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Iowa Property Assessment Appeal Board

eFile Document Type Guide

This guide is intended to assist you in selecting the correct Document Type when making filings using PAAB’s eFile system. Please be advised that if you do not use the correct Document Type, your filing may be rejected by PAAB and you will be asked to resubmit using the correct Document Type. 

Only to be used by assessors or attorneys representing the board of review to file the board of review answer and certification as required by PAAB's rules. Note the eFiling system allows for specific documents within the certification to be individually identified and filed. 

To be used to file any documents, evidence, or information upon which the Board of Review intends to rely in this appeal. The Board of Review is to identify its exhibits with consecutive letters (A, B, C, etc.). Please identify your exhibit in the Additional Text box and label your exhibits.  

To be used to file pre- or post-hearing briefs or proposed findings of fact and conclusions of law.

Filed by a party to designate their expert as required by the Hearing Scheduling and Discovery Plan.  

To be used to file the Exhibit and Witness List prior to your hearing before PAAB.  Use the fillable PDF Exhibit and Witness List form.

To be used to file the Hearing Scheduling and Discovery Plan, as required by PAAB’s rules or an order from PAAB.  Use the Hearing Scheduling and Discovery Plan form

To be used to file a Motion to PAAB. Please specify the type of motion in the Additional Text box. 

Note: the eFile system contains other, more specific motion document types. Please use the more specific document type when available. 

To be filed if you wish to no longer move forward with your appeal. Use the Motion to Withdraw Appeal form.

To be filed by an attorney/representative to designate his/her representation of a party to the appeal. Depending on your user account, you may either file a NOTICE OF APPEARANCE (WITH DOCUMENT) or a NOTICE OF APPEARANCE (WITHOUT A DOCUMENT).  The NOTICE OF APPEARANCE (WITHOUT A DOCUMENT) should only be used if you have already notified PAAB and the opposing party of your representation in a previous filing.  The NOTICE OF APPEARANCE (WITHOUT A DOCUMENT) filing’s purpose is to electronically associate your eFiling user account with your client’s appeal.  The NOTICE OF APPEARANCE (WITH DOCUMENT) should be used in most circumstances. 

To be filed by a self-represented person to designate his/her association with the appeal. The Notice of Association's purpose is to electronically associate your eFile user account with your appeal. 

To be filed whenever discovery is sent to the opposing party.  You need not file the actual discovery requests; thus notice is sufficient. 

To be used when the document to be filed does not fit within any other category. This should be used sparingly and as a last resort. PAAB may reject your filing if the clerk determines it should have been filed using another, more appropriate document type. 

To be used to file a Power of Attorney or Letter of Authorization indicating your legal authority to represent a third-party. You may use the Power of Attorney form.

To be filed to request PAAB issue a subpoena for documents or the testimony of an individual.  PAAB prefers requests for subpoena not be filed though the eFile system. Subpoena requests should be sent to paab@iowa.gov using the Request for Subpoena of Documents or Request for Subpoena of Witness forms.  

To be filed when you wish to modify how you will appear at the hearing. If you wish to modify how you participate in the PAAB hearing, complete the Motion to Participate In Person, by Telephone or by Video form to indicate whether you'd like to now participate in the hearing by telephone or in person.  

To be used to file settlement paperwork with PAAB. Use the fillable Settlement of Appeal form.

To be used to file any documents, evidence, or information upon which the Taxpayer intends to rely in this appeal. The Taxpayer is to identify its exhibits with consecutive numbers (1, 2, 3, etc.). Please identify your exhibit in the Additional Text box and label your exhibits.