Iowa Senate Bill SSB1089

Iowa 2023-2024 Regular Session

• Introduced: 1/26/23
• Refer: 1/26/23

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 SF 353.)

Impact

The proposed bill modifies existing laws related to property assessments, which have implications for property owners who may dispute their assessments due to various circumstances, including natural disasters. Under the current law, the window for initiating an informal review is constrained between April 2 and April 25. SSB1089 extends this period to May 25 in situations involving disaster declarations, thus providing taxpayers additional time to address concerns over their property values. Furthermore, it modifies the timeline for the local board of review to remain in session and the time allowed for filing protests.

Summary

Senate Study Bill 1089 aims to modify certain deadlines associated with the informal review and protest of property assessments in counties that have been declared disaster areas. Specifically, it seeks to extend the period during which property owners can inquire about their assessments and file protests. This change is particularly relevant for counties that have faced disasters as recognized by federal authorities after March 1 but before May 20 of the assessment year, thereby reflecting a necessary adjustment in the administration of property taxes in the wake of disasters.

Contention

While the bill presents a straightforward administrative adjustment, points of contention may arise among local governments and taxpayer advocates regarding the implications of enhanced timelines. Proponents argue that extending the review and protest periods is essential for fairness and accessibility, especially when communities are recovering from disasters. On the other hand, there may be concerns about the administrative burdens placed on local review boards and potential delays in tax assessment processes, which could impact local revenue streams.