Iowa Senate Bill SF169

Iowa 2023-2024 Regular Session

• Introduced: 1/30/23
• Refer: 1/30/23

Caption

A bill for an act relating to sessions of the local board of review and including effective date provisions.(See SF 451.)

Impact

The implementation of SF169 is likely to streamline the operations of the local board of review in handling property tax protests. With a defined period for sessions, it provides a more structured timetable that boards must follow, which could result in quicker resolutions to disputes regarding property assessments. This could ultimately lead to a more predictable environment for property owners, as well as assist local governments in maintaining timely records and resolutions.

Summary

Senate File 169 aims to amend the Iowa Code regarding the scheduling of sessions for the local board of review. The bill specifies that the board must convene from a date determined by the board itself, which must be between May 1 and May 7 each year. This change is intended to clarify the timeline during which property tax protests can be heard and resolved. The bill seeks to improve the efficiency of the review process and ensure that all necessary meetings can be held in a timely manner to address concerns raised by property owners.

Contention

While the proposed bill appears straightforward, it may face scrutiny regarding the implications for local governance. The ability for the board of review to set its own start date within the provided range could be seen as a consolidation of power, potentially limiting public oversight in the timing of sessions. Stakeholders may argue that a broader timeline would better serve the interests of taxpayers who may require more flexibility in the appeals process, particularly in years when filings are high or require additional deliberation.