Statutory Law

The following statutory provisions are generally applicable to real property assessment in Iowa and protests before the local boards of review and/or PAAB; they are found in Iowa Code Title X - Financial Resources. As each protest and appeal is unique, other provisions of law may also effect your appeal and should be reviewed as necessary.

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

Iowa Code 2021 (current)
421.1A      Property Assessment Appeal Board Enabling Statute
441.21      Actual, Assessed, and Taxable Value
441.35      Powers of the Board of Review
441.37      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 2021 Iowa Code on the Iowa Legislature's website. 

Archived Code Links
Iowa Code 2020
Iowa Code 2019
Iowa Code 2018
Iowa Code 2017