2016 Appeal Information for Boards of Review

This page is meant to serve as a general reference guide for boards of review, assessors, and their attorneys related to 2016 appeals filed with PAAB.  This page will be updated periodically with new information.  If you have any questions not answered here, please contact PAAB.

Docket List

Click here for a list of 2016 appeals filed with PAAB.  

Board of Review Answer and Certification

The Board of Review Answer and Certification should be completed by the board of review's attorney or their designee.  Unless a request for an extension is made, it should be filed with PAAB within 21 days of receiving the Notice of Appeal. 

Along with the Board of Review Answer and Certification, the board of review must file the following: 

  • the Appellant’s Board of Review protest;

  • the final decision of the Board of Review;

  • and the notice of assessment, if any.

Note:  Unlike prior years, PAAB is not requiring the board of review to file the entirety of its record at any stage of the appeal.  That means that any information provided to the board of review by the taxpayer or the assessor's office are not automatically forwarded to PAAB.  If the parties want any information considered by the board of review to be included in the PAAB proceedings, the parties will need to submit the information as an exhibit to PAAB. 

Note:  This certification change does not apply to appeals filed prior to 2016.  Those appeals still operate under the old rules. 

Notice of Appearance by Board of Review Attorneys

If the Board of Review's Answer and Certification is completed and filed by the attorney that will represent the Board of Review, then the Answer and Certification can also serve as the attorney's Appearance.

If the Board of Review's Answer and Certification is completed and filed by someone other than the attorney that will represent the Board of Review, then the attorney will need to separately file a Notice of Appearance.  Until such time as the Notice of Appearance is filed, all PAAB and taxpayer questions related to the appeal will be directed to whomever filed the Answer and Certification. 

Property Record Card/Cost Report

PAAB now requires the board of review to file the subject's property record card/cost report as Exhibit A.  That may be filed along with the Answer and Certification or along with the board of review's other exhibits. 

Can't find your 2016 appeals on eFile?

In order to ensure all of your 2016 appeals are showing on eFile, from the Home screen click Existing Appeals.  On the My Cases page, click Update Case List.

 

How can I determine if the taxpayer is participating in eFile?

As a general rule of thumb, if the appeal docket number is greater than 200 (ie. 2016-100-00205R), then the appellant-taxpayer filed their appeal by mail/in-person and is likely not participating in eFile.  

To verify whether the taxpayer will receive notice when you eFile, you should check the Service List.  To access the Service List, from the Home screen click Existing Appeals.  On the My Cases page, either 1) enter the Docket Number and click Service List, or 2) find the appeal in your My Cases list and click Service List

The Service List will show who will and who will not receive notice of the eFiling.  Any parties not served by eFiling will need to be served by traditional paper service. 

Board of Review Exhibits

Changes to PAAB's rules no longer require the submission of three hard copies of exhibits to PAAB.  In certain cases, the Board may request the parties provide specific exhibits in hard copy for ease of use during the contested case hearing. 

All exhibits may be filed through the eFile system.  eFiling the exhibits will also effectuate service on the taxpayer if they are participating in eFile.  Exhibits should marked with the appropriate exhibit letter in the upper left hand corner. 

Board of Review Hearing Participation

Unless notified otherwise, PAAB will expect the Board of Review to participate in the hearing as indicated on the Answer and Certification.  If appearing in-person, the Board of Review should plan to arrive 15 minutes prior to the scheduled hearing time at PAAB's office - Hoover State Office Building, 4th Floor, 1305 E. Walnut, Des Moines, Iowa.  If appearing by telephone, at the date/time of the hearing call 1-866-685-1580 and enter 0009990988# when prompted.  

Appeals

Appeals may be filed with PAAB using the Board's electronic filing system (eFile).  Alternatively, appeals can be filed by completing the Appeal from Board of Review Action form and either mailing or hand-delivering the form to PAAB.  PAAB prefers, but does not require, that appeals by filed using eFile for efficiency, cost, and environmental reasons. 

Notice of Appeal

PAAB's Notice of Appeal will be sent to the board of review through PAAB's electronic filing system (eFile).  To receive the notifications produced by eFile, you must have an eFile account.  To create an eFile account, follow the instructions for Creating an Account

Note:  PAAB has designed the eFile system so that all assessors and most county attorneys are designated to receive the Notices.  If you are unsure of who will be receiving Notices for your jurisdiction, contact PAAB.  

Update:  On June 24, PAAB sent out Notices for all appeals filed by mail/in-person that had been received prior to June 24.  The Appeal forms themselves include a date stamp showing the actual date the appeal was filed.  

Printed from the website on February 20, 2018 at 7:08am.