Information for Boards of Review

Notice of Appeal

The Notice of Appeal is sent to the board of review through PAAB's electronic filing system (eFile). 

• To receive eFile notifications, you must have an eFile account. Follow the instructions for Creating an Account. 

PAAB designed the eFile system so all assessors and most county attorneys are designated to receive the Notices. 

• If you aren't sure who will be receiving Notices for your jurisdiction, contact us.  

The Board of Review must file an answer within 30 days of receiving the Notice of Appeal.

•  You may request an extension if necessary. 
• The Answer should be completed by the board of review's representative, attorney, or designee. 

Answers can be auto-generated using eFile. Follow the instructions for eFiling an auto-generated Answer. 

• You need to mail a copy of the Answer to all parties not served by eFile. 

The Board of Review must file the following exhibits. 

• Exhibit A - The subject property's property record card and cost report. The property record card should show any changes after the the board of review's decision. The Vanguard cost report showing line-item values is 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. The petition should include all attachments, letters, or memos that detail the appellant’s claims. The Board of Review does not have to submit all evidence the appellant provided.

Identifying eFilers and Paper Filers

• Generally, if PAAB's docket number is greater than 10000 (i.e. 2024-100-10005R), the appellant-taxpayer is a Paper Filer and is not likely using eFile.
• Verify the party's filing status by checking 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.

How to Serve Documents

eFiler: The eFile system will serve notice of any filings on all participating parties. You do not need to mail documents.

Paper Filer: A party not using eFile must be served with any filings by mail or in-person delivery. 

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. 
2. Appellant did not timely file a protest with the Board of Review, but then appealed to PAAB. 
3. Appellant's appeal to PAAB was filed after the statutory deadline.

If the Board of Review wants PAAB to review the appeal for jurisdiction, it should file a motion to dismiss. Along with the motion, the Board of Review should file its Answer, the subject property's record card, the board of review petition, and the board of review decision, if applicable.

The appellant has an opportunity to respond to a motion to dismiss. Then PAAB will review the appeal to determine whether it should be dismissed for lack of jurisdiction. 

An appellant may raise new grounds on appeal to PAAB. 

• When deciding what grounds have been 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 the appellant’s claims. 

If the Board of Review wants the appellant's claims clarified, it should file a motion under Iowa Admin. Code R. 701-115.2(4)(a)(2). These motions 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.

If the assessor has changed, follow these instructions.

1. Notify PAAB. Email paab@iowa.gov with the new assessor's name and contact information. PAAB uses this information to update our records/database.
2. Modify eFile Information. PAAB's eFile system must be updated so the new assessor receives notifications.
   1. Log in to eFile using the User Name and Password for the previous assessor. Do not create a new account. If you don't have this information, contact PAAB.
   2. Once logged in, find and select the My Profile tab.
   3. Click on the Modify User Profile button on the bottom left corner.
   4. Edit the User Profile as needed to reflect the assessor change. Verify the correct email address is entered.
   5. When complete, click Submit.
   6. You may also change the password on the account by selecting Change Password. When complete, click Submit.