Appealing an Equalization Order

Equalization orders are issued by the Iowa Department of Revenue in reassessment, or odd-numbered, years.
Information about the Equalization process is available here, review the Iowa Property Tax Overview, and/or review Iowa section Code 441.49.

Taxpayers are given notice of equalization orders on or before October 8 through publication of notice in local newspaper and by written notice if there is a valuation increase. The local board of review shall reconvene in special session from October 10 to November 15 to hear equalization protests. For a protest to be considered by the board of review, it must be filed from October 9 to October 31.

The board of review may adjust all or part of the percentage increase that resulted from the equalization order but the reduction cannot be greater than the value added to the assessment by the equalization order.

If you are dissatisfied with the local board of review's decision, you may then appeal to PAAB within 20 days of the date of the board of review's decision.  Appeals may be filed by completing the Appeal from Board of Review Action form or through PAAB's eFile system.

Printed from the website on February 20, 2018 at 7:07am.