Relating to protests of assessments for commercial and industrial property filed with the local board of review and including applicability provisions

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Where it is now

Done: IntroducedJanuary 9, 2023
Done: SubcommitteeJanuary 11, 2023
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 2024 session adjourned on April 19, 2024, 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 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.

Read the full explanation

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, 2024.

Full bill text¹

Senate subcommittee

Named January 11, 2023. 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

Amends§441.26 §441.37 §441.49

How the Code works²

Lobbying

2 for · 0 against · 24 undecided · Who →

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Tried before

SF 162Cleared committee89th GA

90th General Assembly

SF 13Cleared committee

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.

SF 162 Relating to protests of assessments for commercial and industrial property filed with the …
89th General Assembly · In committee · same title
Cleared committee

Matched by wording or an identical title.