The Iowa Department of Revenue issues equalization orders in reassessment, or odd-numbered, years. You may read information about Equalization , the Iowa Property Tax Overview, and Iowa Code section 441.49 to further understand this process.
About Equalization
Equalization does not happen in every jurisdiction. If an equalization order affects your property, notice will be given on or before October 8.
- Notice is printed in a local newspaper.
- If there is an increase in value, you are 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.
How to Protest
- 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.
Next Steps
If you are dissatisfied with the board of review's decision, you may appeal to PAAB.
- Appeals must be filed within 20 days of the date of the board of review's decision.
- To appeal, read How Do I Appeal to PAAB.