House
File
270
-
Enrolled
House
File
270
AN
ACT
RELATING
TO
CERTAIN
DEADLINES
RELATING
TO
THE
INFORMAL
REVIEW
AND
PROTEST
OF
PROPERTY
ASSESSMENTS
IN
COUNTIES
DECLARED
TO
BE
A
DISASTER
AREA
OR
THAT
ARE
THE
SUBJECT
OF
A
DISASTER
EMERGENCY
PROCLAMATION.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
441.30,
subsections
1
and
2,
Code
2023,
are
amended
to
read
as
follows:
1.
Any
property
owner
or
aggrieved
taxpayer
who
is
dissatisfied
with
the
owner’s
or
taxpayer’s
assessment
may
contact
the
assessor
by
telephone
or
in
writing
by
paper
or
electronic
medium
on
or
after
April
2,
to
and
including
April
25,
of
the
year
of
the
assessment
to
inquire
about
the
specifics
and
accuracy
of
the
assessment.
Such
an
inquiry
may
also
include
a
request
for
an
informal
review
of
the
assessment
by
the
assessor
under
one
or
more
of
the
grounds
for
protest
House
File
270,
p.
2
authorized
under
section
441.37
.
In
any
county
that
has
been
declared
to
be
a
disaster
area
by
proper
federal
authorities
or
that
is
the
subject
of
a
state
of
disaster
emergency
proclamation
by
the
governor
after
March
1
and
prior
to
May
20
of
the
year
of
assessment,
the
period
for
inquiries
under
this
subsection
shall
be
extended
to
and
include
May
25
of
such
year.
2.
In
response
to
an
inquiry
under
subsection
1
,
if
the
assessor,
following
an
informal
review,
determines
that
the
assessment
was
incorrect
under
one
or
more
of
the
grounds
for
protest
authorized
under
section
441.37
,
the
assessor
may,
on
or
before
April
25,
or
on
or
before
May
25
if
the
period
of
time
is
extended
under
subsection
1,
recommend
that
the
property
owner
or
aggrieved
taxpayer
file
a
protest
with
the
local
board
of
review
and
may
file
a
recommendation
with
the
local
board
of
review
related
to
the
informal
review,
or
may
enter
into
a
signed
written
agreement
with
the
property
owner
or
aggrieved
taxpayer
authorizing
the
assessor
to
correct
or
modify
the
assessment
according
to
the
agreement
of
the
parties.
Sec.
2.
Section
441.37,
subsection
1,
paragraph
a,
subparagraph
(1),
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
follows:
Any
property
owner
or
aggrieved
taxpayer
who
is
dissatisfied
with
the
owner’s
or
taxpayer’s
assessment
may
file
a
protest
against
such
assessment
with
the
board
of
review
on
or
after
April
2,
to
and
including
April
30,
of
the
year
of
the
assessment.
In
any
county
which
has
been
declared
to
be
a
disaster
area
by
proper
federal
authorities
or
that
is
the
subject
of
a
state
of
disaster
emergency
proclamation
by
the
governor
after
March
1
and
prior
to
May
20
of
said
year
of
assessment,
the
board
of
review
shall
be
authorized
to
remain
in
session
until
June
July
15
and
the
time
for
filing
a
protest
shall
be
extended
to
and
include
the
period
from
May
25
1
to
June
5
of
such
year.
The
protest
shall
be
in
writing
on
forms
prescribed
by
the
director
of
revenue
and,
except
as
provided
in
subsection
3
,
signed
by
the
one
protesting
or
by
the
protester’s
duly
authorized
agent.
The
taxpayer
may
have
an
oral
hearing
on
the
protest
if
the
request
for
the
oral
House
File
270,
p.
3
hearing
is
made
in
writing
at
the
time
of
filing
the
protest.
The
protest
must
be
confined
to
one
or
more
of
the
following
grounds:
______________________________
PAT
GRASSLEY
Speaker
of
the
House
______________________________
AMY
SINCLAIR
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
270,
Ninetieth
General
Assembly.
______________________________
MEGHAN
NELSON
Chief
Clerk
of
the
House
Approved
_______________,
2023
______________________________
KIM
REYNOLDS
Governor