House File 2514 - Introduced HOUSE FILE 2514 BY T. OLSON A BILL FOR An Act relating to appeals of certain property tax assessments 1 and including applicability provisions. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 6049YH (8) 83 md/sc

H.F. 2514 Section 1. Section 441.37A, subsection 1, paragraph a, Code 1 2009, is amended to read as follows: 2 a. For the assessment year beginning January 1, 2007, and 3 all subsequent assessment years, appeals may be taken from the 4 action of the board of review with reference to protests of 5 assessment, valuation, or application of an equalization order 6 to the property assessment appeal board created in section 7 421.1A. However, a property owner or aggrieved taxpayer or an 8 appellant described in section 441.42 may bypass the property 9 assessment appeal board and appeal the decision of the local 10 board of review to the district court pursuant to section 11 441.38 if the appeal relates to one or more parcels of property 12 each having an assessed valuation of less than one million 13 dollars, as determined by the assessor . 14 Sec. 2. Section 441.38, subsection 1, Code 2009, is amended 15 to read as follows: 16 1. Appeals may be taken from the action of the local board 17 of review with reference to protests of assessment, to the 18 district court of the county in which the board holds its 19 sessions within twenty days after its adjournment or May 31, 20 whichever date is later. However, an appeal may only be taken 21 from the action of the local board of review directly to the 22 district court if the appeal relates to one or more parcels of 23 property each having an assessed valuation of less than one 24 million dollars, as determined by the assessor. Appeals may be 25 taken from the action of the property assessment appeal board 26 to the district court of the county where the property which 27 is the subject of the appeal is located within twenty days 28 after the letter of disposition of the appeal by the property 29 assessment appeal board is postmarked to the appellant. No 30 new grounds in addition to those set out in the protest to 31 the local board of review as provided in section 441.37, or 32 in addition to those set out in the appeal to the property 33 assessment appeal board, if applicable, can be pleaded. 34 Additional evidence to sustain those grounds may be introduced 35 -1- LSB 6049YH (8) 83 md/sc 1/ 2

H.F. 2514 in an appeal from the local board of review to the district 1 court. However, no new evidence to sustain those grounds may 2 be introduced in an appeal from the property assessment appeal 3 board to the district court. The assessor shall have the 4 same right to appeal and in the same manner as an individual 5 taxpayer, public body, or other public officer as provided in 6 section 441.42. Appeals shall be taken by filing a written 7 notice of appeal with the clerk of district court. Filing 8 of the written notice of appeal shall preserve all rights of 9 appeal of the appellant. 10 Sec. 3. APPLICABILITY. This Act applies to assessment years 11 beginning on or after January 1, 2011. 12 EXPLANATION 13 Current Code section 441.37A allows property owners and 14 aggrieved taxpayers to bypass the property assessment appeal 15 board and appeal a decision of the local board of review 16 directly to the district court. This bill allows such persons 17 to bypass the property assessment appeal board only if the 18 appeal relates to one or more parcels of property each having 19 an assessed valuation of less than $1 million, as determined by 20 the assessor. 21 The bill applies to assessment years beginning on or after 22 January 1, 2011. 23 -2- LSB 6049YH (8) 83 md/sc 2/ 2