Iowa § 441.30 Informal assessment review period — recommendation

Iowa Statutes

§ 441.30 — Informal assessment review period — recommendation

Iowa § 441.30

Title XFINANCIAL RESOURCES

Ch. 441ASSESSMENT AND VALUATION OF PROPERTY

This text of Iowa § 441.30 (Informal assessment review period — recommendation) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 441.30 (2026).

Text

1.Any property owner or aggrieved taxpayer who is dissatisfied with the owner’s or taxpayer’s assessment may contact the assessor by telephone or in writing by paper or electronic medium on or after April 2, to and including April 25, of the year of the assessment to inquire about the specifics and accuracy of the assessment. Such an inquiry may also include a request for an informal review of the assessment by the assessor under one or more of the grounds for protest authorized under section 441.37. In any county that has been declared to be a disaster area by proper federal authorities or that is the subject of a state of disaster emergency proclamation by the governor after March 1 and prior to May 20 of the year of assessment, the period for inquiries under this subsection shall be ex

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1. Any property owner or aggrieved taxpayer who is dissatisfied with the owner’s or
taxpayer’s assessment may contact the assessor by telephone or in writing by paper or
electronic medium on or after April 2, to and including April 25, of the year of the assessment
to inquire about the specifics and accuracy of the assessment. Such an inquiry may also
include a request for an informal review of the assessment by the assessor under one or
more of the grounds for protest authorized under section 441.37. In any county that has
been declared to be a disaster area by proper federal authorities or that is the subject of a
state of disaster emergency proclamation by the governor after March 1 and prior to May 20
of the year of assessment, the period for inquiries under this subsection shall be extended
to and include May 25 of such year.
2. In response to an inquiry under subsection 1, if the assessor, following an informal
review, determines that the assessment was incorrect under one or more of the grounds for
protest authorized under section 441.37, the assessor may, on or before April 25, or on or
before May 25 if the period of time is extended under subsection 1, recommend that the
propertyowneroraggrievedtaxpayerfileaprotestwiththelocalboardofreviewandmayfile
a recommendation with the local board of review related to the informal review, or may enter
into a signed written agreement with the property owner or aggrieved taxpayer authorizing
the assessor to correct or modify the assessment according to the agreement of the parties.
3. A recommendation filed with the local board of review by the assessor pursuant to
subsection 2 shall be utilized by the local board of review in the evaluation of all evidence
properly before the local board of review.
4. This section, including any action taken by the assessor under this section, shall not be
construed to limit a property owner or taxpayer’s ability to file a protest with the local board
of review under section 441.37.