Relating to assessors and the state appraisal manual of the department of revenue, and including penalties

Sponsored by the Senate Local Government Committee

Topics:Cities & counties

Same legislation: SF 49

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Where it is now

Done: IntroducedJanuary 15, 2019
Done: SubcommitteeJanuary 17, 2019
Done: Senate committeeFebruary 28, 2019
Stopped: Passes the SenateDied when the General Assembly ended
Next: House committee
Next: Passes the House
Next: To the Governor
Next: Signed into law

Died when the session ended The 2020 session adjourned on June 14, 2020, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill relates to the state appraisal manual and the usage of the manual by assessors. The bill provides that the state appraisal manual shall include specific guidance on the classification of agricultural property and the identification of property that qualifies for a charitable exemption from taxation. Current law requires all assessors to use the state appraisal manual. The bill allows the department of revenue to investigate failures to use the appraisal manual either upon complaint or its own motion.

Read the full explanation

An appraiser who fails to substantially comply with the appraisal manual once is subject to a letter of admonishment and warning, which shall also be sent to the conference board having authority over the assessor. An assessor who commits two violations within three years of appointment shall be ineligible for reappointment. An assessor who commits a second violation more than three years after appointment is subject to a letter of admonishment and warning, which shall also be sent to the conference board having authority over the assessor. An assessor who commits a third violation shall be ineligible for reappointment.

Full bill text¹

Senate subcommittee

Named January 14, 2020. It hasn’t reported yet.

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Iowa Code it changes

Creates§441.51

Amends§421.17

How the Code works²

Lobbying

2 for · 11 against · 12 undecided · Who →

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88th General Assembly

SF 49Renumbered SF 411Cleared committeefrom SF 49