Text: HF00181 Text: HF00183 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 441.37, Code 2003, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 4. If an aggrieved taxpayer obtains an
1 4 appraisal of the property for purposes of a protest under this
1 5 section or section 441.35, the costs associated with obtaining
1 6 the appraisal shall be paid from the assessment expense fund
1 7 if all of the following apply:
1 8 a. The property for which the value is protested is
1 9 classified as residential property and the taxpayer resides on
1 10 the property.
1 11 b. The assessment which is the subject of the protest
1 12 exceeds the previous year's assessment by at least twenty-five
1 13 percent.
1 14 c. The household income of the aggrieved taxpayer is such
1 15 that would qualify the aggrieved taxpayer for assistance under
1 16 the federal low-income home energy assistance program.
1 17 EXPLANATION
1 18 This bill provides that if a taxpayer protests the
1 19 assessment of the taxpayer's residence and obtains an
1 20 appraisal of the residence for the purposes of making the
1 21 protest, the assessor shall pay the costs associated with
1 22 obtaining the appraisal if the taxpayer's household income
1 23 qualifies the taxpayer for assistance under the federal low-
1 24 income home energy assistance program and if the assessment
1 25 protested exceeds the previous year's assessment on the
1 26 property by 25 percent or more.
1 27 LSB 1686HH 80
1 28 sc/cl/14
Text: HF00181 Text: HF00183 Text: HF00100 - HF00199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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