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