A bill for an act relating to sessions of the local board of review and including effective date provisions. (Formerly SF 169.) Effective date: 04/10/2024.
Impact
This legislation is expected to streamline the operations of local boards of review, ensuring that they have adequate time to address property assessment protests while also providing local governments with a clear structure for their procedures. The specified effective date of April 10, 2024, indicates that these changes will apply in the upcoming assessment cycle, potentially impacting how residents and property owners interact with their local assessment processes.
Summary
Senate File 451 aims to modify the operational framework for local boards of review in the state of Iowa. The bill specifically adjusts the timeline during which these boards are required to meet and process protests related to property assessments. Under the provisions of the bill, boards would be in session from a date determined by each board, occurring between May 1 and May 7, and they would have until May 31 to act on all protests filed. Additionally, the bill allows for extensions to special sessions if necessary, with a maximum extension period until July 15 approved by the director of revenue.
Sentiment
Overall, the sentiment regarding SF451 appears to be positive among legislative proponents, who argue that it improves the efficiency of local government operations. The unanimous support in the Senate Local Government Report, which passed the bill with 11 yeas and 0 nays, highlights a consensus on its necessity. However, potential concerns might arise from some community members about whether the compressed timeline allows sufficient opportunity for public input and the fair handling of protests.
Contention
While there is broad support for the bill, notable contention could center around the adequacy of the timeline for handling protests. As the date for completion of reviews is set earlier in the year, stakeholders may argue about the impact on property owners' ability to appeal assessments. Critics may voice concerns about whether this bill serves the best interests of residents who rely on the protest system to address their concerns with property valuation.
A bill for an act relating to protests considered by local boards of review and including effective date and applicability provisions. (Formerly SF 278.) Effective date: 04/04/2023. Applicability date: 01/01/2023.
A bill for an act relating to protests considered by local boards of review and including effective date and applicability provisions.(Formerly HF 245.)
A bill for an act relating to protests of assessments for commercial and industrial property filed with the local board of review and including applicability provisions.
A bill for an act relating to publication requirements for official publications, and including effective date provisions. (Formerly SSB 3107.) Effective date: 04/10/2024, 07/01/2024, 07/01/2025.
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.
A bill for an act relating to the assessment and taxation of certain sanitary sewage and storm water drainage property and including effective date and retroactive applicability provisions. (Formerly HSB 64.) Effective date: 05/01/2024. Applicability date: 01/01/2024.
A bill for an act providing for business organizations, including limited liability companies, providing penalties, and including effective date provisions. (Formerly HSB 207.) Effective date: 01/01/2024.
A bill for an act relating to the regulation of certain tobacco products, providing penalties, and including effective date provisions. (Formerly SSB 1128.) Effective date: 01/01/2025.
A bill for an act relating to consumer data protection, providing civil penalties, and including effective date provisions. (Formerly SSB 1071.) Effective date: 01/01/2025.