Relating to certain deadlines relating to the informal review and protest of property assessments in counties declared to be a disaster area or that are the subject of a disaster emergency proclamation

Sponsored by the House Local Government Committee

Topics:Cities & counties Taxes

Same legislation: HSB 94, SSB 1089, SF 353

Write your legislators about itWhat changed before it passed

Official bill page Lobbyist declarations One-pager to print

Where it is now

Done: IntroducedJanuary 25, 2023
Done: SubcommitteeJanuary 25, 2023
Done: House committeeFebruary 9, 2023
Done: Passes the HouseFebruary 22, 202395–0
Done: Senate committeeMarch 30, 2023
Done: Passes the SenateMay 2, 202348–0
Done: To the GovernorMay 9, 2023
Done: Signed into lawJune 1, 2023

Signed into law What’s a funnel?

What’s in it

AI summary If a county is declared a disaster area by the federal government, property owners get more time to review and protest their property assessments. This change extends the deadline for the board of review to meet and changes the window of time when people can file a formal protest. These extra deadlines help taxpayers in areas affected by disasters.¹

Read the official explanation

This bill relates to certain deadlines relating to the informal review and protest of property assessments in counties declared to be a disaster area.30 provides that any property owner or aggrieved taxpayer who is dissatisfied with the owner’s or taxpayer’s assessment may contact the assessor on or after April 2, to and including April 25, to inquire about the specifics and accuracy of the assessment and to request an informal review of the assessment by the assessor. The bill provides that for a county that has been declared to be a disaster area by proper federal authorities after March and prior to May of the year of assessment, the period for informal review shall be extended to and include May of such year. 37 provides that in a county that has been declared to be a disaster area by proper federal authorities after March and prior to May of the year of assessment, the board of review is authorized to remain in session until June 15, instead of May 31, as is otherwise required. The bill extends that time period under such circumstances from June to July 15, and modifies the period of time for filing a protest from May through June to be May through June 5.

Changed since by amendments S-3212, S-3211; see Amendments.

Full bill text · What changed before it passed²

House subcommittee

Named January 25, 2023 (as HSB 94). On January 31, 2023 it recommended passage. Vote Total: 3-0.

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Iowa Code it changes

Amends§441.30 §441.37

How the Code works³

Lobbying

4 for · 0 against · 15 undecided · Who →

Family tree

Tried before

SSB 3120Renumbered89th GA

Study bill

HSB 94Renumbered SSB 1089Renumbered

90th General Assembly

HF 270Became lawfrom HSB 94 SF 353Didn’t advancefrom SSB 1089

Earlier and later bills are matched by wording or an identical title.

Tried before

This idea has been filed in an earlier General Assembly. None got through a chamber.

SSB 3120 SSB 3120
89th General Assembly · Renumbered as SF 2280 · same title
Cleared committee

Matched by wording or an identical title.