Bill Text: IA SF13 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act relating to protests of assessments for commercial and industrial property filed with the local board of review and including applicability provisions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-01-11 - Subcommittee: Koelker, Dawson, and Quirmbach. S.J. 102. [SF13 Detail]
Download: Iowa-2023-SF13-Introduced.html
Senate
File
13
-
Introduced
SENATE
FILE
13
BY
LOFGREN
A
BILL
FOR
An
Act
relating
to
protests
of
assessments
for
commercial
and
1
industrial
property
filed
with
the
local
board
of
review
and
2
including
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
441.26,
subsection
1,
Code
2023,
is
1
amended
to
read
as
follows:
2
1.
The
director
of
revenue
shall
each
year
prescribe
3
the
form
of
assessment
roll
to
be
used
by
all
assessors
in
4
assessing
property,
in
this
state,
also
the
form
of
pages
of
5
the
assessor’s
assessment
book.
The
assessment
rolls
shall
6
be
in
a
form
that
will
permit
entering,
separately,
the
names
7
of
all
persons
assessed,
and
shall
also
contain
a
notice
in
8
substantially
the
following
form:
9
If
you
are
not
satisfied
that
the
foregoing
assessment
is
10
correct,
you
may
contact
the
assessor
on
or
after
April
2,
11
to
and
including
April
25,
of
the
year
of
the
assessment
to
12
request
an
informal
review
of
the
assessment
pursuant
to
13
section
441.30
.
14
If
you
are
not
satisfied
that
the
foregoing
assessment
is
15
correct,
you
may
file
a
protest
against
such
assessment
with
16
the
board
of
review
on
or
after
April
2,
to
and
including
April
17
30,
of
the
year
of
the
assessment,
such
protest
to
be
confined
18
to
the
grounds
specified
in
section
441.37
.
A
protest
against
19
such
assessment
for
property
classified
as
commercial
property
20
or
industrial
property
may
only
be
filed
if
you
have
not
filed
21
a
protest
for
the
property
in
any
of
the
immediately
preceding
22
three
assessment
years,
unless
the
assessor,
following
an
23
informal
review
under
section
441.30,
recommends
that
you
24
file
a
protest;
there
is
a
clerical
or
mathematical
error
as
25
provided
in
section
441.37,
subsection
2;
or
the
property
has
26
changed
ownership,
been
reclassified,
or
has
been
improved
27
or
had
improvements
to
the
property
removed
during
the
year
28
preceding
January
1
of
the
assessment
year.
29
Dated:
..
day
of
...
(month),
..
(year)
30
...........
31
County/City
Assessor.
32
Sec.
2.
Section
441.37,
subsection
1,
paragraph
a,
33
subparagraph
(1),
unnumbered
paragraph
1,
Code
2023,
is
amended
34
to
read
as
follows:
35
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Any
Unless
prohibited
under
paragraph
“0b”
,
any
property
1
owner
or
aggrieved
taxpayer
who
is
dissatisfied
with
the
2
owner’s
or
taxpayer’s
assessment
may
file
a
protest
against
3
such
assessment
with
the
board
of
review
on
or
after
April
4
2,
to
and
including
April
30,
of
the
year
of
the
assessment.
5
In
any
county
which
has
been
declared
to
be
a
disaster
area
6
by
proper
federal
authorities
after
March
1
and
prior
to
May
7
20
of
said
year
of
assessment,
the
board
of
review
shall
be
8
authorized
to
remain
in
session
until
June
15
and
the
time
9
for
filing
a
protest
shall
be
extended
to
and
include
the
10
period
from
May
25
to
June
5
of
such
year.
The
protest
shall
11
be
in
writing
on
forms
prescribed
by
the
director
of
revenue
12
and,
except
as
provided
in
subsection
3
,
signed
by
the
one
13
protesting
or
by
the
protester’s
duly
authorized
agent.
The
14
taxpayer
may
have
an
oral
hearing
on
the
protest
if
the
request
15
for
the
oral
hearing
is
made
in
writing
at
the
time
of
filing
16
the
protest.
The
protest
must
be
confined
to
one
or
more
of
the
17
following
grounds:
18
Sec.
3.
Section
441.37,
subsection
1,
Code
2023,
is
amended
19
by
adding
the
following
new
paragraph:
20
NEW
PARAGRAPH
.
0b.
A
property
owner
or
aggrieved
taxpayer
21
shall
not
be
authorized
to
protest
the
owner
or
taxpayer’s
22
assessment
for
property
classified
as
commercial
property
23
or
industrial
property
if
the
owner
or
taxpayer
has
filed
a
24
protest
for
the
property
in
any
of
the
immediately
preceding
25
three
assessment
years,
unless
the
assessor,
following
an
26
informal
review
under
section
441.30,
recommends
that
the
owner
27
or
taxpayer
file
a
protest;
there
is
a
clerical
or
mathematical
28
error
as
provided
in
subsection
2;
or
the
property
has
changed
29
ownership,
been
reclassified,
or
has
been
improved
or
had
30
improvements
to
the
property
removed
during
the
year
preceding
31
January
1
of
the
assessment
year.
32
Sec.
4.
Section
441.49,
subsection
2,
paragraph
a,
33
unnumbered
paragraph
1,
Code
2023,
is
amended
to
read
as
34
follows:
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On
or
before
October
8
the
county
auditor
shall
cause
to
1
be
published
in
official
newspapers
of
general
circulation
2
the
final
equalization
order.
The
county
auditor
shall
also
3
notify
each
property
owner
or
taxpayer
whose
valuation
has
been
4
increased
by
the
final
equalization
order
by
mail
postmarked
on
5
or
before
October
8.
The
publication
and
the
individual
notice
6
mailed
to
each
property
owner
or
taxpayer
whose
valuation
has
7
been
increased
shall
include,
in
type
larger
than
the
remainder
8
of
the
publication
or
notice,
the
following
statements:
9
Assessed
values
are
equalized
by
the
department
of
revenue
10
every
two
years.
Local
taxing
authorities
determine
the
final
11
tax
levies
and
may
reduce
property
tax
rates
to
compensate
12
for
any
increase
in
valuation
due
to
equalization.
If
you
13
are
not
satisfied
that
your
assessment
as
adjusted
by
the
14
equalization
order
is
correct,
you
may
file
a
protest
against
15
such
assessment
with
the
board
of
review
on
or
after
October
9,
16
to
and
including
October
31.
A
protest
against
an
assessment
17
as
adjusted
by
the
equalization
order
for
property
classified
18
as
commercial
property
or
industrial
property
may
only
be
filed
19
if
you
have
not
filed
a
protest
against
the
assessment
as
20
adjusted
by
an
equalization
order
for
the
property
in
any
of
21
the
immediately
preceding
three
assessment
years.
22
Sec.
5.
Section
441.49,
subsection
4,
Code
2023,
is
amended
23
to
read
as
follows:
24
4.
The
local
board
of
review
shall
reconvene
in
special
25
session
from
October
10
to
November
15
for
the
purpose
of
26
hearing
the
protests
of
affected
property
owners
or
taxpayers
27
within
the
jurisdiction
of
the
board
whose
valuation
of
28
property
if
adjusted
pursuant
to
the
equalization
order
29
issued
by
the
department
of
revenue
will
result
in
a
greater
30
value
than
permitted
under
section
441.21
.
A
property
owner
31
or
taxpayer
shall
not
be
authorized
to
protest
against
the
32
assessment
as
adjusted
by
an
equalization
order
for
property
33
classified
as
commercial
property
or
industrial
property
if
the
34
owner
or
taxpayer
has
filed
a
protest
against
the
assessment
35
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as
adjusted
by
an
equalization
order
for
the
property
in
any
1
of
the
immediately
preceding
three
assessment
years.
The
2
board
of
review
shall
accept
protests
only
during
the
period
3
of
time
from
October
9,
to
and
including
October
31.
The
board
4
of
review
shall
limit
its
review
to
only
the
timely
filed
5
protests.
The
board
of
review
may
adjust
all
or
a
part
of
the
6
percentage
increase
ordered
by
the
department
of
revenue
by
7
adjusting
the
actual
value
of
the
property
under
protest
to
one
8
hundred
percent
of
actual
value.
Any
adjustment
so
determined
9
by
the
board
of
review
shall
not
exceed
the
percentage
increase
10
provided
for
in
the
department’s
equalization
order.
The
11
determination
of
the
board
of
review
on
filed
protests
is
12
final,
subject
to
appeal
to
the
property
assessment
appeal
13
board.
A
final
decision
by
the
local
board
of
review,
or
the
14
property
assessment
appeal
board,
if
the
local
board’s
decision
15
is
appealed,
is
subject
to
review
by
the
director
of
revenue
16
for
the
purpose
of
determining
whether
the
board’s
actions
17
substantially
altered
the
equalization
order.
In
making
the
18
review,
the
director
has
all
the
powers
provided
in
chapter
19
421
,
and
in
exercising
the
powers
the
director
is
not
subject
20
to
chapter
17A
.
Not
later
than
fifteen
days
following
the
21
adjournment
of
the
board,
the
board
of
review
shall
submit
to
22
the
director
of
revenue,
on
forms
prescribed
by
the
director,
a
23
report
of
all
actions
taken
by
the
board
of
review
during
this
24
session.
25
Sec.
6.
APPLICABILITY.
This
Act
applies
to
assessment
years
26
beginning
on
or
after
January
1,
2024.
27
EXPLANATION
28
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
29
the
explanation’s
substance
by
the
members
of
the
general
assembly.
30
This
bill
relates
to
protests
of
assessments
for
commercial
31
and
industrial
property
filed
with
the
local
board
of
review.
32
The
bill
provides
that
for
the
protests
of
property
assessments
33
filed
with
the
local
board
of
review
during
the
period
of
April
34
2,
to
and
including
April
30,
a
property
owner
or
aggrieved
35
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taxpayer
shall
not
be
authorized
to
protest
the
owner
or
1
taxpayer’s
assessment
for
property
classified
as
commercial
2
property
or
industrial
property
if
the
owner
or
taxpayer
has
3
filed
a
protest
for
the
property
in
any
of
the
immediately
4
preceding
three
assessment
years,
unless
the
assessor,
5
following
an
informal
review
under
Code
section
441.30,
6
recommends
that
the
owner
or
taxpayer
file
a
protest;
there
7
is
a
clerical
or
mathematical
error
in
the
assessment;
or
the
8
property
has
changed
ownership,
been
reclassified,
or
has
been
9
improved
or
had
improvements
to
the
property
removed
during
the
10
year
preceding
January
1
of
the
assessment
year.
11
The
bill
also
amends
Code
section
441.49
relating
to
12
protests
of
changes
to
assessments
resulting
from
application
13
of
equalization
orders
issued
by
the
department
of
revenue.
14
The
bill
provides
that
a
property
owner
or
taxpayer
shall
not
15
be
authorized
to
protest
against
the
assessment
as
adjusted
by
16
an
equalization
order
for
property
classified
as
commercial
17
property
or
industrial
property
if
the
owner
or
taxpayer
has
18
filed
a
protest
against
the
assessment
as
adjusted
by
an
19
equalization
order
for
the
property
in
any
of
the
immediately
20
preceding
three
assessment
years.
21
The
bill
applies
to
assessment
years
beginning
on
or
after
22
January
1,
2024.
23
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