After you receive the board of review decision, you have two choices:

  1. Appeal to PAAB.
  2. Appeal to district court, skipping PAAB. PAAB cannot assist with an appeal to district court. Read Iowa Code section 441.38 for more information. 

Things to know: 

  • There is no cost to file a PAAB appeal. Generally, all parties to the appeal are responsible for their own costs. 
  • You may represent yourself. If you choose, you may have a lawyer or authorize someone else to represent you.

Follow the steps below to file your PAAB appeal. 


When to File

The appeal filing deadline depends on when the board of review adjourned. 

  • You must make sure your appeal is timely filed. Don't wait until the last day. 
  • The appeal filing deadline is statutory and cannot be extended. Read Iowa Code section 441.37A for more information.

Regular Session Appeals

  • Board of Review adjourned on or before 5/31: You must file your appeal on or before June 20.  
  • Board of Review adjourned after 5/31: You must file your appeal within 20 calendar days of the board of review's adjournment date.

If June 20th or the 20th day after board of review adjournment falls on a Saturday, Sunday, or holiday, you must file the appeal on the next available business day.

Equalization Session Appeals

You must file your appeal within 20 calendar days of the board of review's adjournment date.


How to File

  • Electronic filing: You may file your appeal using PAAB's eFile system; read About eFile for more information. Follow the instructions for eFiling an appeal to correctly file your appeal. Failure to follow the instructions may result in your appeal not being submitted.
  • Paper filing: You may complete the Appeal from Board of Review Action form and mail it to PAAB. Follow the instructions on the form.
    • PAAB considers paper appeals filed when the form is:
      •  delivered in person; 
      • delivered to a courier service for immediate delivery; or
      • mailed by first-class mail with proof of mailing.

PAAB does not accept appeals by email or fax.  


What to File

  • Electronic Filing: The eFiled appeal.
  • Paper Filing: The Appeal from Board of Review Action form.
  • If you are filing an appeal for another person or are a tax representative for a business entity, a Power of Attorney form.
  • Other documents: You can send information/evidence to support your appeal now or wait until later. When you receive a Notice of Hearing/Notice of Written Consideration it will have deadlines for submitting exhibits. 

PAAB does not have any of the information you gave the local board of review. 

  • If you want PAAB to have information or evidence you gave to the local board of review, you must file it as an exhibit to PAAB. 
  • 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.