Bills › 90th General Assembly
Relating to protests considered by local boards of review and including effective date and applicability provisions
Sponsored by the Senate Local Government (companion To Hf 420 By Committee on Local Government) Committee
Topics:Cities & countiesTaxes
Where it is now
- Done: IntroducedFebruary 9, 2023
- Done: SubcommitteeFebruary 15, 2023
- Done: Senate committeeFebruary 22, 2023
- Done: Passes the SenateMarch 6, 202347–0
- Done: House committeeMarch 9, 2023
- Done: Passes the HouseMarch 21, 202394–0
- Done: To the GovernorApril 3, 2023
- Done: Signed into lawApril 4, 2023
Signed into law What’s a funnel?
What’s in it
AI summary Large cities that do not have their own assessors can now use smaller groups of people to help handle property tax protests. These small groups of at least three members can hold hearings and look at evidence to make recommendations to the full board. Any meetings held by these smaller groups must follow Iowa's open meetings laws, and the full board must still make the final decision on every protest.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.