Senate File 353 - Introduced SENATE FILE 353 BY COMMITTEE ON LOCAL GOVERNMENT (SUCCESSOR TO SSB 1089) A BILL FOR An Act relating to certain deadlines relating to the informal 1 review and protest of property assessments in counties 2 declared to be a disaster area or that are the subject of a 3 disaster emergency proclamation. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1788SV (2) 90 md/jh

S.F. 353 Section 1. Section 441.30, subsections 1 and 2, Code 2023, 1 are amended to read as follows: 2 1. Any property owner or aggrieved taxpayer who is 3 dissatisfied with the owner’s or taxpayer’s assessment may 4 contact the assessor by telephone or in writing by paper 5 or electronic medium on or after April 2, to and including 6 April 25, of the year of the assessment to inquire about the 7 specifics and accuracy of the assessment. Such an inquiry may 8 also include a request for an informal review of the assessment 9 by the assessor under one or more of the grounds for protest 10 authorized under section 441.37 . In any county that has been 11 declared to be a disaster area by proper federal authorities 12 or that is the subject of a state of disaster emergency 13 proclamation by the governor after March 1 and prior to May 14 20 of the year of assessment, the period for inquiries under 15 this subsection shall be extended to and include May 25 of such 16 year. 17 2. In response to an inquiry under subsection 1 , if the 18 assessor, following an informal review, determines that the 19 assessment was incorrect under one or more of the grounds for 20 protest authorized under section 441.37 , the assessor may, on 21 or before April 25, or on or before May 25 if the period of time 22 is extended under subsection 1, recommend that the property 23 owner or aggrieved taxpayer file a protest with the local board 24 of review and may file a recommendation with the local board 25 of review related to the informal review, or may enter into a 26 signed written agreement with the property owner or aggrieved 27 taxpayer authorizing the assessor to correct or modify the 28 assessment according to the agreement of the parties. 29 Sec. 2. Section 441.37, subsection 1, paragraph a, 30 subparagraph (1), unnumbered paragraph 1, Code 2023, is amended 31 to read as follows: 32 Any property owner or aggrieved taxpayer who is dissatisfied 33 with the owner’s or taxpayer’s assessment may file a protest 34 against such assessment with the board of review on or 35 -1- LSB 1788SV (2) 90 md/jh 1/ 3

S.F. 353 after April 2, to and including April 30, of the year of the 1 assessment. In any county which has been declared to be a 2 disaster area by proper federal authorities or that is the 3 subject of a state of disaster emergency proclamation by the 4 governor after March 1 and prior to May 20 of said year of 5 assessment, the board of review shall be authorized to remain 6 in session until June July 15 and the time for filing a protest 7 shall be extended to and include the period from May 25 1 8 to June 5 of such year. The protest shall be in writing on 9 forms prescribed by the director of revenue and, except as 10 provided in subsection 3 , signed by the one protesting or by 11 the protester’s duly authorized agent. The taxpayer may have 12 an oral hearing on the protest if the request for the oral 13 hearing is made in writing at the time of filing the protest. 14 The protest must be confined to one or more of the following 15 grounds: 16 EXPLANATION 17 The inclusion of this explanation does not constitute agreement with 18 the explanation’s substance by the members of the general assembly. 19 This bill relates to certain deadlines relating to the 20 informal review and protest of property assessments in counties 21 declared to be a disaster area. 22 Code section 441.30 provides that any property owner or 23 aggrieved taxpayer who is dissatisfied with the owner’s or 24 taxpayer’s assessment may contact the assessor on or after 25 April 2, to and including April 25, to inquire about the 26 specifics and accuracy of the assessment and to request an 27 informal review of the assessment by the assessor. The bill 28 provides that for a county that has been declared to be a 29 disaster area by proper federal authorities or that is the 30 subject of a state of disaster proclamation by the governor 31 after March 1 and prior to May 20 of the year of assessment, the 32 period for informal review shall be extended to and include May 33 25 of such year. 34 Code section 441.37 provides that in a county that has been 35 -2- LSB 1788SV (2) 90 md/jh 2/ 3

S.F. 353 declared to be a disaster area by proper federal authorities 1 after March 1 and prior to May 20 of the year of assessment, 2 the board of review is authorized to remain in session until 3 June 15, instead of May 31, as is otherwise required. The bill 4 extends that time period under such circumstances from June 5 15 to July 15, and modifies the period of time for filing a 6 protest from May 25 through June 5 to be May 1 through June 5. 7 The bill also adds a state of disaster emergency proclamation 8 by the governor as a qualifying circumstance for modification 9 of the session of the board of review. 10 -3- LSB 1788SV (2) 90 md/jh 3/ 3