HF 508 (LSB 1499HV (2) 85)

HOUSE FILE 508

BY  COMMITTEE ON LOCAL GOVERNMENT

(SUCCESSOR TO HSB 202)

A BILL FOR

An Act relating to the period of time for completing real property assessments and to the period of time and method for filing property tax assessment protests to the local board of review and including applicability provisions.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 441.23, Code 2013, is amended to read as follows:
   441.23  Notice of valuation.
   If there has been an increase or decrease in the valuation of the property, or upon the written request of the person assessed, the assessor shall, at the time of making the assessment, inform the person assessed, in writing, of the valuation put upon the taxpayer’s property, and notify the person, that if the person feels aggrieved, to appear before the board of review and show why the assessment should be changed. However, if the valuation of a class of property is uniformly decreased, the assessor may notify the affected property owners by publication in the official newspapers of the county. The owners of real property shall be notified not later than April 15
 
1 of any adjustment of the real property assessment.
    Sec. 2.  Section 441.26, subsection 1, Code 2013, is amended to read as follows:
   1.  The director of revenue shall each year prescribe the form of assessment roll to be used by all assessors in assessing property, in this state, also the form of pages of the assessor’s assessment book. The assessment rolls shall be in a form that will permit entering, separately, the names of all persons assessed, and shall also contain a notice in substantially the following form:
  If you are not satisfied that the foregoing assessment is correct, you may file a protest against such assessment with the board of review on or after April 16
 
1, to and including May 5
 
1, of the year of the assessment, such protest to be confined to the grounds specified in section 441.37.

Dated:  .. day of ... (month), .. (year)

...........

County/City Assessor.
    Sec. 3.  Section 441.28, Code 2013, is amended to read as follows:
   441.28  Assessment rolls —— change —— notice to taxpayer.
   The assessment shall be completed not later than April 15
 
1 each year. If the assessor makes any change in an assessment after it has been entered on the assessor’s rolls, the assessor shall note on the roll, together with the original assessment, the new assessment and the reason for the change, together with the assessor’s signature and the date of the change. Provided, however, in the event the assessor increases any assessment the assessor shall give notice of the increase in writing to the taxpayer by mail postmarked no later than April 15
 
1. No changes shall be made on the assessment rolls after April 15
 
1 except by order of the board of review or of the property assessment appeal board, or by decree of court.
    Sec. 4.  Section 441.37, subsection 1, paragraph a, unnumbered paragraph 1, Code 2013, 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 16
 
1, to and including May 5
 
1, of the year of the assessment. In any county which has been declared to be a disaster area by proper federal authorities 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 15 and the time for filing a protest shall be extended to and include the period from May 25 to June 5 of such year. Said protest shall, except as provided in subsection 2A, be in writing and signed by the one protesting or by the protester’s duly authorized agent. The taxpayer may have an oral hearing thereon if, except as provided in subsection 2A, the request therefor in writing is made at the time of filing the protest. Said protest must be confined to one or more of the following grounds:
    Sec. 5.  Section 441.37, Code 2013, is amended by adding the following new subsection:
   NEW SUBSECTION.  2A.  For assessment years beginning on or after January 1, 2014, the board of review shall allow property owners or aggrieved taxpayers who are dissatisfied with the owner’s or taxpayer’s assessment to file a protest against such assessment by electronic means. Electronic filing of assessment protests is authorized for the protest period that begins April 1 and the protest period that begins October 15. Except for the requirement that a protest be in writing and the requirement that the protest be signed, all other requirements of this section for an assessment protest to the board of review shall apply to a protest filed electronically. The availability of electronic filing shall be clearly indicated on the assessment roll notice provided to the property or owner and included in the published equalization order notice.
    Sec. 6.  APPLICABILITY.  This Act applies to assessment years beginning on or after January 1, 2014.
EXPLANATION
   This bill changes the date upon which property assessments are required to be completed from April 15 to April 1 for each assessment year and correspondingly moves the deadline for notifying owners of real property of an adjustment of their property assessment from April 15 to April 1.
   Current Code section 441.37 allows any property owner or aggrieved taxpayer who is dissatisfied with the owner’s or taxpayer’s assessment to file a protest against such assessment with the local board of review on or after April 16 to and including May 5, of the year of the assessment. The bill modifies that period to file a protest to be on or after April 1 to and including May 1.
   The bill provides that for assessment years beginning on or after January 1, 2014, the board of review shall allow property owners or aggrieved taxpayers who are dissatisfied with the owner’s or taxpayer’s assessment to file a protest against such assessment by electronic means. Except for the requirement that a protest be in writing and the requirement that the protest be signed, all other requirements for an assessment protest to the board of review apply to a protest filed electronically.
   The bill applies to assessment years beginning on or after January 1, 2014.