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Senate File 278 - IntroducedA Bill ForAn Act 1relating to protests considered by local boards of
2review and including applicability provisions.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 441.31, subsection 2, Code 2023, is
2amended by adding the following new paragraph:
3 NEW PARAGRAPH. c. For a ten-member county board of review
4created under paragraph “b”, the chairperson of the board may
5authorize the board of review to convene subunits of the board
6of not less than three members for the purpose of conducting
7hearings, receiving evidence, and making recommendations for
8the resolution of protests to then be considered by the full
9board of review. Meetings of a majority, but in no case less
10than three members, of the subunit members under this paragraph
11shall constitute a meeting of a governmental body under section
1221.2, subsection 2, and the meeting shall be conducted in
13accordance with chapter 21. If a protest is considered by a
14subunit of the board, the recommendation of the subunit must
15subsequently be considered by the full board of review for
16final disposition. A recommendation of a subunit of the board
17of review may be modified by the full board of review prior to
18approval.
19 Sec. 2. APPLICABILITY. This Act applies to assessment
20protests for assessment years beginning on or after January 1,
212024.
22EXPLANATION
23The inclusion of this explanation does not constitute agreement with
24the explanation’s substance by the members of the general assembly.
25Code section 441.31, in part, governs the composition of
26local boards of review, which are required to hear property
27assessment protests. Under current law, if a city having a
28population of more than 125,000 abolishes its office of city
29assessor, the city may provide, by ordinance, for a city board
30of review or request the county conference board to appoint
31a 10-member county board of review. This bill specifies
32that for a 10-member county board of review, the chairperson
33of the board may authorize the board of review to convene
34subunits of the board of not less than three members for the
35purpose of conducting a hearing, receiving evidence, and making
-1-1recommendations for the resolution of protests to be considered
2by the full board of review. A protest considered by a subunit
3of the board must subsequently be considered by the full board
4of review for final disposition. Meetings of a majority, but
5in no case less than three members, of the subunit members
6under the bill constitutes a meeting of a governmental body
7under Code section 21.2(2), and the meeting shall be conducted
8in accordance with Iowa’s open meetings law.
9The bill applies to assessment protests for assessment years
10beginning on or after January 1, 2024.
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2review and including applicability provisions.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 441.31, subsection 2, Code 2023, is
2amended by adding the following new paragraph:
3 NEW PARAGRAPH. c. For a ten-member county board of review
4created under paragraph “b”, the chairperson of the board may
5authorize the board of review to convene subunits of the board
6of not less than three members for the purpose of conducting
7hearings, receiving evidence, and making recommendations for
8the resolution of protests to then be considered by the full
9board of review. Meetings of a majority, but in no case less
10than three members, of the subunit members under this paragraph
11shall constitute a meeting of a governmental body under section
1221.2, subsection 2, and the meeting shall be conducted in
13accordance with chapter 21. If a protest is considered by a
14subunit of the board, the recommendation of the subunit must
15subsequently be considered by the full board of review for
16final disposition. A recommendation of a subunit of the board
17of review may be modified by the full board of review prior to
18approval.
19 Sec. 2. APPLICABILITY. This Act applies to assessment
20protests for assessment years beginning on or after January 1,
212024.
22EXPLANATION
23The inclusion of this explanation does not constitute agreement with
24the explanation’s substance by the members of the general assembly.
25Code section 441.31, in part, governs the composition of
26local boards of review, which are required to hear property
27assessment protests. Under current law, if a city having a
28population of more than 125,000 abolishes its office of city
29assessor, the city may provide, by ordinance, for a city board
30of review or request the county conference board to appoint
31a 10-member county board of review. This bill specifies
32that for a 10-member county board of review, the chairperson
33of the board may authorize the board of review to convene
34subunits of the board of not less than three members for the
35purpose of conducting a hearing, receiving evidence, and making
-1-1recommendations for the resolution of protests to be considered
2by the full board of review. A protest considered by a subunit
3of the board must subsequently be considered by the full board
4of review for final disposition. Meetings of a majority, but
5in no case less than three members, of the subunit members
6under the bill constitutes a meeting of a governmental body
7under Code section 21.2(2), and the meeting shall be conducted
8in accordance with Iowa’s open meetings law.
9The bill applies to assessment protests for assessment years
10beginning on or after January 1, 2024.
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