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Iowa Appeal Deadlines Moved Up

by Morgan Thomas, Chicago, March 2016

 

Iowa property owners should be aware of new appeal deadlines in effect this year. The earlier appeal deadlines are mandated by a new law passed last summer.

 

Revaluation Appeals

 

Whenever real property is reassessed, notices will be issued April 1. With the passage of HF 616, taxpayers may request an informal review with the assessor between April 2 and April 25. Previously, they had until May 4 to work with the assessor. The assessor now has authority to correct or modify the assessment rolls during this time if there is a written agreement with the property owner.

 

The previous deadline to file a protest with the board of review during a reassessment year was May 5. That deadline has moved up to April 30. 2016 is a non-reassessment year in Iowa. The next reassessment will be in 2017.

 

Equalization Appeals

 

HF 616 also amends the notification process and board of review timing for changes in assessment from statewide equalization which occurs every two years.

 

Notices must be published in the newspaper informing the public that the assessments of specific classes of property are increasing due to the equalization order. In addition, the county auditor must mail a letter before October 8 to each property owner whose assessment has been increased by the equalization order.

 

If owners are not satisfied that their assessment is correct, they may file a protest between October 9 and October 31. The local board of review must reconvene to consider equalization appeals beginning October 10 to November 15.

 

Important 2016 Dates

April 1

Value Notices Issued

April 25

Deadline for Assessor Appeals

April 30

Deadline for Board of Review Appeals