HSB 758: Relating to evidence and burdens of proof in property tax assessment protests and appeals and including retroactive applicability provisions

What it does

Under current law, for assessment years on or after January 1, 2018, the burden of proof shall be upon any complainant attacking a property valuation as excessive, inadequate, inequitable, or capricious. When the complainant offers competent evidence that the market value of the property is different than the market value determined by the assessor, the burden of proof thereafter shall be upon the officials or persons seeking to uphold such valuation to be assessed. This bill provides that, for assessment years beginning on or after January 1, 2026, when the complainant offers evidence that the market value of the property is different than the market value determined by the assessor, the burden of proof shall be upon the officials or persons seeking to uphold such valuation to be assessed.

House subcommittee · named February 25, 2026

• Rep. Craig P. Johnson (R) · craig.johnson@legis.iowa.gov
• Rep. Brooke Boden (R) · brooke.boden@legis.iowa.gov
• Rep. Monica Kurth (D) · monica.kurth@legis.iowa.gov

Lobbying · 4 for, 0 against

For: Americans For Prosperity; Fareway Stores, Inc.; Iowa Association of Realtors; Ownwell

In plain words

1. February 25, 2026Filed in the House and sent to the Ways and Means committee
2. February 25, 2026House subcommittee named: Johnson, C., Boden and Kurth
3. March 3, 2026Subcommittee recommended passing it