Participating in Hearings & Written Considerations

How to Participate

When you filed your PAAB appeal you choose how you would like to participate in the PAAB process.

Read your Notice of Hearing or Notice of Written Consideration. It will state how you selected to participate in the hearing based on your appeal form. 

To change how you participate, use the Motion to Participate In Person, By Telephone, or By Video form and file it with PAAB.  

Required Dismissal: If an appellant does not appear at the hearing, and has not requested a continuance, PAAB is required to dismiss the appeal. Read Iowa Code section 441.37A for more information. 

In Person Hearings

• Arrive at PAAB's office at the Hoover State Office Building at least 15 minutes before to your scheduled hearing time. 
• Park in Visitor parking. Capitol complex parking information is available here.
• Enter through the west entrance, and check-in at the reception desk on the 1st Floor when you arrive.

Telephone Hearings

Follow the instructions listed in the Notice of Hearing and/or below to connect to the conference call. PAAB will not call you.

1. Call 443-606-2010 at your scheduled hearing time.
2. Enter 287 996 573 # when prompted.

Video/Online - Google Meet Hearings

PAAB uses Google Meet to for online videoconferences. 

• No downloads are required. It is not necessary to have a Google/Gmail account. Learn more about Google Meet.

If you aren't familiar with or comfortable using video conferencing, PAAB suggests you participate in person or by telephone. 

Representation

You may represent yourself in a PAAB appeal. Or you may have a representative or attorney appear on your behalf. An attorney must file an appearance. If the person you want to represent you is not an attorney you must file a Power of Attorney form.

PAAB Hearing Procedure

PAAB hearings are typically scheduled for 90 minutes and are open to the public. PAAB records the hearing to provide an accurate record. You may provide a court reporter at your own expense.

1. Discussion of Exhibits & Witnesses: Before the hearing starts, PAAB reviews the exhibit and witness lists with the parties. The parties have an opportunity to object to exhibits and witnesses. 
   • Offering Evidence: This hearing will likely be the only one with PAAB on your appeal. You should plan to present all evidence you want PAAB to consider at the hearing.
   • Objections to Evidence: You may object to exhibits or to a question asked by another party. Objections might include irrelevance, immateriality, or unduly repetitious. In administrative proceedings, objections are noted in the record and are either sustained (granted) or overruled (denied).
   • You should state your objection to a document/evidence at the time it is offered for admission. This is usually at the beginning of the hearing.
   • You should state your specific objection to a question immediately after it is asked.
2. Opening Statements: The parties may give opening statements. An opening statement can be a general description of the property appealed. It can also be used to preview evidence to be presented during the hearing and the parties' claims/arguments. 
3. Appellant/Taxpayer Presents Case: The appellant/taxpayer presents its case first. They may offer testimony, call witnesses, and/or provide evidence that supports their position.
   • Cross Examination: The appellee then can question or cross-examine the appellant and/or their witnesses. PAAB members also may ask questions.
4. Appellee/Board of Review Presents Case: After the appellant has presented their testimony and evidence, the appellee/board of review may do the same.
   • Cross Examination: The appellant may question any of the appellee's witnesses about their testimony and evidence. PAAB members also may ask questions.
5. Closing Statements: The parties may summarize their evidence and arguments in a closing statement. PAAB will close the record and take the appeal under advisement. 

Read After Your PAAB Hearing or Written Consideration to learn about next steps.

Written Considerations

PAAB will set a date for the written consideration. No hearing will take place, but PAAB will take the matter under advisement. It will then review the admitted written evidence the parties submitted and issue an order, typically within 45 to 90 days of the written consideration date. 

Public Participation

PAA Hearings are open to the public. Before attending a scheduled hearing, please contact PAAB to for more information.

If a hearing is scheduled via Google Meet, the public may join to view the proceedings. If you are a member of the public, email paab@iowa.gov to request the Google Meet information.