House File 508 - Introduced HOUSE FILE 508 BY COMMITTEE ON LOCAL GOVERNMENT (SUCCESSOR TO HSB 202) A BILL FOR An Act relating to the period of time for completing real 1 property assessments and to the period of time and method 2 for filing property tax assessment protests to the local 3 board of review and including applicability provisions. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1499HV (2) 85 md/sc

H.F. 508 Section 1. Section 441.23, Code 2013, is amended to read as 1 follows: 2 441.23 Notice of valuation. 3 If there has been an increase or decrease in the valuation 4 of the property, or upon the written request of the person 5 assessed, the assessor shall, at the time of making the 6 assessment, inform the person assessed, in writing, of the 7 valuation put upon the taxpayer’s property, and notify the 8 person, that if the person feels aggrieved, to appear before 9 the board of review and show why the assessment should be 10 changed. However, if the valuation of a class of property 11 is uniformly decreased, the assessor may notify the affected 12 property owners by publication in the official newspapers of 13 the county. The owners of real property shall be notified not 14 later than April 15 1 of any adjustment of the real property 15 assessment. 16 Sec. 2. Section 441.26, subsection 1, Code 2013, is amended 17 to read as follows: 18 1. The director of revenue shall each year prescribe 19 the form of assessment roll to be used by all assessors in 20 assessing property, in this state, also the form of pages of 21 the assessor’s assessment book. The assessment rolls shall 22 be in a form that will permit entering, separately, the names 23 of all persons assessed, and shall also contain a notice in 24 substantially the following form: 25 If you are not satisfied that the foregoing assessment is 26 correct, you may file a protest against such assessment with 27 the board of review on or after April 16 1 , to and including May 28 5 1 , of the year of the assessment, such protest to be confined 29 to the grounds specified in section 441.37 . 30 Dated: .. day of ... (month), .. (year) 31 ........... 32 County/City Assessor. 33 Sec. 3. Section 441.28, Code 2013, is amended to read as 34 follows: 35 -1- LSB 1499HV (2) 85 md/sc 1/ 4

H.F. 508 441.28 Assessment rolls —— change —— notice to taxpayer. 1 The assessment shall be completed not later than April 15 1 2 each year. If the assessor makes any change in an assessment 3 after it has been entered on the assessor’s rolls, the assessor 4 shall note on the roll, together with the original assessment, 5 the new assessment and the reason for the change, together with 6 the assessor’s signature and the date of the change. Provided, 7 however, in the event the assessor increases any assessment 8 the assessor shall give notice of the increase in writing to 9 the taxpayer by mail postmarked no later than April 15 1 . No 10 changes shall be made on the assessment rolls after April 15 11 1 except by order of the board of review or of the property 12 assessment appeal board, or by decree of court. 13 Sec. 4. Section 441.37, subsection 1, paragraph a, 14 unnumbered paragraph 1, Code 2013, is amended to read as 15 follows: 16 Any property owner or aggrieved taxpayer who is dissatisfied 17 with the owner’s or taxpayer’s assessment may file a protest 18 against such assessment with the board of review on or after 19 April 16 1 , to and including May 5 1 , of the year of the 20 assessment. In any county which has been declared to be a 21 disaster area by proper federal authorities after March 1 22 and prior to May 20 of said year of assessment, the board of 23 review shall be authorized to remain in session until June 15 24 and the time for filing a protest shall be extended to and 25 include the period from May 25 to June 5 of such year. Said 26 protest shall , except as provided in subsection 2A, be in 27 writing and signed by the one protesting or by the protester’s 28 duly authorized agent. The taxpayer may have an oral hearing 29 thereon if , except as provided in subsection 2A, the request 30 therefor in writing is made at the time of filing the protest. 31 Said protest must be confined to one or more of the following 32 grounds: 33 Sec. 5. Section 441.37, Code 2013, is amended by adding the 34 following new subsection: 35 -2- LSB 1499HV (2) 85 md/sc 2/ 4

H.F. 508 NEW SUBSECTION . 2A. For assessment years beginning on or 1 after January 1, 2014, the board of review shall allow property 2 owners or aggrieved taxpayers who are dissatisfied with the 3 owner’s or taxpayer’s assessment to file a protest against 4 such assessment by electronic means. Electronic filing of 5 assessment protests is authorized for the protest period that 6 begins April 1 and the protest period that begins October 15. 7 Except for the requirement that a protest be in writing and the 8 requirement that the protest be signed, all other requirements 9 of this section for an assessment protest to the board of 10 review shall apply to a protest filed electronically. The 11 availability of electronic filing shall be clearly indicated on 12 the assessment roll notice provided to the property or owner 13 and included in the published equalization order notice. 14 Sec. 6. APPLICABILITY. This Act applies to assessment years 15 beginning on or after January 1, 2014. 16 EXPLANATION 17 This bill changes the date upon which property assessments 18 are required to be completed from April 15 to April 1 for each 19 assessment year and correspondingly moves the deadline for 20 notifying owners of real property of an adjustment of their 21 property assessment from April 15 to April 1. 22 Current Code section 441.37 allows any property owner or 23 aggrieved taxpayer who is dissatisfied with the owner’s or 24 taxpayer’s assessment to file a protest against such assessment 25 with the local board of review on or after April 16 to and 26 including May 5, of the year of the assessment. The bill 27 modifies that period to file a protest to be on or after April 1 28 to and including May 1. 29 The bill provides that for assessment years beginning on 30 or after January 1, 2014, the board of review shall allow 31 property owners or aggrieved taxpayers who are dissatisfied 32 with the owner’s or taxpayer’s assessment to file a protest 33 against such assessment by electronic means. Except for the 34 requirement that a protest be in writing and the requirement 35 -3- LSB 1499HV (2) 85 md/sc 3/ 4