House File 270 - Enrolled
House File 270
AN ACT
RELATING TO CERTAIN DEADLINES RELATING TO THE INFORMAL REVIEW
AND PROTEST OF PROPERTY ASSESSMENTS IN COUNTIES DECLARED
TO BE A DISASTER AREA OR THAT ARE THE SUBJECT OF A DISASTER
EMERGENCY PROCLAMATION.
5 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 441.30, subsections 1 and 2, Code 2023,
2 are amended to read as follows:
3 1. Any property owner or aggrieved taxpayer who is
4 dissatisfied with the owner’s or taxpayer’s assessment may
5 contact the assessor by telephone or in writing by paper
6 or electronic medium on or after April 2, to and including
7 April 25, of the year of the assessment to inquire about the
8 specifics and accuracy of the assessment. Such an inquiry may
9 also include a request for an informal review of the assessment
10 by the assessor under one or more of the grounds for protest
 House File 270, p. 2
11 authorized under section 441.37. In any county that has been
12 declared to be a disaster area by proper federal authorities
13 or that is the subject of a state of disaster emergency
14 proclamation by the governor after March 1 and prior to May
15 20 of the year of assessment, the period for inquiries under
16 this subsection shall be extended to and include May 25 of such
17 year.
18 2. In response to an inquiry under subsection 1, if the
19 assessor, following an informal review, determines that the
20 assessment was incorrect under one or more of the grounds for
21 protest authorized under section 441.37, the assessor may, on
22 or before April 25, or on or before May 25 if the period of time
23 is extended under subsection 1, recommend that the property
24 owner or aggrieved taxpayer file a protest with the local board
25 of review and may file a recommendation with the local board
26 of review related to the informal review, or may enter into a
27 signed written agreement with the property owner or aggrieved
28 taxpayer authorizing the assessor to correct or modify the
29 assessment according to the agreement of the parties.
30 Sec. 2. Section 441.37, subsection 1, paragraph a,
31 subparagraph (1), unnumbered paragraph 1, Code 2023, is amended
32 to read as follows:
33 Any property owner or aggrieved taxpayer who is dissatisfied
34 with the owner’s or taxpayer’s assessment may file a protest
35 against such assessment with the board of review on or
1 after April 2, to and including April 30, of the year of the
2 assessment. In any county which has been declared to be a
3 disaster area by proper federal authorities or that is the
4 subject of a state of disaster emergency proclamation by the
5 governor after March 1 and prior to May 20 of said year of
6 assessment, the board of review shall be authorized to remain
7 in session until June July 15 and the time for filing a protest
8 shall be extended to and include the period from May 25 1
9 to June 5 of such year. The protest shall be in writing on
10 forms prescribed by the director of revenue and, except as
11 provided in subsection 3, signed by the one protesting or by
12 the protester’s duly authorized agent. The taxpayer may have
13 an oral hearing on the protest if the request for the oral
 House File 270, p. 3
14 hearing is made in writing at the time of filing the protest.
15 The protest must be confined to one or more of the following
16 grounds:
______________________________ ______________________________
PAT GRASSLEY AMY SINCLAIR
Speaker of the House President of the Senate
I hereby certify that this bill originated in the House and
is known as House File 270, Ninetieth General Assembly.
______________________________
MEGHAN NELSON
Chief Clerk of the House
Approved _______________, 2023 ______________________________
KIM REYNOLDS
Governor


Statutes affected:
Introduced: 441.30
Enrolled: 441.30