Sec.
9.
SAVINGS
PROVISION.
This
Act,
pursuant
to
section
11
4.13,
does
not
affect
the
operation
of,
or
prohibit
the
12
application
of,
prior
provisions
of
the
Code
sections
amended
13
by
this
Act,
or
rules
adopted
under
chapter
17A
to
administer
14
such
prior
provisions,
for
assessment
years
beginning
before
15
January
1,
2022,
and
for
duties,
powers,
protests,
appeals,
16
proceedings,
actions,
or
remedies
attributable
to
an
assessment
17
year
beginning
before
January
1,
2022.
18
Sec.
10.
EFFECTIVE
DATE.
This
Act
takes
effect
January
1,
19
2022.
20
Sec.
11.
APPLICABILITY.
This
Act
applies
to
assessment
21
years
beginning
on
or
after
January
1,
2022.
22
EXPLANATION
23
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
24
the
explanation’s
substance
by
the
members
of
the
general
assembly.
25
This
bill
relates
to
property
tax
classifications,
26
assessment
limitations,
and
administration.
27
Code
section
441.21
provides
that
for
assessment
years
28
beginning
on
or
after
January
1,
2015,
property
can
be
29
classified
as
multiresidential
property.
Multiresidential
30
property
largely
includes
property
that
prior
to
the
assessment
31
year
beginning
January
1,
2015,
was
classified
as
commercial
32
property
and
includes
mobile
home
parks,
manufactured
33
home
communities,
land-leased
communities,
assisted
living
34
facilities,
and
property
primarily
used
or
intended
for
human
35
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habitation
containing
three
or
more
separate
dwelling
units.
1
The
percentage
of
actual
value
at
which
multiresidential
2
property
is
subject
to
tax
has
been
reduced
each
assessment
3
year
beginning
with
the
2015
assessment
year.
The
percentage
4
of
actual
value
is
reduced
by
law
until
the
percentage
is
equal
5
to
or
below
the
percentage
that
is
applicable
to
residential
6
property,
at
which
time
the
two
classifications
are
subject
to
7
the
same
percentage,
but
not
later
than
the
assessment
year
8
beginning
January
1,
2022.
9
The
bill
eliminates
the
classification
of
multiresidential
10
property
for
assessment
years
beginning
on
or
after
January
11
1,
2022.
The
bill
also
provides
that
the
types
of
property
12
previously
classified
as
multiresidential
will,
for
assessment
13
years
beginning
on
or
after
January
1,
2022,
be
classified
as
14
residential
property.
15
The
bill
makes
corresponding
changes
to
various
other
16
provisions
of
law
to
reflect
the
elimination
of
the
17
multiresidential
property
classification.
18
The
bill
takes
effect
January
1,
2022,
and
applies
to
19
assessment
years
beginning
on
or
after
that
date.
20
The
bill
does
not
affect
the
operation
of,
or
prohibit
21
the
application
of,
prior
provisions
of
the
Code
sections
22
amended
by
the
bill,
or
rules
adopted
to
administer
such
prior
23
provisions,
for
assessment
years
beginning
before
January
1,
24
2022,
and
for
duties,
powers,
protests,
appeals,
proceedings,
25
actions,
or
remedies
attributable
to
an
assessment
year
26
beginning
before
January
1,
2022.
27
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