House File 863 - Introduced HOUSE FILE BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 437) Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act relating to property assessment by allowing the combining 2 of protests of assessment on multiple parcels separately 3 assessed and by providing for reimbursement of costs for 4 certain appeals of the action of the local board of review and 5 including an applicability date. 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 7 TLSB 2891HV 81 8 sc/pj/5 PAG LIN 1 1 Section 1. Section 441.37, subsection 1, Code 2005, is 1 2 amended by adding the following new unnumbered paragraph: 1 3 NEW UNNUMBERED PARAGRAPH. The property owner or aggrieved 1 4 taxpayer may combine on one form protests of assessment on 1 5 parcels separately assessed if the same grounds are relied 1 6 upon as the basis for protesting each separate assessment. If 1 7 an oral hearing is requested on more than one of such 1 8 protests, the person making the combined protests may request 1 9 that the oral hearings be held consecutively. 1 10 Sec. 2. Section 441.37, subsection 3, Code 2005, is 1 11 amended to read as follows: 1 12 3. After the board of review has considered any protest 1 13 filed by a property owner or aggrieved taxpayer and made final 1 14 disposition of the protest, the board shall give written 1 15 notice to the property owner or aggrieved taxpayer who filed 1 16 the protest of the action taken by the board of review on the 1 17 protest. The written notice to the property owner or 1 18 aggrieved taxpayer shall also specify the reasons for the 1 19 action taken by the board of review on the protest. If 1 20 protests of assessment on multiple parcels separately assessed 1 21 were combined, the written notice shall state the action 1 22 taken, and the reasons for the action, for each assessment 1 23 protested. 1 24 Sec. 3. NEW SECTION. 441.40A REIMBURSEMENT OF APPELLANT 1 25 COSTS. 1 26 1. Notwithstanding section 441.40, where the court 1 27 determines the appellant's property was assessed by the 1 28 assessor for more than one hundred ten percent of its post= 1 29 appeal value, the assessor shall pay all reasonable attorney 1 30 fees and any other reasonably related costs incurred by the 1 31 appellant. This subsection applies only to appeals relating 1 32 to assessments on property assessed as residential or 1 33 agricultural property. 1 34 2. Notwithstanding section 441.40, where the court 1 35 determines the appellant's property was assessed by the 2 1 assessor for more than one hundred twenty percent of its post= 2 2 appeal value and the court finds that the assessor's position 2 3 in regard to assessment of the property was not substantially 2 4 justified, the assessor shall pay all reasonable attorney fees 2 5 and any other reasonably related costs incurred by the 2 6 appellant. This subsection applies only to appeals relating 2 7 to assessments on property assessed as commercial or 2 8 industrial property. 2 9 Sec. 4. APPLICABILITY DATE. The sections of this Act 2 10 amending section 441.37 apply to protests of assessment filed 2 11 after January 1, 2006. 2 12 EXPLANATION 2 13 This bill allows an aggrieved taxpayer or property owner to 2 14 combine on one form protests of assessment on multiple parcels 2 15 separately assessed if the same grounds are relied upon as the 2 16 basis for protesting each separate assessment. If multiple 2 17 protests are combined, the written notice of action taken by 2 18 the board of review, and the reasons for the action taken, 2 19 shall be provided for each assessment protested. This portion 2 20 of the bill applies to protests of assessment filed after 2 21 January 1, 2006. 2 22 The bill also provides that in a property assessment appeal 2 23 relating to assessment of agricultural or residential 2 24 property, if the court determines that the property in 2 25 question was assessed at more than 110 percent of its post= 2 26 appeal value and the assessment was not substantially 2 27 justified, the assessor shall pay all reasonable attorney fees 2 28 and costs of the appellant's appeal. 2 29 The bill further provides that in a property assessment 2 30 appeal relating to assessment of commercial or industrial 2 31 property, if the court determines that the property in 2 32 question was assessed at more than 120 percent of its post= 2 33 appeal value and the assessment was not substantially 2 34 justified, the assessor shall pay all reasonable attorney fees 2 35 and costs of the appellant's appeal. 3 1 LSB 2891HV 81 3 2 sc:rj/pj/5