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House Study Bill 94 - IntroducedA Bill ForAn Act 1relating to certain deadlines relating to the informal
2review and protest of property assessments in counties
3declared to be a disaster area.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 441.30, subsections 1 and 2, Code 2023,
2are amended to read as follows:
31. Any property owner or aggrieved taxpayer who is
4dissatisfied with the owner’s or taxpayer’s assessment may
5contact the assessor by telephone or in writing by paper
6or electronic medium on or after April 2, to and including
7April 25, of the year of the assessment to inquire about the
8specifics and accuracy of the assessment. Such an inquiry may
9also include a request for an informal review of the assessment
10by the assessor under one or more of the grounds for protest
11authorized under section 441.37. In any county that has been
12declared to be a disaster area by proper federal authorities
13after March 1 and prior to May 20 of the year of assessment, the
14period for inquiries under this subsection shall be extended to
15and include May 25 of such year.
162. In response to an inquiry under subsection 1, if the
17assessor, following an informal review, determines that the
18assessment was incorrect under one or more of the grounds for
19protest authorized under section 441.37, the assessor may, on
20or before April 25, or on or before May 25 if the period of time
21is extended under subsection 1, recommend that the property
22owner or aggrieved taxpayer file a protest with the local board
23of review and may file a recommendation with the local board
24of review related to the informal review, or may enter into a
25signed written agreement with the property owner or aggrieved
26taxpayer authorizing the assessor to correct or modify the
27assessment according to the agreement of the parties.
28 Sec. 2. Section 441.37, subsection 1, paragraph a,
29subparagraph (1), unnumbered paragraph 1, Code 2023, is amended
30to read as follows:
31Any property owner or aggrieved taxpayer who is dissatisfied
32with the owner’s or taxpayer’s assessment may file a protest
33against such assessment with the board of review on or
34after April 2, to and including April 30, of the year of the
35assessment. In any county which has been declared to be a
-1-1disaster area by proper federal authorities after March 1 and
2prior to May 20 of said year of assessment, the board of review
3shall be authorized to remain in session until June July 15 and
4the time for filing a protest shall be extended to and include
5the period from May 25 1 to June 5 of such year. The protest
6shall be in writing on forms prescribed by the director of
7revenue and, except as provided in subsection 3, signed by the
8one protesting or by the protester’s duly authorized agent.
9The taxpayer may have an oral hearing on the protest if the
10request for the oral hearing is made in writing at the time of
11filing the protest. The protest must be confined to one or
12more of the following grounds:
13EXPLANATION
14The inclusion of this explanation does not constitute agreement with
15the explanation’s substance by the members of the general assembly.
16This bill relates to certain deadlines relating to the
17informal review and protest of property assessments in counties
18declared to be a disaster area.
19Code section 441.30 provides that any property owner or
20aggrieved taxpayer who is dissatisfied with the owner’s or
21taxpayer’s assessment may contact the assessor on or after
22April 2, to and including April 25, to inquire about the
23specifics and accuracy of the assessment and to request an
24informal review of the assessment by the assessor. The bill
25provides that for a county that has been declared to be a
26disaster area by proper federal authorities after March 1 and
27prior to May 20 of the year of assessment, the period for
28informal review shall be extended to and include May 25 of such
29year.
30Code section 441.37 provides that in a county that has been
31declared to be a disaster area by proper federal authorities
32after March 1 and prior to May 20 of the year of assessment,
33the board of review is authorized to remain in session until
34June 15, instead of May 31, as is otherwise required. The bill
35extends that time period under such circumstances from June
-2-115 to July 15, and modifies the period of time for filing a
2protest from May 25 through June 5 to be May 1 through June 5.
-3-md/jh
2review and protest of property assessments in counties
3declared to be a disaster area.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 441.30, subsections 1 and 2, Code 2023,
2are amended to read as follows:
31. Any property owner or aggrieved taxpayer who is
4dissatisfied with the owner’s or taxpayer’s assessment may
5contact the assessor by telephone or in writing by paper
6or electronic medium on or after April 2, to and including
7April 25, of the year of the assessment to inquire about the
8specifics and accuracy of the assessment. Such an inquiry may
9also include a request for an informal review of the assessment
10by the assessor under one or more of the grounds for protest
11authorized under section 441.37. In any county that has been
12declared to be a disaster area by proper federal authorities
13after March 1 and prior to May 20 of the year of assessment, the
14period for inquiries under this subsection shall be extended to
15and include May 25 of such year.
162. In response to an inquiry under subsection 1, if the
17assessor, following an informal review, determines that the
18assessment was incorrect under one or more of the grounds for
19protest authorized under section 441.37, the assessor may, on
20or before April 25, or on or before May 25 if the period of time
21is extended under subsection 1, recommend that the property
22owner or aggrieved taxpayer file a protest with the local board
23of review and may file a recommendation with the local board
24of review related to the informal review, or may enter into a
25signed written agreement with the property owner or aggrieved
26taxpayer authorizing the assessor to correct or modify the
27assessment according to the agreement of the parties.
28 Sec. 2. Section 441.37, subsection 1, paragraph a,
29subparagraph (1), unnumbered paragraph 1, Code 2023, is amended
30to read as follows:
31Any property owner or aggrieved taxpayer who is dissatisfied
32with the owner’s or taxpayer’s assessment may file a protest
33against such assessment with the board of review on or
34after April 2, to and including April 30, of the year of the
35assessment. In any county which has been declared to be a
-1-1disaster area by proper federal authorities after March 1 and
2prior to May 20 of said year of assessment, the board of review
3shall be authorized to remain in session until June July 15 and
4the time for filing a protest shall be extended to and include
5the period from May 25 1 to June 5 of such year. The protest
6shall be in writing on forms prescribed by the director of
7revenue and, except as provided in subsection 3, signed by the
8one protesting or by the protester’s duly authorized agent.
9The taxpayer may have an oral hearing on the protest if the
10request for the oral hearing is made in writing at the time of
11filing the protest. The protest must be confined to one or
12more of the following grounds:
13EXPLANATION
14The inclusion of this explanation does not constitute agreement with
15the explanation’s substance by the members of the general assembly.
16This bill relates to certain deadlines relating to the
17informal review and protest of property assessments in counties
18declared to be a disaster area.
19Code section 441.30 provides that any property owner or
20aggrieved taxpayer who is dissatisfied with the owner’s or
21taxpayer’s assessment may contact the assessor on or after
22April 2, to and including April 25, to inquire about the
23specifics and accuracy of the assessment and to request an
24informal review of the assessment by the assessor. The bill
25provides that for a county that has been declared to be a
26disaster area by proper federal authorities after March 1 and
27prior to May 20 of the year of assessment, the period for
28informal review shall be extended to and include May 25 of such
29year.
30Code section 441.37 provides that in a county that has been
31declared to be a disaster area by proper federal authorities
32after March 1 and prior to May 20 of the year of assessment,
33the board of review is authorized to remain in session until
34June 15, instead of May 31, as is otherwise required. The bill
35extends that time period under such circumstances from June
-2-115 to July 15, and modifies the period of time for filing a
2protest from May 25 through June 5 to be May 1 through June 5.
-3-md/jh