Iowa 2023-2024 Regular Session

Iowa Senate Bill SF451

Introduced
2/28/23  
Refer
6/5/23  
Introduced
2/28/23  
Engrossed
2/26/24  
Refer
6/5/23  
Engrossed
2/26/24  
Enrolled
4/10/24  
Refer
2/26/24  
Enrolled
4/10/24  

Caption

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.

Companion Bills

IA SF169

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

Previously Filed As

IA SF2418

A bill for an act relating to drainage districts and levees, including district parcel records, and including effective date provisions. (Formerly SF 2349.) Effective date: 04/09/2026.

IA SF2429

A bill for an act relating to fluid milk products annual permits, and including effective date provisions. (Formerly SF 258, SSB 1044.) Effective date: 01/01/2027

IA SF639

A bill for an act creating a specialty business court, and including effective date provisions. (Formerly SF 570, SSB 1203.) Effective date: 09/01/2026

IA SF311

A bill for an act relating to city civil service employees and related procedures and including effective date provisions. (Formerly SSB 1010.) Effective date: 08/16/2025.

IA HF954

A bill for an act relating to the conduct of elections, and including effective date and retroactive applicability provisions. (Formerly HSB 281.) Effective date: 07/01/2025, 01/01/2026. Applicability date: 01/01/2024.

IA HF862

A bill for an act relating to the representation of boards of supervisors and county officials by outside counsel, and including effective date provisions. (Formerly HF 414.) Effective date: 05/19/2025.

IA HF2502

A bill for an act relating to paid parental leave for state employees, and including effective date provisions. (Formerly HSB 579.) Effective date: 04/30/2026.

IA HF933

A bill for an act relating to pediatric palliative care centers, and including effective date provisions. (Formerly HSB 267.) Effective date: 05/27/2025.

IA SF660

A bill for an act relating to sports wagering and tourism, making appropriations, and including effective date provisions. (Formerly SSB 1240.) Effective date: 06/11/2025, 07/01/2025.

IA HF470

A bill for an act relating to alcoholic beverages, including license authorizations, bond requirements, and fee determinations, and including effective date and applicability provisions. (Formerly HSB 79.) Effective date: 04/25/2025, 07/01/2025. Applicability date: 11/10/2025.

Similar Bills

No similar bills found.