Protesting and Appealing An Assessment

You may ask for informal review of your assessment by the local assessor between April 2 and April 25. Be aware that the time for filing a protest with the local board of review partially overlaps this time period. If you are not satisfied with the result of the informal review, you may file a protest to your local board of review.

You cannot file an appeal directly to PAAB from the informal review.

For more information see Iowa Code 441.30.

The first step in protesting your assessment is to file a protest to your local board of review. You cannot skip the board of review.


WHEN TO FILE

Between April 2 and April 30 for the assessment year you are protesting. If the property is located in a county that has been declared a federal disaster area, then you have until June 5 to file your protest.

WHAT TO FILE

Use the Petition to Local Board of Review form. 
Submit information you want the local board of review to consider along with the completed form.

Visit our Protest and Appeal Grounds page for more information about the grounds for protesting an assessment. 

WHERE AND HOW TO FILE

File the completed form with your local assessor's office by mail or deliver it in person. Some jurisdictions permit electronic filing.


For more information, please contact your local assessor's office and see Iowa Code 441.37.
You may also watch PAAB's April 2021 webinar

NOTICE: Board of review protests cannot be filed through PAAB's electronic filing system. 

After you receive the board of review decision, you may appeal to PAAB or to the district court. 

Below is how to file an appeal with PAAB. 


WHEN TO FILE

Appeals must be filed on or before the following dates, as applicable:

  1. If the board of review adjourned on or before May 31, you must file the appeal on or before June 20.  
  2. If the board of review adjourned after May 31, you must file the appeal within 20 calendar days of the board of review's adjournment date.  Bechtel v. Warren County Bd. of Tax Review, 455 N.W.2d 925 (Iowa 1990).  

If the 20th day falls on a Saturday, a Sunday, or a holiday, you must file the appeal on the next available business day.

Filing occurs on the date the appeal is:

  • delivered in-person to PAAB; 
  • delivered to a courier service for immediate delivery to PAAB; 
  • mailed to PAAB by first-class mail with proof of mailing; or 
  • filed to PAAB using PAAB's eFiling system. 

NOTICE: You are responsible for making sure your appeal is timely filed. Filing deadlines are statutory and cannot be extended or modified. To avoid issues with mailing or the electronic filing system, do not wait until the last day to file your appeal.  


HOW TO FILE

  1. Electronic filing:  Appeals can be filed through PAAB's electronic filing system. Follow the instructions for filing an appeal using PAAB's eFile system to make sure your appeal is correctly filed. Failure to follow the instructions may result in your appeal not being correctly submitted.

  2. Paper filing: Complete the Appeal from Board of Review Action form and mail it to PAAB. Follow the instructions on the form.

PAAB does not accept appeals filed by email or fax.  


WHAT TO FILE

You do not need to attach any other documents when you file your appeal. You may submit additional information to support your claims later.

  • NOTICE:  The local board of review is not required to give PAAB any evidence or information you submitted with your local board of review protest.
    • If you would like PAAB to consider any information/evidence you gave to the local board of review, you must file it as an exhibit to PAAB later. 
    • You are responsible for making sure copies of exhibits and any other documents you file with PAAB are served upon the local board of review or its legal representative. 

Equalization orders are issued by the Iowa Department of Revenue in reassessment, or odd-numbered, years. You may review information about the Equalization process, review the Iowa Property Tax Overview, and/or review Iowa Code 441.49.

Taxpayers receive notice of equalization orders on or before October 8. Notice is printed in a local newspaper. If there is an increase in value, taxpayers area also sent notice in the mail. The local board of review holds a special session from October 10 to November 15 to hear equalization protests.

To protest an equalization order, you must file a Petition to Local Board of Review - Equalization Session form with the local board of review. The form must be filed between October 9 and 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.

You may 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.

If you disagree with PAAB's decision you have two options: request reconsideration or file for judicial review.


Reconsideration of PAAB's Order

You may ask PAAB to reconsider it's final order by filing an application for rehearing or reconsideration.
A party may still seek judicial review in district court of PAAB's order after it issues a decision on the application for rehearing or reconsideration.

WHAT TO FILE

File an application to PAAB that details the specific errors you believe are in the order or the reasons you are seeking rehearing. You may use PAAB's Generic Motion Template to file for reconsideration.

WHEN TO FILE

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

For more information see Iowa Administrative Code Rule 701-115.9.


Filing for Judicial Review in District Court

Below is information about seeking judicial review of PAAB's order in district court. The district court will review PAAB's decision for correction of errors at law.
 

This is not a legal or technical document and is issued for general informational purposes only. For detailed legal or technical information you should contact an attorney.

HOW TO FILE FOR JUDICIAL REVIEW

Your appeal is a petition for judicial review of final agency action under Iowa Code section 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

Your appeal must be filed in the district court where the property is located.

Fore more information see Iowa Code 441.37A(1) & (3)(b); 441.37B; and 17A.19 available under Statutory Law.