About Us

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.  

2020 Report of the Property Assessment Appeal Board

Board Members

There are three members of PAAB, appointed by the governor for staggered six-year terms and subject to confirmation by the Iowa Senate. Each member of PAAB shall be qualified by virtue of at least two years' experience in the area of government, corporate, or private practice relating to property appraisal and property tax administration. Two members of the board shall be certified real property appraisers and one member shall be an attorney. No more than two members may be from the same political party.

Liz Goodman
Liz Goodman was appointed and began serving in the Attorney position on PAAB in May 2019. The term for this position will run through April 30, 2025.

Karen Oberman
Karen Oberman began serving in the Real Estate Appraiser position on PAAB in June 2009. She is currently serving a second term, which runs through April 30, 2027.

Dennis Loll
Dennis Loll was appointed and began serving as one of the two Real Estate Appraisers on PAAB in February 2019. His term runs through April 30, 2023. 

Any communications with individual members of PAAB on material issues in contested cases pending before PAAB may constitute a prohibited ex parte communication. If you wish to comment on the record on a pending appeal, please do not contact individual PAAB members but instead submit your comments on the appeal through a filing.


Marcia Brown, Secretary/Paralegal
Jessica Braunschweig-Norris, General Counsel
Brad Hopkins, Assistant General Counsel

Email us at paab@iowa.gov