Bills › 89th General Assembly
Relating to protests of assessments for commercial and industrial property filed with the local board of review and including applicability provisions
Topics:Cities & countiesTaxes
Where it is now
- Done: IntroducedJanuary 26, 2021
- Done: SubcommitteeJanuary 27, 2021
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2022 session adjourned on May 24, 2022, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary Owners of commercial and industrial properties may be blocked from protesting their property assessments if they have filed protests for the same property during any of the previous three years. This rule does not apply if there is a math error, a change in ownership, or if the assessor suggests a protest is necessary. The same restriction also applies to protests regarding assessment adjustments made by the department of revenue.1
Read the official explanation
This bill relates to protests of assessments for commercial and industrial property filed with the local board of review.30, recommends that the owner or taxpayer file a protest; there is a clerical or mathematical error in the assessment; or the property has changed ownership, been reclassified, or has been improved or had improvements to the property removed during the year preceding January of the assessment year.49 relating to protests of changes to assessments resulting from application of equalization orders issued by the department of revenue. The bill provides that a property owner or taxpayer shall not be authorized to protest against the assessment as adjusted by an equalization order for property classified as commercial property or industrial property if the owner or taxpayer has filed a protest against the assessment as adjusted by an equalization order for the property in any of the immediately preceding three assessment years. The bill applies to assessment years beginning on or after January 1, 2022.
Senate subcommittee
Named January 27, 2021. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Iowa Code it changes
Lobbying
0 for · 0 against · 15 undecided · Who →
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89th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title.
Similar bills
- SF 13 Relating to protests of assessments for commercial and industrial property filed with the …90th General Assembly · In committeeNearly identical
Matched by wording or an identical title.