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Iowa Property Assessment Appeal Board

Statutory Law

The statutory code sections below generally apply to real property assessment in Iowa, protests before local boards of review, and/or appeals to PAAB. They are found in Iowa Code Title X - Financial Resources. Each appeal is unique, and other provisions of law may also apply.

Refer to the code sections for the year the appeal was filed.

Iowa Code 2023 (current)
421.1A    Property Assessment Appeal Board Enabling Statute
441.21    Actual, Assessed, and Taxable Value
441.35    Powers of the Board of Review
441.30    Informal Assessment Review Period
441.37    Protest of Assessment - Grounds
441.37A    Appeal of Protest to Property Assessment Appeal Board
441.37B    Appeal to District Court from Property Assessment Appeal Board
441.38    Appeal to District Court
441.39    Notice of Assessment Protests and Appeals to Taxing Districts
17A.19    Judicial Review

You may search all of the 2023 Iowa Code on the Iowa Legislature's website

Archived Code Links
Iowa Code 2022
Iowa Code 2021
Iowa Code 2020
Iowa Code 2019
Iowa Code 2018