House File 621 S-3244 Amend House File 621, as passed by the House, as 1 follows: 2 1. By striking everything after the enacting clause 3 and inserting: 4 < Section 1. Section 421.1A, subsection 2, paragraph 5 b, Code 2013, is amended to read as follows: 6 b. Each member of the property assessment appeal 7 board shall be qualified by virtue of at least two 8 years’ experience in the area of government, corporate, 9 or private practice relating to property appraisal 10 and property tax administration. One member of the 11 board shall be a certified general real estate property 12 appraiser or hold a professional appraisal designation , 13 one member shall be an attorney practicing in the area 14 of state and local taxation or property tax appraisals, 15 and one member shall be a professional an attorney with 16 experience in the field of accounting or finance and 17 with experience in state and local taxation matters. 18 No more than two members of the board may be from the 19 same political party as that term is defined in section 20 43.2 . 21 Sec. 2. Section 421.1A, subsection 6, Code 2013, is 22 amended to read as follows: 23 6. The members of the property assessment appeal 24 board shall receive compensation from the state 25 commensurate with the salary of a district judge 26 through December 31, 2013 an annual salary of ninety 27 thousand dollars . The members of the board shall be 28 considered state employees for purposes of salary and 29 benefits. The members of the board and any employees 30 of the board, when required to travel in the discharge 31 of official duties, shall be paid their actual and 32 necessary expenses incurred in the performance of 33 duties. 34 Sec. 3. Section 421.1A, subsection 7, Code 2013, is 35 amended by striking the subsection. 36 Sec. 4. Section 441.21, subsection 3, Code 2013, is 37 amended to read as follows: 38 3. a. “Actual value” , “taxable value” , or “assessed 39 value” as used in other sections of the Code in 40 relation to assessment of property for taxation shall 41 mean the valuations as determined by this section ; 42 however, other provisions of the Code providing special 43 methods or formulas for assessing or valuing specified 44 property shall remain in effect, but this section 45 shall be applicable to the extent consistent with such 46 provisions. The assessor and department of revenue 47 shall disclose at the written request of the taxpayer 48 all information in any formula or method used to 49 determine the actual value of the taxpayer’s property. 50 -1- HF621.2206 (3) 85 md/sc 1/ 9 #1.

b. The burden of proof shall be upon any 1 complainant attacking such valuation as excessive, 2 inadequate, inequitable, or capricious; however, in 3 protest or appeal proceedings when the complainant 4 offers competent evidence by at least two disinterested 5 witnesses that the market value of the property is less 6 than the market value determined by the assessor, the 7 burden of proof thereafter shall be upon the officials 8 or persons seeking to uphold such valuation to be 9 assessed. 10 Sec. 5. Section 441.23, Code 2013, is amended to 11 read as follows: 12 441.23 Notice of valuation. 13 If there has been an increase or decrease in the 14 valuation of the property, or upon the written request 15 of the person assessed, the assessor shall, at the time 16 of making the assessment, inform the person assessed, 17 in writing, of the valuation put upon the taxpayer’s 18 property, and notify the person, that if the person 19 feels aggrieved, to contact the assessor pursuant 20 to section 441.30 or to appear before the board of 21 review and show why the assessment should be changed. 22 However, if the valuation of a class of property 23 is uniformly decreased, the assessor may notify the 24 affected property owners by publication in the official 25 newspapers of the county. The owners of real property 26 shall be notified not later than April 15 1 of any 27 adjustment of the real property assessment. 28 Sec. 6. Section 441.26, subsection 1, Code 2013, is 29 amended to read as follows: 30 1. The director of revenue shall each year 31 prescribe the form of assessment roll to be used by 32 all assessors in assessing property, in this state, 33 also the form of pages of the assessor’s assessment 34 book. The assessment rolls shall be in a form that 35 will permit entering, separately, the names of all 36 persons assessed, and shall also contain a notice in 37 substantially the following form: 38 If you are not satisfied that the foregoing 39 assessment is correct, you may contact the assessor on 40 or after April 1, to and including April 7, of the year 41 of the assessment to request an informal review of the 42 assessment pursuant to section 441.30. 43 If you are not satisfied that the foregoing 44 assessment is correct, you may file a protest against 45 such assessment with the board of review on or after 46 April 16 7 , to and including May 5, of the year of the 47 assessment, such protest to be confined to the grounds 48 specified in section 441.37 . 49 Dated: .. day of ... (month), .. (year) 50 -2- HF621.2206 (3) 85 md/sc 2/ 9

........... 1 County/City Assessor. 2 Sec. 7. Section 441.28, Code 2013, is amended to 3 read as follows: 4 441.28 Assessment rolls —— change —— notice to 5 taxpayer. 6 The assessment shall be completed not later than 7 April 15 1 each year. If the assessor makes any 8 change in an assessment after it has been entered on 9 the assessor’s rolls, the assessor shall note on the 10 roll, together with the original assessment, the new 11 assessment and the reason for the change, together with 12 the assessor’s signature and the date of the change. 13 Provided, however, in the event the assessor increases 14 any assessment the assessor shall give notice of the 15 increase in writing to the taxpayer by mail postmarked 16 no later than April 15 1 . No changes shall be made on 17 the assessment rolls after April 15 1 except by order 18 of the board of review or of the property assessment 19 appeal board, or by decree of court. 20 Sec. 8. NEW SECTION . 441.30 Informal assessment 21 review period —— recommendation. 22 1. Any property owner or aggrieved taxpayer who is 23 dissatisfied with the owner’s or taxpayer’s assessment 24 may contact the assessor by telephone or in writing 25 by paper or electronic medium on or after April 1, to 26 and including April 7, of the year of the assessment 27 to inquire about the specifics and accuracy of the 28 assessment. Such an inquiry may also include a 29 request for an informal review of the assessment by the 30 assessor under one or more of the grounds for protest 31 authorized under section 441.37 for the same assessment 32 year. 33 2. In response to an inquiry under subsection 1, if 34 the assessor, following an informal review, determines 35 that the assessment was incorrect under one or more 36 of the grounds for protest authorized under section 37 441.37 for the same assessment year, the assessor may 38 recommend that the property owner or aggrieved taxpayer 39 file a protest with the local board of review and may 40 file a recommendation with the local board of review 41 related to the informal review. 42 3. A recommendation filed with the local board 43 of review by the assessor pursuant to subsection 2 44 shall be utilized by the local board of review in the 45 evaluation of all evidence properly before the local 46 board of review. 47 4. This section, including any action taken by the 48 assessor under this section, shall not be construed to 49 limit a property owner or taxpayer’s ability to file a 50 -3- HF621.2206 (3) 85 md/sc 3/ 9

protest with the local board of review under section 1 441.37. 2 Sec. 9. Section 441.35, subsection 2, Code 2013, is 3 amended to read as follows: 4 2. In any year after the year in which an 5 assessment has been made of all of the real estate 6 in any taxing district, the board of review shall 7 meet as provided in section 441.33 , and where the 8 board finds the same has changed in value, the board 9 shall revalue and reassess any part or all of the 10 real estate contained in such taxing district, and 11 in such case, the board shall determine the actual 12 value as of January 1 of the year of the revaluation 13 and reassessment and compute the taxable value 14 thereof. Any aggrieved taxpayer may petition for 15 a revaluation of the taxpayer’s property, but no 16 reduction or increase shall be made for prior years. 17 If the assessment of any such property is raised, or 18 any property is added to the tax list by the board, 19 the clerk shall give notice in the manner provided in 20 section 441.36 . However, if the assessment of all 21 property in any taxing district is raised, the board 22 may instruct the clerk to give immediate notice by one 23 publication in one of the official newspapers located 24 in the taxing district, and such published notice 25 shall take the place of the mailed notice provided for 26 in section 441.36 , but all other provisions of that 27 section shall apply. The decision of the board as to 28 the foregoing matters shall be subject to appeal to the 29 property assessment appeal board within the same time 30 and in the same manner as provided in section 441.37A 31 and to the district court within the same time and in 32 the same manner as provided in section 441.38 . 33 Sec. 10. Section 441.37, subsection 1, paragraphs a 34 and b, Code 2013, are amended to read as follows: 35 a. Any property owner or aggrieved taxpayer who is 36 dissatisfied with the owner’s or taxpayer’s assessment 37 may file a protest against such assessment with 38 the board of review on or after April 16 7 , to and 39 including May 5, of the year of the assessment. In any 40 county which has been declared to be a disaster area by 41 proper federal authorities after March 1 and prior to 42 May 20 of said year of assessment, the board of review 43 shall be authorized to remain in session until June 15 44 and the time for filing a protest shall be extended 45 to and include the period from May 25 to June 5 of 46 such year. Said The protest shall be in writing and , 47 except as provided in subsection 2A, signed by the one 48 protesting or by the protester’s duly authorized agent. 49 The taxpayer may have an oral hearing thereon on the 50 -4- HF621.2206 (3) 85 md/sc 4/ 9

protest if the request therefor for the oral hearing 1 is made in writing is made at the time of filing the 2 protest. Said The protest must be confined to one or 3 more of the following grounds: 4 (1) For odd-numbered assessment years and for 5 even-numbered assessment years for property that was 6 reassessed in such even-numbered assessment year: 7 (a) That said assessment is not equitable as 8 compared with assessments of other like property in 9 the taxing district. When this ground is relied upon 10 as the basis of a protest the legal description and 11 assessments of a representative number of comparable 12 properties, as described by the aggrieved taxpayer 13 shall be listed on the protest, otherwise said protest 14 shall not be considered on this ground. 15 (2) (b) That the property is assessed for more 16 than the value authorized by law , stating . When this 17 ground is relied upon, the protesting party shall state 18 the specific amount which the protesting party believes 19 the property to be overassessed, and the amount which 20 the party considers to be its actual value and the 21 amount the party considers a fair assessment. 22 (3) (c) That the property is not assessable, is 23 exempt from taxes, or is misclassified and stating the 24 reasons for the protest. 25 (4) (d) That there is an error in the assessment 26 and state the specific alleged error. When this 27 ground is relied upon, the error may include but is not 28 limited to listing errors, clerical or mathematical 29 errors, or other errors that result in an error in the 30 assessment. 31 (5) (e) That there is fraud in the assessment 32 which shall be specifically stated. 33 (2) For even-numbered assessment years, when the 34 property has not been reassessed in such even-numbered 35 assessment year, that there has been a decrease in the 36 value of the property from the previous reassessment 37 year. When this ground is relied upon, the protesting 38 party shall show the decrease in value by comparing 39 the market value of the property as of January 1 of 40 the current assessment year and the actual value of 41 the property for the previous reassessment year. Such 42 protest shall be in the same manner as described in 43 this section and shall be reviewed by the local board 44 of review pursuant to section 441.35, subsection 2, but 45 a reduction or increase shall not be made for prior 46 years. 47 b. In addition to the above, the property owner 48 may protest annually to the board of review under 49 the provisions of section 441.35 , but such protest 50 -5- HF621.2206 (3) 85 md/sc 5/ 9

shall be in the same manner and upon the same terms as 1 heretofore prescribed in this section . The burden of 2 proof for all protests filed under this section shall 3 be as stated in section 441.21, subsection 3. 4 Sec. 11. Section 441.37, Code 2013, is amended by 5 adding the following new subsection: 6 NEW SUBSECTION . 2A. For assessment years beginning 7 on or after January 1, 2014, the board of review may 8 allow property owners or aggrieved taxpayers who are 9 dissatisfied with the owner’s or taxpayer’s assessment 10 to file a protest against such assessment by electronic 11 means. Electronic filing of assessment protests 12 may be authorized for the protest period that begins 13 April 7, the protest period that begins October 15, 14 or both. Except for the requirement that a protest 15 be signed, all other requirements of this section for 16 an assessment protest to the board of review shall 17 apply to a protest filed electronically. If electronic 18 filing is authorized by the local board of review, the 19 availability of electronic filing shall be clearly 20 indicated on the assessment roll notice provided to 21 the property owner or taxpayer and included in the 22 published equalization order notice. 23 Sec. 12. Section 441.37A, subsection 1, paragraphs 24 a and b, Code 2013, are amended to read as follows: 25 a. For the assessment year beginning January 1, 26 2007, and all subsequent assessment years beginning 27 before January 1, 2015 , appeals may be taken from 28 the action of the board of review with reference to 29 protests of assessment, valuation, or application of an 30 equalization order to the property assessment appeal 31 board created in section 421.1A . However, a property 32 owner or aggrieved taxpayer or an appellant described 33 in section 441.42 may bypass the property assessment 34 appeal board and appeal the decision of the local board 35 of review to the district court pursuant to section 36 441.38 . 37 b. For an appeal to the property assessment appeal 38 board to be valid, written notice must be filed by 39 the party appealing the decision with the secretary 40 of the property assessment appeal board within twenty 41 days after the date the board of review’s letter of 42 disposition of the appeal is postmarked to the party 43 making the protest of adjournment of the local board 44 of review or May 31, whichever is later . The written 45 notice of appeal shall include a petition setting forth 46 the basis of the appeal and the relief sought. No new 47 grounds in addition to those set out in the protest to 48 the local board of review as provided in section 441.37 49 can be pleaded, but additional evidence consisting 50 -6- HF621.2206 (3) 85 md/sc 6/ 9

of an appraisal of the property or testimony of an 1 appraiser who prepared an appraisal of the property to 2 sustain those grounds may be introduced. The assessor 3 shall have the same right to appeal to the assessment 4 appeal board as an individual taxpayer, public body, or 5 other public officer as provided in section 441.42 . An 6 appeal to the board is a contested case under chapter 7 17A , and the board is considered an agency for purposes 8 of section 17A.15, subsection 1 . 9 Sec. 13. Section 441.37A, subsection 1, Code 2013, 10 is amended by adding the following new paragraph: 11 NEW PARAGRAPH . e. For the assessment year 12 beginning January 1, 2014, the property assessment 13 appeal board may, by rule, provide for the filing of a 14 notice of appeal and petition with the secretary of the 15 board by electronic means. All requirements of this 16 section for an appeal to the board shall apply to an 17 appeal filed electronically. 18 Sec. 14. Section 441.37A, subsection 2, paragraph 19 a, Code 2013, is amended to read as follows: 20 a. A party to the appeal may request a hearing or 21 the appeal may proceed without a hearing. If a hearing 22 is requested, the appellant and the local board of 23 review from which the appeal is taken shall be given 24 at least thirty days’ written notice by the property 25 assessment appeal board of the date the appeal shall be 26 heard and the local board of review may be present and 27 participate at such hearing. Notice to all affected 28 taxing districts shall be deemed to have been given 29 when written notice is provided to the local board of 30 review. The requirement of thirty days’ written notice 31 may be waived by mutual agreement of all parties to 32 the appeal. Failure by the appellant to appear at 33 the property assessment appeal board hearing shall be 34 grounds for result in dismissal of the appeal unless a 35 continuance is granted to the appellant by the board 36 following a showing of good cause for the appellant’s 37 failure to appear . If an appeal is dismissed for 38 failure to appear, the property assessment appeal board 39 shall have no jurisdiction to consider any subsequent 40 appeal on the appellant’s protest. 41 Sec. 15. Section 441.37A, subsection 2, paragraph 42 b, Code 2013, is amended to read as follows: 43 b. An appeal may be considered by less than a 44 majority of the members Each appeal shall be considered 45 by one member of the board, and the chairperson of the 46 board may assign members to consider appeals. If a 47 hearing is requested, it shall be open to the public 48 and shall be conducted in accordance with the rules 49 of practice and procedure adopted by the board. The 50 -7- HF621.2206 (3) 85 md/sc 7/ 9

board may provide by rule for participation in such 1 hearings by telephone or other means of electronic 2 communication. However, any deliberation of a board 3 member considering the appeal in reaching a decision 4 on any appeal shall be confidential. A meeting of the 5 board Any deliberation of a board member to rule on 6 procedural motions in a pending appeal or to deliberate 7 on the decision to be reached in an appeal is exempt 8 from the provisions of chapter 21 . The property 9 assessment appeal board or any member of the board 10 considering the appeal may require the production of 11 any books, records, papers, or documents as evidence 12 in any matter pending before the board that may be 13 material, relevant, or necessary for the making of 14 a just decision. Any books, records, papers, or 15 documents produced as evidence shall become part of the 16 record of the appeal. Any testimony given relating to 17 the appeal shall be transcribed and made a part of the 18 record of the appeal. 19 Sec. 16. Section 441.37A, subsection 3, paragraph 20 a, Code 2013, is amended to read as follows: 21 a. The board member considering the appeal shall 22 determine anew all questions arising before the local 23 board of review which relate to the liability of the 24 property to assessment or the amount thereof. All of 25 the evidence shall be considered and there shall be 26 no presumption as to the correctness of the valuation 27 of assessment appealed from. The decision of the 28 board member considering the appeal shall be the 29 decision of the property assessment appeal board. The 30 property assessment appeal board shall make issue a 31 decision in each appeal filed with the board. If the 32 appeal is considered by less than a majority of the 33 board, the determination made by that member shall be 34 forwarded to the full board for approval, rejection, or 35 modification. If the initial determination is rejected 36 by the board, it shall be returned for reconsideration 37 to the board member making the initial determination. 38 Any deliberation of the board regarding an initial 39 determination shall be confidential. The burden of 40 proof for all appeals before the board shall be as 41 stated in section 441.21, subsection 3. 42 Sec. 17. 2005 Iowa Acts, chapter 150, section 134, 43 is amended to read as follows: 44 SEC. 134. FUTURE REPEAL. 45 1. The sections of this division of this Act 46 amending sections 7E.6, 13.7, 428.4, 441.19, 441.35, 47 441.38, 441.39, 441.43, 441.49, and 445.60, and 48 enacting sections 421.1A and 441.37A, are repealed 49 effective July 1, 2013 2015 . 50 -8- HF621.2206 (3) 85 md/sc 8/ 9

2. The portion of the section of this division of 1 this Act amending section 441.28 relating only to the 2 property assessment appeal board is repealed effective 3 July 1, 2013 2015 . 4 3. The repeals provided for in subsections 1 and 5 2 shall include all subsequent amendments to such 6 sections relating to the property assessment appeal 7 board. 8 Sec. 18. EFFECTIVE UPON ENACTMENT. This Act, being 9 deemed of immediate importance, takes effect upon 10 enactment. 11 Sec. 19. APPLICABILITY. Except as otherwise 12 provided in this Act, this Act applies to assessment 13 years beginning on or after January 1, 2014. 14 Sec. 20. APPLICABILITY. The following provision 15 of this Act applies to appointments to the property 16 assessment appeal board on or after the effective date 17 of this Act: 18 1. The section of this Act amending section 421.1A, 19 subsection 2, paragraph “b”. 20 Sec. 21. APPLICABILITY. The following provision of 21 this Act applies to fiscal years beginning on or after 22 July 1, 2013: 23 1. The section of this Act amending section 421.1A, 24 subsection 6. 25 Sec. 22. APPLICABILITY. The section of this Act 26 amending 2005 Iowa Acts, chapter 150, section 134, 27 applies on or after the effective date of this Act. 28 Sec. 23. RETROACTIVE APPLICABILITY. The following 29 provisions of this Act apply retroactively to January 30 1, 2013, for assessment years beginning on or after 31 that date: 32 1. The section of this Act amending section 33 441.37A, subsection 2, paragraph “a”. 34 2. The portion of the section of this Act amending 35 section 441.37A, subsection 2, paragraph “b”, that 36 authorizes the property assessment appeal board to 37 provide by rule for participation in hearings by 38 telephone or other means of electronic communication. > 39 2. Title page, line 2, by striking < date and > and 40 inserting < date, retroactive applicability, and other > 41 3. By renumbering, redesignating, and correcting 42 internal references as necessary. 43 ______________________________ COMMITTEE ON WAYS AND MEANS JOE BOLKCOM, CHAIRPERSON -9- HF621.2206 (3) 85 md/sc 9/ 9 #2. #3.