Appeal Information and Instructions 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.
- Notice of Appeal
- Docket List
- Board of Review Answer
- PAAB's Jurisdictional Review
- Can't find your appeals on eFile?
- How can I determine if the taxpayer is participating in eFile?
- Board of Review Exhibits
- Board of Review Hearing Participation
- Hearing Scheduling and Discovery Plans
- Discovery in PAAB Appeals
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.
Click below of a list of appeals filed in a particular year.
The Board of Review Answer should be completed by the board of review's 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.
Note: The board of review is NOT required to file the entirety of its record at any stage of the appeal. That means that any information provided to the board of review by the taxpayer or the assessor's office are not automatically forwarded to PAAB. If the parties want any information considered by the board of review to be included in the PAAB proceedings, the parties will need to submit the information as an exhibit to PAAB.
How to file the Answer?
Auto-generate by eFile: Using the instructions located here, the eFiling system will automatically generate the Answer document. You may then add other documents to your submission by uploading PDFs. You may need to mail a copy of the Answer (and any other documents filed) to the appellant, if the appellant is not served by eFile.
PAAB reviews the Answer for indications that the Board of Review protest or PAAB appeal was not timely filed. In doing so, PAAB errors on the side of retaining the appeal. If PAAB is convinced that it lacks jurisdiction to hear the appeal after reviewing the Answer and Certification and accompanying documents, PAAB will issue a dismissal on its own motion. If PAAB is not convinced, PAAB will retain it and the appeal will proceed as normal.
If the Board of Review believes PAAB should have dismissed an appeal for timeliness or believes the appeal should be dismissed for any other reason, the Board of Review must file a motion to dismiss.
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.
As a general rule of thumb, if the appeal docket number is greater than 10000 (ie. 2017-100-10005R), then the appellant-taxpayer filed their appeal by mail/in-person and is likely not participating in eFile.
To verify whether the taxpayer will receive notice when you eFile, 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.
The Service List will show who will and who will not receive notice of the eFiling. Any parties not served by eFiling will need to be served by traditional paper service.
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.
In certain cases, the Board may request the parties provide specific exhibits in hard copy for ease of use during the contested case hearing.
Required Board of Review Exhibits
PAAB requires the Board of Review to file specific exhibits as described below.
Exhibit A - the subject property’s property record card after implementation of the final decision of the board of review, including the cost report.
Exhibit B - the final decision of the local board of review
Exhibit C - the appellant’s petition to the local board of review.
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, 4th Floor, 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 the property appealed is classified commercial, industrial, or multiresidental and assessed at $2 million or more, the parties must file a hearing scheduling and discovery plan (Plan) within 60 days of filing the Notice of Appeal. In other cases, PAAB may specifically order the parties to complete a Plan. Failure to complete the Plan may ultimately result in dismissal of the appeal.
Either party can initiate the completion of the hearing scheduling and discovery plan. Because failure to complete and file the Plan may result in dismissal of the appeal, it is ultimately the duty of the appellant to ensure it is timely completed and filed.
To complete the Plan, download the form available here. Contact the opposing party or their representative. Discuss any discovery issues you anticipate, including designation of experts and service of expert reports. Confer with PAAB's hearing calendar at https://paab.iowa.gov/events and find a date/time on which the parties and PAAB are available. Complete the downloaded form and file it with PAAB. PAAB will notify you if there is a problem with the selected hearing date. If not, PAAB will put the hearing on its calendar and approve the Plan.
We've added a webpage to our site with information about discovery in PAAB appeals, which Assessors may find a useful reference.