Official State of Iowa Website Here is how you know
Iowa Property Assessment Appeal Board

Common Questions

Am I required to supplement a discovery request?

If a party requested discovery from you and you later acquire evidence or information responsive to that request, you are required to supplement your discovery response. For example, Party A requests that Party B supply Party A with any and all appraisals in Party B's possession related to the subject property.  Party B responds that it does not have any appraisals in its possession at this time. Two months later, however, Party B obtains an appraisal for the subject property. Party B is required to supplement its prior response and inform Party A of the appraisal and, possibly, provide a copy.  

Am I required to use eFile?

Using in eFiling is currently optional, but we encourage you to consider the benefits of eFiling. 

Are hearings recorded?

PAAB hearings are digitally recorded to provide an accurate record. You may, at your own expense, provide a court reporter.

Can I change the grounds for my appeal?

You can add new grounds to your appeal, in addition to those raised before the board of review. When filing your appeal, please indicate all grounds on which you want your appeal to be considered. You may amend the appeal once as a matter of course within 20 days after it is filed to add or modify the grounds for appeal.  

Can I still file my appeal directly to District Court?

Yes. You may appeal the decision of the local Board of Review directly to District Court and forego the PAAB appeal process. The District Court review will be de novo.

Do I have to complete a Hearing Scheduling and Discovery Plan?

If the property appealed is assessed at $3 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.

Do I need a lawyer?

You are not required to have a lawyer. You may have a lawyer, you may represent yourself, or you may authorize someone else to represent you.

Do I still need to bring (or send) hard copies of exhibits to PAAB?

In most cases, a party that has eFiled their exhibits will not need to provide hard copies of the exhibits to PAAB.  PAAB may request that parties provide specific exhibits in hard copy for ease of reference during the PAAB hearing. 

Does discovery occur in all PAAB appeals?

While discovery procedures are available in all PAAB appeals, those discovery procedures are not necessarily used in every appeal.  Depending on the facts and issues involved, the parties may not need to use the formal discovery procedures and discovery may take place in a more informal manner.  

Does PAAB assume the valuation assessment appealed from is correct?

No. PAAB will review all evidence and make an independent decision on property value.  However, the party appealing the assessment generally has the burden of proof and must prove its claim by a preponderance of the evidence.  

How and where do I file?

For information on filing an appeal visit, read protesting and appealing your assessment.

How do I complete the hearing scheduling and discovery plan?

Download the Hearing Scheduling & Discovery Plan form. Contact the opposing party or their representative. Discuss any discovery issues you anticipate, including designating experts and serving expert reports. Review PAAB's hearing calendar and find a date/time when the parties and PAAB are available. Complete the 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 HSDP.  

How do I efile documents?

For information on how to efile documents, please review the eFile instructions. If you need additional assistance, please Contact Us

How do I file an appeal?

For information on filing an appeal, visit the Protesting and Appealing Your Assessment page.

How do I find out when and where my appeal will be heard?

PAAB will notify you at least 30 days in advance of a hearing. Any party participating in electronic filing will receive an email notification that the Notice of Hearing was filed. To view and download the Notice of Hearing, you need to log-in to the eFiling system and access the appeal documents. Failure to access and download the Notice of Hearing may be detrimental to your appeal. PAAB will send the Notice of Hearing by mail to any party not participating in electronic filing. PAAB also posts all hearings on its Hearing Calendar

How do I know if the opposing party is participating in eFile?

After an eFiled document is accepted and approved, a Notice of Electronic Filing will be produced.  The Notice of Electronic Filing indicates the parties served by eFile and the parties that require service through traditional means.  Any party requiring service through traditional means is not currently participating in the appeal via eFiling. 

eFile Notice of Electronic Filing (NEF) image

How do I mark exhibits in eFile?

For instructions on marking exhibits for eFiling, see Labeling Exhibits.

How do I request an eFiling account?

To request an eFiling account, go to and click on Request Account.  Before requesting an account, you must agree to the PAAB eFiling User Agreement.  Complete the information requested and click Submit.  Your request will be sent to PAAB for approval.  Most account requests will be approved in one business day or less.  For more information, please review the eFile Instructions

How do I serve my discovery requests?

Discovery requests may be served on the opposing party by mail or email (if the opposing party consents).  For ease of response, emailing the opposing party your discovery requests in a Word document is appreciated.  

How do the parties start discovery?

As a first step in the discovery process, a party may wish to request information from the opposing party through informal means, such as by letter, email, or phone call. If the parties are unable to informally proceed through discovery, then more formal discovery procedures may be utilized.