Print
Senate File 445 - IntroducedA Bill ForAn Act 1relating to protests considered by local boards of
2review and including effective date and applicability
3provisions.
4BE 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. EFFECTIVE DATE. This Act, being deemed of immediate
20importance, takes effect upon enactment.
21 Sec. 3. APPLICABILITY. This Act applies to assessment
22protests for assessment years beginning on or after January 1,
232023.
24EXPLANATION
25The inclusion of this explanation does not constitute agreement with
26the explanation’s substance by the members of the general assembly.
27Code section 441.31, in part, governs the composition of
28local boards of review, which are required to hear property
29assessment protests. Under current law, if a city having a
30population of more than 125,000 abolishes its office of city
31assessor, the city may provide, by ordinance, for a city board
32of review or request the county conference board to appoint
33a 10-member county board of review. This bill specifies
34that for a 10-member county board of review, the chairperson
35of the board may authorize the board of review to convene
-1-1subunits of the board of not less than three members for the
2purpose of conducting a hearing, receiving evidence, and making
3recommendations for the resolution of protests to be considered
4by the full board of review. A protest considered by a subunit
5of the board must subsequently be considered by the full board
6of review for final disposition. Meetings of a majority, but
7in no case less than three members, of the subunit members
8under the bill constitutes a meeting of a governmental body
9under Code section 21.2(2), and the meeting shall be conducted
10in accordance with Iowa’s open meetings law.
11The bill takes effect upon enactment and applies to
12assessment protests for assessment years beginning on or after
13January 1, 2023.
-2-md/jh
2review and including effective date and applicability
3provisions.
4BE 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. EFFECTIVE DATE. This Act, being deemed of immediate
20importance, takes effect upon enactment.
21 Sec. 3. APPLICABILITY. This Act applies to assessment
22protests for assessment years beginning on or after January 1,
232023.
24EXPLANATION
25The inclusion of this explanation does not constitute agreement with
26the explanation’s substance by the members of the general assembly.
27Code section 441.31, in part, governs the composition of
28local boards of review, which are required to hear property
29assessment protests. Under current law, if a city having a
30population of more than 125,000 abolishes its office of city
31assessor, the city may provide, by ordinance, for a city board
32of review or request the county conference board to appoint
33a 10-member county board of review. This bill specifies
34that for a 10-member county board of review, the chairperson
35of the board may authorize the board of review to convene
-1-1subunits of the board of not less than three members for the
2purpose of conducting a hearing, receiving evidence, and making
3recommendations for the resolution of protests to be considered
4by the full board of review. A protest considered by a subunit
5of the board must subsequently be considered by the full board
6of review for final disposition. Meetings of a majority, but
7in no case less than three members, of the subunit members
8under the bill constitutes a meeting of a governmental body
9under Code section 21.2(2), and the meeting shall be conducted
10in accordance with Iowa’s open meetings law.
11The bill takes effect upon enactment and applies to
12assessment protests for assessment years beginning on or after
13January 1, 2023.
-2-md/jh