Bills › 90th General Assembly
Relating to protests considered by local boards of review and including applicability provisions
Topics:Cities & countiesTaxes
Where it is now
- Done: IntroducedFebruary 9, 2023
- Done: SubcommitteeFebruary 15, 2023
- Done: Senate committeeFebruary 22, 2023
- Skipped: Passes the SenateContinued as SF 445
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 445 → Its progress continues under the new number. Go to SF 445 What’s a funnel?
What’s in it
AI summary Large cities that do not have their own assessors can use a 10-member county board to handle property tax protests. Under this rule, the board leader can let small groups of at least three members hold hearings and look at evidence to make recommendations. These small groups must follow open meeting laws, and the full board must still review everything before making a final decision.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 applies to assessment protests for assessment years beginning on or after January 1, 2024.
Senate subcommittee
Named February 20, 2023. On February 22, 2023 it recommended amendment and passage. [].
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