Created in 2007 by the Iowa General Assembly, the Property Assessment Appeal Board (PAAB) is a state agency dedicated to establishing a consistent, fair, and equitable property assessment appeal process. PAAB is not affiliated with your local assessor's office or board of review.
PAAB conducts administrative contested case hearings to review any final action of a local board of review relating to protests of real property assessment, valuation, or application of an equalization order. PAAB does not independently value property or independently investigate assessment appeal claims. Where the facts of a case warrant, however, PAAB may modify a property assessment after considering the evidence provided by the parties to the appeal.