Senate Study Bill 1089 - Introduced SENATE FILE _____ BY (PROPOSED COMMITTEE ON LOCAL GOVERNMENT BILL BY CHAIRPERSON GREEN) 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. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1788XC (1) 90 md/jh

S.F. _____ 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 after March 1 and prior to May 20 of the year of assessment, the 13 period for inquiries under this subsection shall be extended to 14 and include May 25 of such year. 15 2. In response to an inquiry under subsection 1 , if the 16 assessor, following an informal review, determines that the 17 assessment was incorrect under one or more of the grounds for 18 protest authorized under section 441.37 , the assessor may, on 19 or before April 25, or on or before May 25 if the period of time 20 is extended under subsection 1, recommend that the property 21 owner or aggrieved taxpayer file a protest with the local board 22 of review and may file a recommendation with the local board 23 of review related to the informal review, or may enter into a 24 signed written agreement with the property owner or aggrieved 25 taxpayer authorizing the assessor to correct or modify the 26 assessment according to the agreement of the parties. 27 Sec. 2. Section 441.37, subsection 1, paragraph a, 28 subparagraph (1), unnumbered paragraph 1, Code 2023, is amended 29 to read as follows: 30 Any property owner or aggrieved taxpayer who is dissatisfied 31 with the owner’s or taxpayer’s assessment may file a protest 32 against such assessment with the board of review on or 33 after April 2, to and including April 30, of the year of the 34 assessment. In any county which has been declared to be a 35 -1- LSB 1788XC (1) 90 md/jh 1/ 3

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

S.F. _____ 15 to July 15, and modifies the period of time for filing a 1 protest from May 25 through June 5 to be May 1 through June 5. 2 -3- LSB 1788XC (1) 90 md/jh 3/ 3