Bills › 90th General Assembly
Relating to protests considered by local boards of review and including effective date and applicability provisions
Sponsored by the House Local Government Committee
Topics:Cities & countiesTaxes
Where it is now
- Done: IntroducedFebruary 9, 2023
- Done: SubcommitteeFebruary 14, 2023
- Done: House committeeFebruary 21, 2023
- Done: Passes the HouseMarch 21, 202394–0
- Skipped: Senate committeeSkipped
- Done: Passes the SenateMarch 6, 202347–0
- Done: To the GovernorApril 3, 2023
- Done: Signed into lawApril 4, 2023
SF 445 became law → The same legislation passed as SF 445, so this version was set aside. Go to SF 445 What’s a funnel?
What’s in it
AI summary Large cities that use a 10-member county board to handle property tax protests could now use smaller groups of at least three people to hold hearings and look at evidence. These small groups would make recommendations, but the full board must still make the final decision on every protest. Any meetings held by these smaller groups must follow Iowa's open meetings laws.1
Read the official explanation
31, in part, governs the composition of local boards of review, which are required to hear property assessment protests. Under current law, if a city having a population of more than 125,000 abolishes its office of city assessor, the city may provide, by ordinance, for a city board of review or request the county conference board to appoint a 10-member county board of review. This bill specifies that for a 10-member county board of review, the chairperson of the board may authorize the board of review to convene subunits of the board of not less than three members for the purpose of conducting a hearing, receiving evidence, and making recommendations for the resolution of protests to be considered by the full board of review. A protest considered by a subunit of the board must subsequently be considered by the full board of review for final disposition.2(2), and the meeting shall be conducted in accordance with Iowa’s open meetings law. The bill takes effect upon enactment and applies to assessment protests for assessment years beginning on or after January 1, 2023.