Iowa 2023-2024 Regular Session

Iowa House Bill HSB94

Introduced
1/25/23  
Introduced
1/25/23  

Caption

A bill for an act relating to certain deadlines relating to the informal review and protest of property assessments in counties declared to be a disaster area.(See HF 270.)

Impact

The main provisions of HSB94 extend the inquiry period for dissatisfied property owners from April 25 to May 25 if their county is declared a disaster area after March 1 but before May 20. Furthermore, the bill allows the local boards of review in such counties to remain in session until July 15, thereby extending the time frame for filing protests from June 5 to June 15. By enabling a longer review period and adjusting pertinent deadlines, the bill aims to support those impacted by disasters in resolving their property assessment concerns.

Summary

House Study Bill 94 (HSB94) is focused on modifying deadlines related to the informal review and protest processes for property assessments in counties that have been officially declared disaster areas. This bill aims to provide an extension of time for property owners or aggrieved taxpayers when they wish to contest their property assessments, particularly in situations where natural disasters have recently occurred. It likely addresses the logistical challenges faced by local governments and taxpayers in disaster-stricken areas, ensuring that they have adequate time to prepare their cases for review.

Contention

While HSB94 generally has a benevolent aim of aiding affected property owners, potential controversy may arise regarding the changes to deadlines. Some stakeholders may argue that the adjustments might cause delays in the property tax assessment process, affecting local government revenues, especially in already financially strained areas. Conversely, advocates may contend that the amendments are necessary for fairness and provide essential support to taxpayers who may be grappling with the aftermath of disasters.

Companion Bills

IA SSB1089

Related A bill for an act relating to certain deadlines relating to the informal review and protest of property assessments in counties declared to be a disaster area.(See SF 353.)

IA HF270

Replaced by A bill for 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. (Formerly HSB 94.) Effective date: 07/01/2023.

IA SF353

Replaced by A bill for 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.(Formerly SSB 1089.)

Similar Bills

No similar bills found.