90th General Assembly · Funnel one-pager · Monday, November 9, 2026
SF 445: Relating to protests considered by local boards of review and including effective date and applicability provisions
Signed into law
What it does
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.
Sponsors
Local Government (companion To Hf 420 By Committee on Local Government) committee
Cost
No fiscal note
Lobbying · 6 for, 0 against
For: Hubbell Realty Company; Iowa State Association of Assessors; Iowa State Association of Counties; Iowa State Association of County Supervisors; Iowans for Tax Relief; Polk County - Board of Supervisors
In plain words
- February 28, 2023Filed in the Senate
- February 28, 2023Approved by the Senate committee
- March 6, 2023Passed the Senate, 47–0
- March 21, 2023Took the place of HF 420 on the House floor (the same legislation)
- March 21, 2023Passed the House, 94–0
- April 3, 2023Sent to the Governor
- April 4, 2023Signed into law
From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/SF445