House File 478 H-1445 Amend the Senate amendment, H-1438, to House File 478, as 1 amended, passed, and reprinted by the House, as follows: 2 1. By striking page 1, line 11, through page 2, line 1, and 3 inserting: 4 < Sec. ___. Section 428.4, subsection 1, Code 2017, is 5 amended to read as follows: 6 1. Property shall be assessed for taxation each year. 7 Real estate shall be listed and assessed in 1981 and every 8 two years thereafter. The assessment of real estate shall 9 be the value of the real estate as of January 1 of the year 10 of the assessment. The year 1981 and each odd-numbered year 11 thereafter shall be a reassessment year. In any even-numbered 12 year, after the year in which an assessment has been made 13 of all the real estate in an assessing jurisdiction, the 14 assessor shall value and assess or revalue and reassess, as 15 the case may require, any individual real estate parcel that 16 the assessor finds was incorrectly valued or assessed for more 17 than the value authorized by law , or was not listed , valued, 18 and assessed, in the assessment year immediately preceding, 19 also any real estate the assessor finds has changed in value 20 subsequent to January 1 of the preceding real estate assessment 21 year in accordance with subsection 3 . However, a percentage 22 increase on a class of property shall not be made in a year 23 not subject to an equalization order unless ordered by the 24 department of revenue , and any such increase must apply to 25 all property within the class . A percentage increase for an 26 even-numbered year shall be applied to all property within the 27 class and shall not be applied only to a subset of the class 28 unless approved by the department of revenue. The assessor 29 shall determine the actual value and compute the taxable value 30 thereof as of January 1 of the year of the revaluation and 31 reassessment of all real estate . The assessment shall be 32 completed as specified in section 441.28 , but no reduction or 33 increase in actual value shall be made for prior years. If an 34 assessor makes a change in the valuation of the real estate as 35 -1- H1438.2646 (2) 87 md/jh 1/ 4 #1.

provided for, sections 441.23 , 441.37 , 441.37A , 441.37B, and 1 441.38 , and 441.39 apply. > 2 2. By striking page 6, line 10, through page 7, line 4, and 3 inserting: 4 < Sec. ___. Section 441.21, subsection 3, paragraph b, Code 5 2017, is amended to read as follows: 6 b. (1) The For assessment years beginning before January 7 1, 2018, the burden of proof shall be upon any complainant 8 attacking such valuation as excessive, inadequate, inequitable, 9 or capricious ; however . However , in protest or appeal 10 proceedings when the complainant offers competent evidence by 11 at least two disinterested witnesses that the market value of 12 the property is less than the market value determined by the 13 assessor, the burden of proof thereafter shall be upon the 14 officials or persons seeking to uphold such valuation to be 15 assessed. 16 (2) For assessment years beginning on or after January 1, 17 2018, when a valuation is attacked by a complainant, the burden 18 of proof shall be upon the office of assessor to demonstrate 19 that such valuation is not excessive, inadequate, inequitable, 20 or capricious. > 21 3. Page 12, line 27, by striking < Each > and inserting < Each 22 Except as provided in section 441.40A, each > 23 4. Page 16, after line 5 by inserting: 24 < Sec. ___. NEW SECTION . 441.40A Reimbursement of owner or 25 taxpayer reasonable costs. 26 1. a. If the amount of a property’s assessment following 27 disposition of all protests or appeals for an assessment year 28 is less than the amount of the assessment specified on the 29 assessment roll provided to the owner or taxpayer under section 30 441.26, the office of assessor shall reimburse a percentage of 31 the property owner’s or aggrieved taxpayer’s reasonable costs 32 incurred in all such protests or appeals, excluding those costs 33 apportioned to the board of review or a taxing body pursuant to 34 section 441.40, if any, equal to the percentage by which the 35 -2- H1438.2646 (2) 87 md/jh 2/ 4 #2. #3. #4.

assessment is reduced. 1 b. The property owner or aggrieved taxpayer may request 2 reimbursement from the office of assessor for such reasonable 3 costs on a form prescribed by the department of revenue. Upon 4 receipt of a reimbursement request under this section, such 5 reimbursement amounts shall be paid from the assessment expense 6 fund under section 441.16. 7 2. For purposes of this section, costs include but are not 8 limited to legal fees, appraisal fees, and witness fees. 9 3. The requirement to reimburse a percentage of a property 10 owner’s or aggrieved taxpayer’s reasonable costs shall not 11 apply to costs incurred by the property owner or aggrieved 12 taxpayer for the first assessment year beginning on or after 13 January 1, 2018, for which the owner or taxpayer protests or 14 appeals the assessment of the property and a reduction in the 15 assessment occurs as provided in subsection 1. > 16 5. Page 16, by striking lines 6 through 20 and inserting: 17 < Sec. ___. Section 441.41, Code 2017, is amended to read as 18 follows: 19 441.41 Legal counsel. 20 In the case of cities having an assessor, the city legal 21 department shall represent the assessor and board of review 22 in all litigation dealing with assessments. In the case of 23 counties, the county attorney shall represent the assessor and 24 board of review in all litigation dealing with assessments. 25 Any taxing body district interested in the taxes received 26 from such assessments may be represented by an attorney and 27 shall be required to appear by attorney upon written request 28 of the assessor to the presiding officer of any such taxing 29 body district . The Subject to review and approval by the 30 city legal department or the county attorney, as applicable, 31 the conference board may employ special counsel to assist 32 the city legal department or county attorney as the case may 33 be , including employing special counsel if the city legal 34 department or county attorney is disqualified because of a 35 -3- H1438.2646 (2) 87 md/jh 3/ 4 #5.

conflict of interest . > 1 6. By striking page 17, line 31, through page 18, line 1, 2 and inserting: 3 < Sec. ___. EFFECTIVE UPON ENACTMENT. The following 4 provision of this Act, being deemed of immediate importance, 5 takes effect upon enactment: 6 1. The section of this Act amending section 441.9. > 7 7. Page 18, by striking lines 15 through 19. 8 8. Page 18, by striking lines 20 through 23 and inserting: 9 < ___. Title page, by striking lines 1 through 6 and 10 inserting < An Act relating to property tax assessments 11 by modifying requirements for the determination of value, 12 modifying provisions related to property assessment protests 13 and appeals, modifying requirements for assessors and deputy 14 assessors, striking the future repeal of provisions relating to 15 the property assessment appeal board, and including effective 16 date and applicability provisions. >> 17 9. By renumbering as necessary. 18 ______________________________ NUNN of Polk -4- H1438.2646 (2) 87 md/jh 4/ 4 #6. #7. #8. #9.