After the Hearing or Written Consideration

On this page...

Back to top

PAAB's Order and Final Agency Action

When will I receive my order?

  • PAAB sends a written decision approximately 45 to 60 days after the hearing or written consideration.

How will I receive my order?

  • eFilers: If you eFiled (electronically filed), you will receive a Notice of Electronic Filing email telling you the decision was filed. You need to log in to eFile and access the appeal documents to read the decision. 
  • Paper Filers: PAAB will send you a copy of its decision by mail.

What happens to my taxes if I win?

  • In Iowa, taxes are paid 18-months in arrears. This means taxes for the January 1, 2023, assessment are paid in September 2024 and March 2025.
  • If your appeal is decided before taxes have been paid, they will be adjusted accordingly.
  • If taxes have been paid, you have the option for a refund or a credit on future payments.
Back to top

Motion to Reopen the Record

After your PAAB hearing or written consideration, PAAB will close the record and take the appeal under advisement. Before PAAB issues its final decision, you can file a motion to reopen the record. Use the Generic Motion Template. PAAB will consider the factors in its administrative rules when ruling on your motion.  β€‹β€‹β€‹β€‹β€‹β€‹

If you disagree with PAAB's decision you have two options: 

  1. Request reconsideration. 

    OR

  2. File for judicial review in district court.

You may skip asking PAAB to reconsider its order and appeal directly to district court.

Reconsideration of PAAB's Order

You may ask PAAB to reconsider it's final order by filing an application for rehearing or reconsideration.

  • Even if you ask for reconsideration, you may still appeal to district court.

    What to File

    • An application to PAAB that details the specific errors you believe are in the order, or the reasons you're asking for rehearing. You may use the Generic Motion Template to file for reconsideration.

    When to File

    • The application must be filed within 20 days after PAAB's decision was issued.

Read PAAB Administrative Code Rule 701-115.9 for more information.

Judicial Review in District Court

You may file for judicial review of PAAB's order in district court. For detailed legal information you should contact an attorney.

  • The district court will review PAAB's decision for correction of errors at law.

    How to File

    • Your appeal is a petition for judicial review of final agency action under Iowa Code 17A.19. 
    • The petition should list PAAB as respondent. 
    • It must be served on PAAB within 10 days of filing in court. It must also be served on the opposing party to the PAAB appeal.

    When to File

    • Within thirty (30) days of when PAAB's decision was issued.

    Where to File

    • In the district court where the property is located.

Read Iowa Code sections 441.37A(1) & (3)(b); 441.37B; and 17A.19 for more information. 

  • This website does not provide legal advice.
Back to top