Bill Text: IA HSB202 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A study bill relating to the period of time for completing real property assessments and for filing property tax assessment protests to the local board of review and including applicability provisions.
Spectrum: Unknown
Status: (N/A - Dead) 2013-03-06 - Voted - Local Government. [HSB202 Detail]
Download: Iowa-2013-HSB202-Introduced.html
House
Study
Bill
202
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
LOCAL
GOVERNMENT
BILL
BY
CHAIRPERSON
SCHULTZ)
A
BILL
FOR
An
Act
relating
to
the
period
of
time
for
completing
real
1
property
assessments
and
for
filing
property
tax
assessment
2
protests
to
the
local
board
of
review
and
including
3
applicability
provisions.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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1499YC
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85
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_____
Section
1.
Section
441.23,
Code
2013,
is
amended
to
read
as
1
follows:
2
441.23
Notice
of
valuation.
3
If
there
has
been
an
increase
or
decrease
in
the
valuation
4
of
the
property,
or
upon
the
written
request
of
the
person
5
assessed,
the
assessor
shall,
at
the
time
of
making
the
6
assessment,
inform
the
person
assessed,
in
writing,
of
the
7
valuation
put
upon
the
taxpayer’s
property,
and
notify
the
8
person,
that
if
the
person
feels
aggrieved,
to
appear
before
9
the
board
of
review
and
show
why
the
assessment
should
be
10
changed.
However,
if
the
valuation
of
a
class
of
property
11
is
uniformly
decreased,
the
assessor
may
notify
the
affected
12
property
owners
by
publication
in
the
official
newspapers
of
13
the
county.
The
owners
of
real
property
shall
be
notified
not
14
later
than
April
15
1
of
any
adjustment
of
the
real
property
15
assessment.
16
Sec.
2.
Section
441.26,
subsection
1,
Code
2013,
is
amended
17
to
read
as
follows:
18
1.
The
director
of
revenue
shall
each
year
prescribe
19
the
form
of
assessment
roll
to
be
used
by
all
assessors
in
20
assessing
property,
in
this
state,
also
the
form
of
pages
of
21
the
assessor’s
assessment
book.
The
assessment
rolls
shall
22
be
in
a
form
that
will
permit
entering,
separately,
the
names
23
of
all
persons
assessed,
and
shall
also
contain
a
notice
in
24
substantially
the
following
form:
25
If
you
are
not
satisfied
that
the
foregoing
assessment
is
26
correct,
you
may
file
a
protest
against
such
assessment
with
27
the
board
of
review
on
or
after
April
16
1
,
to
and
including
May
28
5
1
,
of
the
year
of
the
assessment,
such
protest
to
be
confined
29
to
the
grounds
specified
in
section
441.37
.
30
Dated:
..
day
of
...
(month),
..
(year)
31
...........
32
County/City
Assessor.
33
Sec.
3.
Section
441.28,
Code
2013,
is
amended
to
read
as
34
follows:
35
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441.28
Assessment
rolls
——
change
——
notice
to
taxpayer.
1
The
assessment
shall
be
completed
not
later
than
April
15
1
2
each
year.
If
the
assessor
makes
any
change
in
an
assessment
3
after
it
has
been
entered
on
the
assessor’s
rolls,
the
assessor
4
shall
note
on
the
roll,
together
with
the
original
assessment,
5
the
new
assessment
and
the
reason
for
the
change,
together
with
6
the
assessor’s
signature
and
the
date
of
the
change.
Provided,
7
however,
in
the
event
the
assessor
increases
any
assessment
8
the
assessor
shall
give
notice
of
the
increase
in
writing
to
9
the
taxpayer
by
mail
postmarked
no
later
than
April
15
1
.
No
10
changes
shall
be
made
on
the
assessment
rolls
after
April
15
11
1
except
by
order
of
the
board
of
review
or
of
the
property
12
assessment
appeal
board,
or
by
decree
of
court.
13
Sec.
4.
Section
441.37,
subsection
1,
paragraph
a,
14
unnumbered
paragraph
1,
Code
2013,
is
amended
to
read
as
15
follows:
16
Any
property
owner
or
aggrieved
taxpayer
who
is
dissatisfied
17
with
the
owner’s
or
taxpayer’s
assessment
may
file
a
protest
18
against
such
assessment
with
the
board
of
review
on
or
after
19
April
16
1
,
to
and
including
May
5
1
,
of
the
year
of
the
20
assessment.
In
any
county
which
has
been
declared
to
be
a
21
disaster
area
by
proper
federal
authorities
after
March
1
and
22
prior
to
May
20
of
said
year
of
assessment,
the
board
of
review
23
shall
be
authorized
to
remain
in
session
until
June
15
and
the
24
time
for
filing
a
protest
shall
be
extended
to
and
include
25
the
period
from
May
25
to
June
5
of
such
year.
Said
protest
26
shall
be
in
writing
and
signed
by
the
one
protesting
or
by
the
27
protester’s
duly
authorized
agent.
The
taxpayer
may
have
an
28
oral
hearing
thereon
if
request
therefor
in
writing
is
made
at
29
the
time
of
filing
the
protest.
Said
protest
must
be
confined
30
to
one
or
more
of
the
following
grounds:
31
Sec.
5.
APPLICABILITY.
This
Act
applies
to
assessment
years
32
beginning
on
or
after
January
1,
2014.
33
EXPLANATION
34
This
bill
changes
the
date
upon
which
property
assessments
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_____
are
required
to
be
completed
from
April
15
to
April
1
for
each
1
assessment
year
and
correspondingly
moves
the
deadline
for
2
notifying
owners
of
real
property
of
an
adjustment
of
their
3
property
assessment
from
April
15
to
April
1.
4
Current
Code
section
441.37
allows
any
property
owner
or
5
aggrieved
taxpayer
who
is
dissatisfied
with
the
owner’s
or
6
taxpayer’s
assessment
to
file
a
protest
against
such
assessment
7
with
the
local
board
of
review
on
or
after
April
16
to
and
8
including
May
5,
of
the
year
of
the
assessment.
The
bill
9
modifies
that
period
to
file
a
protest
to
be
on
or
after
April
1
10
to
and
including
May
1.
11
The
bill
applies
to
assessment
years
beginning
on
or
after
12
January
1,
2014.
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