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Iowa Property Assessment Appeal Board

Board of Review FAQs

The property owner did not submit evidence by the deadline to exchange exhibits, but brought new evidence to the hearing.  How does PAAB handle this situation?

If a property owner brings evidence to the hearing that has not previously been provided to the Board of Review pursuant to the PAAB rules, the Board of Review is first given an opportunity to review the evidence and, if desired, make an objection to its admission.  After hearing arguments on the admissibility of the new evidence, PAAB will make a ruling and either admit or exclude the evidence.

My jurisdiction is changing or has changed assessors.  What do I need to do?

If there has been a change in assessor, follow the instructions included in the PAAB Process When Assessors Change document. 

Do I need to complete a hearing scheduling and discovery plan?

If the property appealed is assessed at $3 million or more, the parties must file a hearing scheduling and discovery plan (Plan) within 60 days of filing the Notice of Appeal. In other cases, PAAB may specifically order the parties to complete a Plan. Failure to complete the Plan may ultimately result in dismissal of the appeal.

Who should initiate the completion of the hearing scheduling and discovery plan?

Either party can initiate the completion of the hearing scheduling and discovery plan.  Because failure to complete and file the Plan may result in dismissal of the appeal, it is ultimately the duty of the appellant to ensure it is completed and filed.  

How do I complete the hearing scheduling and discovery plan?

Use the Hearing Scheduling and Discovery Plan form.  Contact the opposing party or their representative.  Discuss any discovery issues you anticipate, including designation of experts and service of expert reports. Review PAAB's Hearing Calendar and find a date/time on which the parties and PAAB are available.  Complete the downloaded form and file it with PAAB.  PAAB will notify you if there is a problem with the selected hearing date.  If not, PAAB will put the hearing on its calendar and approve the HSDP. 

If you have a question to be added to this list, please Contact Us.