Senate
Study
Bill
1054
-
Introduced
SENATE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
FEENSTRA)
A
BILL
FOR
An
Act
relating
to
the
property
assessment
appeal
board
by
1
striking
the
future
repeal
of
provisions
relating
to
the
2
board,
modifying
procedures
and
requirements
for
appeals
to
3
the
board,
and
including
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
Section
331.559,
subsection
20,
Code
2017,
is
1
amended
to
read
as
follows:
2
20.
Apportion
and
collect
the
costs
assessed
by
the
district
3
court
against
the
board
of
review
or
any
taxing
body
district
4
resulting
from
an
appeal
of
property
assessments
as
provided
5
in
section
441.40
.
6
Sec.
2.
Section
428.4,
subsection
1,
Code
2017,
is
amended
7
to
read
as
follows:
8
1.
Property
shall
be
assessed
for
taxation
each
year.
9
Real
estate
shall
be
listed
and
assessed
in
1981
and
every
10
two
years
thereafter.
The
assessment
of
real
estate
shall
11
be
the
value
of
the
real
estate
as
of
January
1
of
the
year
12
of
the
assessment.
The
year
1981
and
each
odd-numbered
year
13
thereafter
shall
be
a
reassessment
year.
In
any
year,
after
14
the
year
in
which
an
assessment
has
been
made
of
all
the
real
15
estate
in
an
assessing
jurisdiction,
the
assessor
shall
value
16
and
assess
or
revalue
and
reassess,
as
the
case
may
require,
17
any
real
estate
that
the
assessor
finds
was
incorrectly
valued
18
or
assessed,
or
was
not
listed,
valued,
and
assessed,
in
the
19
assessment
year
immediately
preceding,
also
any
real
estate
20
the
assessor
finds
has
changed
in
value
subsequent
to
January
21
1
of
the
preceding
real
estate
assessment
year.
However,
a
22
percentage
increase
on
a
class
of
property
shall
not
be
made
23
in
a
year
not
subject
to
an
equalization
order
unless
ordered
24
by
the
department
of
revenue.
The
assessor
shall
determine
25
the
actual
value
and
compute
the
taxable
value
thereof
as
of
26
January
1
of
the
year
of
the
revaluation
and
reassessment.
The
27
assessment
shall
be
completed
as
specified
in
section
441.28
,
28
but
no
reduction
or
increase
in
actual
value
shall
be
made
for
29
prior
years.
If
an
assessor
makes
a
change
in
the
valuation
30
of
the
real
estate
as
provided
for,
sections
441.23
,
441.37
,
31
441.37A
,
and
441.38
,
and
441.39
apply.
32
Sec.
3.
Section
441.37A,
subsection
1,
Code
2017,
is
amended
33
to
read
as
follows:
34
1.
a.
For
the
assessment
year
beginning
January
1,
2007,
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and
all
subsequent
assessment
years
beginning
before
January
1,
1
2021,
appeals
Appeals
may
be
taken
from
the
action
of
the
board
2
of
review
with
reference
to
protests
of
assessment,
valuation,
3
or
application
of
an
equalization
order
to
the
property
4
assessment
appeal
board
created
in
section
421.1A
.
However,
a
5
property
owner
or
aggrieved
taxpayer
or
an
appellant
described
6
in
section
441.42
may
bypass
the
property
assessment
appeal
7
board
and
appeal
the
decision
of
the
local
board
of
review
to
8
the
district
court
pursuant
to
section
441.38
.
9
b.
For
an
appeal
to
the
property
assessment
appeal
board
to
10
be
valid,
written
notice
must
be
filed
by
the
party
appealing
11
the
decision
with
the
secretary
of
the
property
assessment
12
appeal
board
a
party
must
file
an
appeal
with
the
board
within
13
twenty
days
after
the
date
of
adjournment
of
the
local
board
14
of
review
or
May
31,
whichever
is
later.
The
written
notice
15
of
appeal
shall
include
a
petition
setting
forth
the
basis
of
16
the
appeal
and
the
relief
sought.
No
new
grounds
in
addition
17
to
those
set
out
in
the
protest
to
the
local
board
of
review
18
as
provided
in
section
441.37
can
be
pleaded,
but
additional
19
evidence
to
sustain
those
grounds
may
be
introduced.
The
20
assessor
shall
have
the
same
right
to
appeal
to
the
assessment
21
appeal
board
as
an
individual
taxpayer,
public
body,
or
other
22
public
officer
as
provided
in
section
441.42
.
An
appeal
to
the
23
board
is
a
contested
case
under
chapter
17A
.
24
c.
Filing
of
the
written
notice
of
appeal
and
petition
25
with
the
secretary
of
the
property
assessment
appeal
board
26
shall
preserve
all
rights
of
appeal
of
the
appellant,
except
as
27
otherwise
provided
in
subsection
2
.
A
copy
of
the
appellant’s
28
written
notice
of
appeal
and
petition
shall
be
mailed
by
the
29
secretary
of
the
property
assessment
appeal
board
to
the
local
30
board
of
review
whose
decision
is
being
appealed.
31
d.
In
all
cases
where
a
change
in
assessed
valuation
of
one
32
hundred
thousand
dollars
or
more
is
petitioned
for,
the
local
33
board
of
review
shall
mail
a
copy
of
the
written
notice
of
34
appeal
and
petition
to
all
affected
taxing
districts
as
shown
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on
the
last
available
tax
list.
A
copy
of
the
appellant’s
1
appeal
shall
be
sent
by
the
property
assessment
appeal
board
to
2
the
local
board
of
review
whose
decision
is
being
appealed.
3
e.
The
property
assessment
appeal
board
may,
by
rule,
4
provide
for
the
filing
of
a
notice
of
appeal
and
petition
with
5
the
secretary
of
the
board
an
appeal
by
electronic
means.
All
6
requirements
of
this
section
for
an
appeal
to
the
board
shall
7
apply
to
an
appeal
filed
electronically.
8
Sec.
4.
Section
441.37A,
subsection
2,
paragraph
b,
Code
9
2017,
is
amended
to
read
as
follows:
10
b.
Each
appeal
may
be
considered
by
one
or
more
members
of
11
the
board,
and
the
chairperson
of
the
board
may
assign
members
12
to
consider
appeals.
If
a
hearing
is
requested,
it
shall
be
13
open
to
the
public
and
shall
be
conducted
in
accordance
with
14
the
rules
of
practice
and
procedure
adopted
by
the
board.
The
15
board
may
provide
by
rule
for
participation
in
such
hearings
16
by
telephone
or
other
means
of
electronic
communication.
17
However,
any
deliberation
of
the
board
or
of
board
members
18
considering
the
appeal
in
reaching
a
decision
on
any
appeal
19
shall
be
confidential.
Any
deliberation
of
the
board
or
of
20
board
members
to
rule
on
procedural
motions
in
a
pending
appeal
21
or
to
deliberate
on
the
decision
to
be
reached
in
an
appeal
22
is
exempt
from
the
provisions
of
chapter
21
.
The
property
23
assessment
appeal
board
or
any
member
of
the
board
considering
24
the
appeal
may
require
the
production
of
any
books,
records,
25
papers,
or
documents
as
evidence
in
any
matter
pending
before
26
the
board
that
may
be
material,
relevant,
or
necessary
for
the
27
making
of
a
just
decision.
Any
books,
records,
papers,
or
28
documents
produced
as
evidence
shall
become
part
of
the
record
29
of
the
appeal.
Any
testimony
given
relating
to
the
appeal
30
shall
be
transcribed
electronically
recorded
and
made
a
part
of
31
the
record
of
the
appeal.
32
Sec.
5.
Section
441.37A,
subsection
3,
Code
2017,
is
amended
33
to
read
as
follows:
34
3.
a.
The
burden
of
proof
for
all
appeals
before
the
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board
shall
be
as
stated
in
section
441.21,
subsection
3
.
The
1
board
members
considering
the
appeal
shall
determine
anew
all
2
questions
arising
before
the
local
board
of
review
which
that
3
relate
to
the
liability
of
the
property
to
assessment
or
the
4
amount
thereof
of
the
assessment
.
All
of
the
evidence
shall
5
be
considered
and
there
shall
be
no
presumption
as
to
the
6
correctness
of
the
valuation
of
assessment
appealed
from.
The
7
property
assessment
appeal
board
shall
issue
a
decision
in
each
8
appeal
filed
with
the
board.
If
the
appeal
is
considered
by
9
less
than
the
full
membership
of
the
board,
the
determination
10
made
by
such
members
shall
be
forwarded
to
the
full
board
11
for
approval,
rejection,
or
modification.
If
the
initial
12
determination
is
rejected
by
the
board,
it
shall
be
returned
13
for
reconsideration
to
the
board
members
making
the
initial
14
determination.
Any
deliberation
of
the
board
regarding
an
15
initial
determination
shall
be
confidential.
16
b.
The
decision
of
the
board
shall
be
considered
the
final
17
agency
action
for
purposes
of
further
appeal,
and
is
subject
18
to
judicial
review
as
provided
in
section
441.37B,
except
as
19
otherwise
provided
in
section
441.49
.
The
decision
shall
be
20
final
unless
appealed
to
district
court
as
provided
in
section
21
441.38
.
A
decision
of
the
board
modifying
an
assessment
shall
22
be
sent
to
the
county
auditor
and
the
assessor,
who
shall
23
correct
the
assessment
books
accordingly.
An
appeal
of
the
24
board’s
decision
under
section
441.37B
shall
not
itself
stay
25
execution
or
enforcement
of
the
board’s
decision.
26
c.
The
levy
of
taxes
on
any
assessment
appealed
to
the
board
27
shall
not
be
delayed
by
any
proceeding
before
the
board,
and
28
if
the
assessment
appealed
from
is
reduced
by
the
decision
of
29
the
board,
any
taxes
levied
upon
that
portion
of
the
assessment
30
reduced
shall
be
abated
or,
if
already
paid,
shall
,
by
order
31
of
the
board,
be
refunded
or
credited
against
future
property
32
taxes
levied
against
the
property
.
33
d.
If
the
subject
of
an
appeal
is
the
application
of
an
34
equalization
order,
the
property
assessment
appeal
board
shall
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not
order
a
reduction
in
assessment
greater
than
the
amount
1
that
the
assessment
was
increased
due
to
application
of
the
2
equalization
order.
3
e.
Each
party
to
the
appeal
shall
be
responsible
for
the
4
costs
of
the
appeal
incurred
by
that
party.
5
Sec.
6.
NEW
SECTION
.
441.37B
Appeal
to
district
court
from
6
property
assessment
appeal
board.
7
A
party
who
is
aggrieved
or
adversely
affected
by
an
8
action
of
the
property
assessment
appeal
board
may
seek
9
judicial
review
of
the
action
as
provided
in
chapter
17A.
10
Notwithstanding
section
17A.19,
subsection
2,
a
petition
for
11
judicial
review
of
the
action
of
the
property
assessment
appeal
12
board
shall
be
filed
in
the
district
court
of
the
county
where
13
the
property
that
is
subject
to
the
appeal
is
located.
14
Sec.
7.
Section
441.38,
Code
2017,
is
amended
to
read
as
15
follows:
16
441.38
Appeal
to
district
court
from
local
board
of
review
.
17
1.
Appeals
may
be
taken
from
the
action
of
the
local
board
18
of
review
with
reference
to
protests
of
assessment,
to
the
19
district
court
of
the
county
in
which
the
board
holds
its
20
sessions
within
twenty
days
after
its
the
board’s
adjournment
21
or
May
31,
whichever
date
is
later.
Appeals
may
be
taken
from
22
the
action
of
the
property
assessment
appeal
board
to
the
23
district
court
of
the
county
where
the
property
which
is
the
24
subject
of
the
appeal
is
located
within
twenty
days
after
the
25
letter
of
disposition
of
the
appeal
by
the
property
assessment
26
appeal
board
is
postmarked
to
the
appellant.
No
new
grounds
27
in
addition
to
those
set
out
in
the
protest
to
the
local
board
28
of
review
as
provided
in
section
441.37
,
or
in
addition
to
29
those
set
out
in
the
appeal
to
the
property
assessment
appeal
30
board,
if
applicable,
can
be
pleaded.
Additional
evidence
31
to
sustain
those
grounds
may
be
introduced
in
an
appeal
from
32
the
local
board
of
review
to
the
district
court
.
However,
no
33
new
evidence
to
sustain
those
grounds
may
be
introduced
in
34
an
appeal
from
the
property
assessment
appeal
board
to
the
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district
court.
The
assessor
shall
have
the
same
right
to
1
appeal
and
in
the
same
manner
as
an
individual
taxpayer,
public
2
body,
or
other
public
officer
as
provided
in
section
441.42
.
3
Appeals
shall
be
taken
by
filing
a
written
notice
of
appeal
4
with
the
clerk
of
district
court.
Filing
of
the
written
notice
5
of
appeal
shall
preserve
all
rights
of
appeal
of
the
appellant.
6
2.
If
the
appeal
to
district
court
is
taken
from
the
action
7
of
the
local
board
of
review,
notice
Notice
of
appeal
shall
8
be
served
as
an
original
notice
on
the
chairperson,
presiding
9
officer,
or
clerk
of
the
board
of
review
after
the
filing
of
10
notice
under
subsection
1
with
the
clerk
of
district
court.
If
11
the
appeal
to
district
court
is
taken
from
the
action
of
the
12
property
assessment
appeal
board,
notice
of
appeal
shall
be
13
served
as
an
original
notice
on
the
secretary
of
the
property
14
assessment
appeal
board
after
the
filing
of
notice
under
15
subsection
1
with
the
clerk
of
district
court.
16
3.
The
court
shall
hear
the
appeal
in
equity
and
determine
17
anew
all
questions
arising
before
the
board
of
review
that
18
relate
to
the
liability
of
the
property
to
assessment
or
19
the
amount
of
the
assessment.
The
court
shall
consider
all
20
of
the
evidence
and
there
shall
be
no
presumption
as
to
the
21
correctness
of
the
valuation
or
assessment
appealed
from.
The
22
court’s
decision
shall
be
certified
by
the
clerk
of
the
court
23
to
the
county
auditor
and
the
assessor,
who
shall
correct
the
24
assessment
books
accordingly.
25
Sec.
8.
Section
441.39,
Code
2017,
is
amended
by
striking
26
the
section
and
inserting
in
lieu
thereof
the
following:
27
441.39
Notice
of
assessment
protests
and
appeals
to
taxing
28
districts.
29
1.
If
a
property
owner
or
aggrieved
taxpayer
appeals
a
30
decision
of
the
board
of
review
to
the
property
assessment
31
appeal
board
or
to
district
court
and
requests
an
adjustment
in
32
valuation
of
one
hundred
thousand
dollars
or
more,
the
assessor
33
shall
notify
all
affected
taxing
districts
as
shown
on
the
last
34
available
tax
list.
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2.
In
addition
to
any
other
requirement
for
providing
1
of
notice,
if
a
property
owner
or
aggrieved
taxpayer
files
2
a
protest
against
the
assessment
of
property
valued
by
the
3
assessor
at
five
million
dollars
or
more
or
files
an
appeal
4
to
the
property
assessment
appeal
board
or
the
district
court
5
with
regard
to
such
property,
the
assessor
shall
provide
notice
6
to
the
school
district
in
which
such
property
is
located
7
within
ten
days
of
the
filing
of
the
protest
or
the
appeal,
as
8
applicable.
9
Sec.
9.
Section
441.40,
Code
2017,
is
amended
to
read
as
10
follows:
11
441.40
Costs,
fees,
and
expenses
apportioned.
12
The
clerk
of
the
court
shall
likewise
certify
to
the
county
13
treasurer
the
costs
assessed
by
the
court
on
any
appeal
from
a
14
board
of
review
to
the
district
court,
in
all
cases
where
said
15
the
costs
are
taxed
against
the
board
of
review
or
any
taxing
16
body
district
.
Thereupon
the
county
treasurer
shall
compute
17
and
apportion
the
said
costs
between
the
various
taxing
bodies
18
districts
participating
in
the
proceeds
of
the
collection
of
19
the
taxes
involved
in
any
such
appeal,
and
said
the
treasurer
20
shall
so
compute
and
apportion
the
various
amounts
which
said
21
the
taxing
bodies
districts
are
required
to
pay
in
proportion
22
to
the
amount
of
taxes
each
of
said
the
taxing
bodies
districts
23
is
entitled
to
receive
from
the
whole
amount
of
taxes
involved
24
in
each
of
such
appeals.
The
said
county
treasurer
shall
25
deduct
from
the
proceeds
of
all
general
taxes
collected
the
26
amount
of
costs
so
computed
and
apportioned
by
the
treasurer
27
from
the
moneys
due
to
each
taxing
body
district
from
general
28
taxes
collected.
The
amount
so
deducted
shall
be
certified
to
29
each
taxing
body
district
in
lieu
of
moneys
collected.
Said
30
The
county
treasurer
shall
pay
to
the
clerk
of
the
district
31
court
the
amount
of
said
the
costs
so
computed,
apportioned
,
32
and
collected
by
the
treasurer
in
all
cases
now
on
file
or
33
hereafter
filed
in
which
said
the
costs
have
not
been
paid.
34
Sec.
10.
Section
441.41,
Code
2017,
is
amended
to
read
as
35
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follows:
1
441.41
Legal
counsel.
2
In
the
case
of
cities
having
an
assessor,
the
city
legal
3
department
shall
represent
the
assessor
and
board
of
review
4
in
all
litigation
dealing
with
assessments.
In
the
case
of
5
counties,
the
county
attorney
shall
represent
the
assessor
and
6
board
of
review
in
all
litigation
dealing
with
assessments.
7
Any
taxing
body
district
interested
in
the
taxes
received
from
8
such
assessments
may
be
represented
by
an
attorney
and
shall
9
be
required
to
appear
by
attorney
upon
written
request
of
the
10
assessor
to
the
presiding
officer
of
any
such
taxing
body
11
district
.
The
conference
board
may
employ
special
counsel
to
12
assist
the
city
legal
department
or
county
attorney
as
the
case
13
may
be.
14
Sec.
11.
Section
441.44,
Code
2017,
is
amended
to
read
as
15
follows:
16
441.44
Notice
of
voluntary
settlement.
17
1.
The
property
assessment
appeal
board
may
adopt
rules
18
establishing
requirements
for
notices
of
voluntary
settlements
19
in
appeals
before
the
board
to
be
served
upon
affected
taxing
20
districts.
21
2.
No
A
voluntary
court
settlement
of
an
assessment
appeal
22
shall
not
be
valid
unless
written
notice
thereof
of
the
23
settlement
shall
first
be
served
upon
each
of
the
affected
24
taxing
bodies
interested
in
the
taxes
derived
from
such
25
assessment
districts
.
26
Sec.
12.
Section
443.11,
Code
2017,
is
amended
to
read
as
27
follows:
28
443.11
Procedure
on
appeal.
29
The
appeal
provided
for
in
section
443.8
shall
be
taken
30
within
ten
days
from
the
time
of
the
final
action
of
the
31
assessor
or
auditor,
by
a
written
notice
to
that
effect
to
the
32
assessor
or
auditor,
and
served
as
an
original
notice.
The
33
court
on
appeal
shall
hear
and
determine
the
rights
of
the
34
parties
in
the
same
manner
as
appeals
from
the
board
of
review,
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as
prescribed
in
sections
441.39
441.38
and
441.43
.
1
Sec.
13.
Section
602.8102,
subsection
61,
Code
2017,
is
2
amended
to
read
as
follows:
3
61.
Certify
the
final
decision
of
the
district
court
4
in
an
appeal
of
the
tax
assessments
as
provided
in
section
5
441.39
441.37B
or
441.38
.
Costs
of
the
appeal
to
be
assessed
6
against
the
board
of
review
or
a
taxing
body
district
shall
be
7
certified
to
the
treasurer
as
provided
in
section
441.40
.
8
Sec.
14.
REPEAL.
2005
Iowa
Acts,
chapter
150,
section
134,
9
as
amended
by
2013
Iowa
Acts,
chapter
123,
section
62,
and
2015
10
Iowa
Acts,
chapter
109,
section
1,
is
repealed.
11
Sec.
15.
REPEAL.
Sections
441.38A
and
441.38B,
Code
2017,
12
are
repealed.
13
Sec.
16.
APPLICABILITY.
This
Act
applies
to
assessment
14
years
beginning
on
or
after
January
1,
2018.
15
EXPLANATION
16
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
17
the
explanation’s
substance
by
the
members
of
the
general
assembly.
18
In
2005,
the
property
assessment
appeal
board
was
19
established.
The
legislation
establishing
the
property
20
assessment
appeal
board
included
a
future
repeal
of
the
board
21
effective
July
1,
2013.
This
future
repeal
provision
was
22
amended
in
2013
to
extend
the
date
of
the
repeal
to
July
1,
23
2018.
In
2015,
the
future
repeal
provision
was
again
extended
24
from
July
1,
2018,
to
July
1,
2021.
25
This
bill
repeals
the
property
assessment
appeal
board’s
26
future
repeal
provisions,
including
the
2013
and
2015
27
amendments
to
those
provisions,
and
makes
corresponding
28
changes.
29
The
bill
also
modifies
language
regarding
the
form
of
filing
30
of
appeals
with
the
property
assessment
appeal
board
by
no
31
longer
requiring
a
separate
notice
of
appeal
and
a
petition,
32
but
instead
only
requiring
the
appeal
to
include
the
contents
33
currently
required
to
be
in
the
petition.
34
The
bill
provides
that
testimony
given
relating
to
an
appeal
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before
the
board
is
required
to
be
electronically
recorded,
1
instead
of
transcribed
as
required
under
current
law.
2
The
bill
strikes
a
provision
of
current
law
that
requires
any
3
deliberation
of
the
board
regarding
an
initial
determination
4
to
be
confidential.
5
The
bill
strikes
provisions
in
Code
section
441.38
governing
6
appeals
from
the
property
assessment
appeal
board
to
district
7
court
and
specifies
that
judicial
review
of
board
decisions
are
8
governed
by
Code
chapter
17A
(Iowa
administrative
procedure
9
Act).
However,
the
bill
requires
petitions
for
judicial
review
10
to
be
filed
in
the
county
where
the
property
subject
to
the
11
appeal
is
located,
without
the
option
of
filing
in
Polk
county
12
district
court.
13
Current
law
requires
that
tax
amounts
reduced
due
to
a
14
reduction
in
the
assessment
by
the
property
assessment
appeal
15
board
be
refunded
if
the
taxes
have
already
been
paid.
The
16
bill
provides
that
the
reduced
amount
may
be
refunded
or
17
credited
against
future
property
tax
liability.
18
The
bill
authorizes
the
property
assessment
appeal
board
to
19
adopt
rules
establishing
requirements
for
notices
of
voluntary
20
settlements
in
appeals
before
the
board
to
be
served
upon
21
affected
taxing
districts.
22
The
bill
also
makes
corresponding
changes
and
reorganizes
23
some
provisions
governing
the
property
assessment
appeal
board.
24
The
bill
applies
to
assessment
years
beginning
on
or
after
25
January
1,
2018.
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