Senate File 295 H-1314 Amend the amendment, H-1311, to Senate File 295, as 1 passed by the Senate, as follows: 2 1. Page 18, after line 49 by inserting: 3 < DIVISION ___ 4 PROPERTY ASSESSMENT APPEALS 5 Sec. ___. Section 421.1A, subsection 6, Code 2013, 6 is amended to read as follows: 7 6. The members of the property assessment appeal 8 board shall receive compensation from the state 9 commensurate with the salary of a district judge 10 through December 31, 2013 . The members of the board 11 shall be considered state employees for purposes of 12 salary and benefits. The members of the board and 13 any employees of the board, when required to travel 14 in the discharge of official duties, shall be paid 15 their actual and necessary expenses incurred in the 16 performance of duties. 17 Sec. ___. Section 421.1A, subsection 7, Code 2013, 18 is amended by striking the subsection. 19 Sec. ___. Section 441.21, subsection 3, Code 2013, 20 is amended to read as follows: 21 3. a. “Actual value” , “taxable value” , or “assessed 22 value” as used in other sections of the Code in 23 relation to assessment of property for taxation shall 24 mean the valuations as determined by this section ; 25 however, other provisions of the Code providing special 26 methods or formulas for assessing or valuing specified 27 property shall remain in effect, but this section 28 shall be applicable to the extent consistent with such 29 provisions. The assessor and department of revenue 30 shall disclose at the written request of the taxpayer 31 all information in any formula or method used to 32 determine the actual value of the taxpayer’s property. 33 b. The burden of proof shall be upon any 34 complainant attacking such valuation as excessive, 35 inadequate, inequitable, or capricious; however, in 36 protest or appeal proceedings when the complainant 37 offers competent evidence by at least two disinterested 38 witnesses that the market value of the property is less 39 than the market value determined by the assessor, the 40 burden of proof thereafter shall be upon the officials 41 or persons seeking to uphold such valuation to be 42 assessed. 43 Sec. ___. Section 441.35, subsection 2, Code 2013, 44 is amended to read as follows: 45 2. In any year after the year in which an 46 assessment has been made of all of the real estate 47 in any taxing district, the board of review shall 48 meet as provided in section 441.33 , and where the 49 board finds the same has changed in value, the board 50 -1- H1311.1754 (3) 85 md/sc 1/ 5 #1.
shall revalue and reassess any part or all of the 1 real estate contained in such taxing district, and 2 in such case, the board shall determine the actual 3 value as of January 1 of the year of the revaluation 4 and reassessment and compute the taxable value 5 thereof. Any aggrieved taxpayer may petition for 6 a revaluation of the taxpayer’s property, but no 7 reduction or increase shall be made for prior years. 8 If the assessment of any such property is raised, or 9 any property is added to the tax list by the board, 10 the clerk shall give notice in the manner provided in 11 section 441.36 . However, if the assessment of all 12 property in any taxing district is raised, the board 13 may instruct the clerk to give immediate notice by one 14 publication in one of the official newspapers located 15 in the taxing district, and such published notice 16 shall take the place of the mailed notice provided for 17 in section 441.36 , but all other provisions of that 18 section shall apply. The decision of the board as to 19 the foregoing matters shall be subject to appeal to the 20 property assessment appeal board within the same time 21 and in the same manner as provided in section 441.37A 22 and to the district court within the same time and in 23 the same manner as provided in section 441.38 . 24 Sec. ___. Section 441.37, subsection 1, paragraphs 25 a and b, Code 2013, are amended to read as follows: 26 a. Any property owner or aggrieved taxpayer who is 27 dissatisfied with the owner’s or taxpayer’s assessment 28 may file a protest against such assessment with the 29 board of review on or after April 16, to and including 30 May 5, of the year of the assessment. In any county 31 which has been declared to be a disaster area by proper 32 federal authorities after March 1 and prior to May 20 33 of said year of assessment, the board of review shall 34 be authorized to remain in session until June 15 and 35 the time for filing a protest shall be extended to and 36 include the period from May 25 to June 5 of such year. 37 Said The protest shall be in writing and signed by the 38 one protesting or by the protester’s duly authorized 39 agent. The taxpayer may have an oral hearing thereon 40 on the protest if request therefor for the oral hearing 41 is made in writing is made at the time of filing the 42 protest. Said The protest must be confined to one or 43 more of the following grounds: 44 (1) For odd-numbered assessment years and for 45 even-numbered assessment years for property that was 46 reassessed in such even-numbered assessment year: 47 (a) That said assessment is not equitable as 48 compared with assessments of other like property in 49 the taxing district assessing jurisdiction . When this 50 -2- H1311.1754 (3) 85 md/sc 2/ 5
ground is relied upon as the basis of a protest the 1 legal description and assessments of a representative 2 number of comparable properties, as described by the 3 aggrieved taxpayer shall be listed on the protest, 4 otherwise said protest shall not be considered on this 5 ground consideration shall be given to whether the 6 other like property in the assessing jurisdiction was 7 appraised using a different appraisal methodology than 8 the methodology used to appraise the property that is 9 the subject of the protest . 10 (2) (b) That the property is assessed for more 11 than the value authorized by law , stating . When 12 this ground is relied upon, the specific amount which 13 the protesting party believes the property to be 14 overassessed, and the amount which the party considers 15 to be its actual value and the amount the party 16 considers a fair assessment shall be stated . 17 (3) (c) That the property is not assessable, is 18 exempt from taxes, or is misclassified and stating the 19 reasons for the protest. 20 (4) (d) That there is an error in the assessment 21 and state the specific alleged error. When this ground 22 is relied upon, it may include but is not limited to 23 listing errors, clerical or mathematical errors, or 24 other errors that result in an error in the assessment. 25 (5) (e) That there is fraud in the assessment 26 which shall be specifically stated. 27 (2) For even-numbered assessment years, when the 28 property has not been reassessed in such even-numbered 29 assessment year, that there has been a decrease in the 30 value of the property from the previous reassessment 31 year. When this ground is relied upon, the decrease in 32 value shall be shown by comparing the market value of 33 the property as of January 1 of the current assessment 34 year and the actual value of the property for the 35 previous reassessment year. Such protest shall be 36 in the same manner as described in this section and 37 shall be reviewed by the local board of review pursuant 38 to section 441.35, subsection 2, but no reduction or 39 increase shall be made for prior years. 40 b. In addition to the above, the property owner 41 may protest annually to the board of review under 42 the provisions of section 441.35 , but such protest 43 shall be in the same manner and upon the same terms as 44 heretofore prescribed in this section . The burden of 45 proof for all protests filed under this section shall 46 be as stated in section 441.21, subsection 3, paragraph 47 “b” . 48 Sec. ___. Section 441.37A, subsection 1, paragraph 49 b, Code 2013, is amended to read as follows: 50 -3- H1311.1754 (3) 85 md/sc 3/ 5
b. For an appeal to the property assessment appeal 1 board to be valid, written notice must be filed by 2 the party appealing the decision with the secretary 3 of the property assessment appeal board within twenty 4 days after the date the board of review’s letter of 5 disposition of the appeal is postmarked to the party 6 making the protest adjournment of the local board of 7 review or May 31, whichever is later . The written 8 notice of appeal shall include a petition setting forth 9 the basis of the appeal and the relief sought. No new 10 grounds in addition to those set out in the protest 11 to the local board of review as provided in section 12 441.37 can be pleaded, but additional evidence to 13 sustain those grounds may be introduced. The assessor 14 shall have the same right to appeal to the assessment 15 appeal board as an individual taxpayer, public body, or 16 other public officer as provided in section 441.42 . An 17 appeal to the board is a contested case under chapter 18 17A . 19 Sec. ___. Section 441.37A, subsection 2, paragraph 20 a, Code 2013, is amended to read as follows: 21 a. A party to the appeal may request a hearing or 22 the appeal may proceed without a hearing. If a hearing 23 is requested, the appellant and the local board of 24 review from which the appeal is taken shall be given 25 at least thirty days’ written notice by the property 26 assessment appeal board of the date the appeal shall be 27 heard and the local board of review may be present and 28 participate at such hearing. Notice to all affected 29 taxing districts shall be deemed to have been given 30 when written notice is provided to the local board of 31 review. The requirement of thirty days’ written notice 32 may be waived by mutual agreement of all parties to 33 the appeal. Failure by the appellant to appear at 34 the property assessment appeal board hearing shall be 35 grounds for result in dismissal of the appeal unless a 36 continuance is granted to the appellant by the board 37 following a showing of good cause for the appellant’s 38 failure to appear . If an appeal is dismissed for 39 failure to appear, the property assessment appeal board 40 shall have no jurisdiction to consider any subsequent 41 appeal on the appellant’s protest. 42 Sec. ___. Section 441.37A, subsection 3, paragraph 43 a, Code 2013, is amended to read as follows: 44 a. The board member considering the appeal shall 45 determine anew all questions arising before the local 46 board of review which relate to the liability of 47 the property to assessment or the amount thereof. 48 All of the evidence shall be considered and there 49 shall be no presumption as to the correctness of the 50 -4- H1311.1754 (3) 85 md/sc 4/ 5
valuation of assessment appealed from. The burden 1 of proof for all appeals before the board shall be 2 as stated in section 441.21, subsection 3, paragraph 3 “b” . The property assessment appeal board shall make a 4 decision in each appeal filed with the board. If the 5 appeal is considered by less than a majority of the 6 board, the determination made by that member shall be 7 forwarded to the full board for approval, rejection, or 8 modification. If the initial determination is rejected 9 by the board, it shall be returned for reconsideration 10 to the board member making the initial determination. 11 Any deliberation of the board regarding an initial 12 determination shall be confidential. 13 Sec. ___. REPEAL. 2005 Iowa Acts, chapter 150, 14 section 134, is repealed. 15 Sec. ___. EFFECTIVE UPON ENACTMENT. This division 16 of this Act, being deemed of immediate importance, 17 takes effect upon enactment. 18 Sec. ___. APPLICABILITY. The following provisions 19 of this division of this Act apply to assessment years 20 beginning on or after January 1, 2014: 21 1. The section of this division of this Act 22 amending section 441.37. 23 2. The section of this division of this Act 24 amending section 441.35. > 25 2. Page 19, line 8, after < property, > by inserting 26 < modifying provisions relating to the protest and 27 appeal of property assessments, > 28 ______________________________ SANDS of Louisa -5- H1311.1754 (3) 85 md/sc 5/ 5 #2.