House File 182

                                       HOUSE FILE       
                                       BY  WHITEAD and D. TAYLOR


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act relating to protests of assessment on certain residential
  2    property.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 1686HH 80
  5 sc/cl/14

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
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