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 appeals filed with PAAB.  This page will be updated periodically with new information.  If you have any questions not answered here, please contact PAAB.

Please update the adjournment date for your local board of review using this webform.

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. 

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.  

Docket List:
Check the docket list to see appeals that have been filed. 

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


Docket List:
Check the docket list to see appeals that have been filed. 

The Board of Review Answer should be completed by the board of review's representative, attorney, or their designee.  Unless a request for an extension is made, it should be filed with PAAB within 30 days of receiving the Notice of Appeal. 

Answers can be automatically generated through the eFiling system following the instructions for filing an Answer through eFile. The Board of Review will need to mail a copy of the Answer to all parties not served by eFile. 

The following are the most common jurisdictional issues that come before PAAB. 

  1. Appellant did not file a protest with the Board of Review, but filed an appeal with PAAB. 
    • If the Board of Review wants to ask PAAB to dismiss the appeal, it should file its Answer and a Motion to Dismiss explaining no board of review protest was made. 
  2. Appellant did not timely file a protest with the Board of Review, but then appealed to PAAB. 
    • If the Board of Review wants PAAB to review the appeal for dismissal, the Board of Review should file its Answer along with the subject property's property record card, the board of review petition, and the board of review decision. 
  3. Appellant's appeal to PAAB was filed after the statutory deadline.
    • If the Board of Review wants PAAB to review the appeal for dismissal, the Board of Review should file its Answer along with the subject property's property record card, the board of review petition, and the board of review decision. 

Upon filing of the foregoing, PAAB will give an opportunity for the appellant to respond and then will review the appeal to determine whether it should be dismissed for lack of jurisdiction. 

As a general rule of thumb, if the appeal docket number is greater than 10000 (i.e. 2021-100-10005R), then the appellant-taxpayer filed their appeal by mail/in-person and is most likely not participating in eFile.

A party not participating in eFile must be served with documents by mail or in-person delivery. If you are unsure whether a person is served by the eFiling system, 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.

eFile service list image 1

eFile service list image 2

Deadline for Filing Exhibits

Unless the appeal is subject to a Hearing Scheduling and Discovery Plan, or PAAB orders otherwise, the parties must serve exhibits at least 21 calendar days prior to the PAAB hearing. Iowa Admin. Code R. 701-126.7(3)(d). Exhibits served after this deadline are subject to objection and may not be admitted. Rebuttal exhibits are not subject to the 21-day deadline. 

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. 

Required Board of Review Exhibits

PAAB requires the Board of Review to label and file the following specific exhibits, as described below. R. 701-126.7(3)(d).

  • Exhibit A - the subject property’s property record card after implementation of the final decision of the board of review, including the cost report. The Vanguard cost report showing line-item values will be sufficient, where applicable.
  • Exhibit B - the final decision of the local board of review.
  • Exhibit C - the appellant’s petition to the local board of review. This shall include all attachments, letters, or memos that further detail the appellant’s claims, but the Board of Review does not need to submit all evidence provided to it by the appellant.

Iowa Code section 441.37A(1)(b) permits an appellant to raise new grounds under section 441.37 to PAAB. In determining the grounds raised on appeal, PAAB will consider the selections made on the appeal form as well as the substance of the appellant’s statement. If necessary, reference may be made to appellant’s board of review petition, including its attachments, to clarify appellant’s claims.

If the Board of Review desires clarification as to the claims being made by an appellant, it should file a motion under Iowa Admin. Code R. 701-126.2(4)(a)(2) requesting PAAB order the appellant to clarify the grounds upon which relief is sought. Motions under this rule should be filed as soon as possible, preferably before a hearing is scheduled. If a Notice of Hearing has been issued, Board of Review needs to file this motion as soon as possible so the parties have sufficient opportunity to prepare for a hearing on the claims and to avoid the need for a continuance.

Unless notified otherwise, PAAB will expect the Board of Review to participate in the hearing as indicated on the Answer.  

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, Rm 1 North, 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.  

If wishing to participate by video, please review the information about PAAB Video Hearings and submit the request form.