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Iowa Property Assessment Appeal Board

Preparing for Your PAAB Hearing

PAAB considers your appeal at hearing or through written consideration. 

This information is to help you prepare for your PAAB hearing. Visit the Discovery, Exhibits & Witnesses page to learn about gathering evidence, preparing and submitting exhibits, and identifying witnesses. Refer to PAAB's administrative rules for more information. 

All information relating to your appeal, the appeal record, and the appeal hearing are subject to open meetings and public records law.

When will the hearing be? 

PAAB sets the date for most hearings. Hearings are conducted year-round. Due to the volume of appeals in 2023, your hearing date may not be set for several months after filing the appeal. PAAB anticipates the majority of appeal hearings for single-family residential cases can be held before May 2024. A typical PAAB hearing is scheduled for 90 minutes. 

Notice of Hearing

You will be sent a Notice of Hearing at least 30 days before the scheduled hearing date. PAAB also posts all hearings on its Hearing Calendar.


  • Efilers: If you filed your appeal using PAAB's electronic filing system (eFile), you consented to electronic service of filings. The system will send you email notifications of filings. The filed documents will not be attached to the email notification. To download and view the filed documents, you will need to log in to the eFiling system and access the appeal documentsDue the possibility of an email notification being overlooked, deleted, or caught in spam, PAAB suggests you periodically log in to the system to verify you haven't missed any filings. Failure to monitor filings will be detrimental to your appeal. If you have questions about an email notification or difficulty accessing a document, contact us.
  • Paper Filers: If you do not use eFile, PAAB will send the notice by mail.


If you, or your representative/attorney is unavailable on the scheduled hearing date, you may request a continuance by filling out a Motion for Continuance form. Continuances should be requested as soon as the need for continuance is known. Except for unanticipated emergencies, continuance requests should be filed at least 7 days prior to the hearing date. PAAB will consider the factors in its administrative rules in deciding whether to grant the continuance. 


If you decide you no longer want to proceed with your PAAB appeal, you may withdraw it using the Motion to Withdraw Appeal form.


If you and the opposing party reach an agreement about the assessment (a settlement), you may fill out the Settlement Agreement form.


You may participate in your PAAB hearing in person, by telephone, or by video/online. You selected how you want to participate when you filed your appeal.

If you want to change how you participate in your hearing, complete the Motion to Participate In Person, By Telephone, or By Video form and file it with PAAB.  

NOTICE: Unless granted a continuance, Iowa Code section 441.37A requires PAAB to dismiss an appeal if the appellant does not appear at the hearing. 

In Person

If you are participating in person, you should arrive at PAAB's office at least 15 minutes before to your scheduled hearing time. PAAB's office is at the Hoover State Office Building, 1305 E. Walnut, Des Moines, Iowa. Capitol complex parking information is available here. Use the west entrance and check-in at the reception desk on the 1st Floor when you arrive.


If you are participating by telephone, you must follow the instructions listed in the Notice of Hearing and/or below to connect to the conference call. PAAB will not call you.

  • Call 1-877-304-9269 at your scheduled hearing time.
  • Enter 804717# when prompted.


If you have selected to participate in the hearing by video/online, review the PAAB Video Hearings page before the hearing date. On the date and time of the hearing, join the Google Meet at Verify your camera and microphone are working, then click Join Now. If your computer/device does not have a microphone, you will also need to call 443-606-2010‬ and enter PIN: ‪287 996 573‬#. Wait for PAAB to let you into the Google Meet. 


You may represent yourself in a PAAB appeal or choose to have a representative or attorney appear on your behalf. An attorney must file an appearance. If the person you want to represent you is not an attorney you must file a Power of Attorney form.

The PAAB hearing is your opportunity to present all testimony and evidence you want PAAB to consider. Because your ability to submit information to PAAB after the hearing may be limited, you should plan to present all evidence at the hearing. 

A PAAB hearing is pseudo-formal; more formal than your board of review hearing but less formal than a court trial. The PAAB members preside at the hearing. If a PAAB member is unable to attend a hearing, they will review the evidence and testimony to participate in the decision. 

The formal rules of evidence that apply in court do not apply in a PAAB hearing. Witnesses testify under oath. PAAB hearings are open to the public and are recorded.

Format of PAAB Hearing

  1. Discussion of Exhibits & Witnesses: Before the hearing starts, PAAB will review the parties' exhibit and witness lists. The parties will be given an opportunity to object to exhibits and witnesses. 
  2. Opening Statements: The parties may give opening statements. An opening statement may include a general description of the property and a brief statement of the reason(s) the appellant believes the assessment is incorrect.
  3. Appellant/Taxpayer Presents Case: The appellant/taxpayer presents its case first by offering testimony, calling witnesses, and/or providing evidence that supports its position.
    • Cross Examination: The appellee then can question or cross-examine the appellant and/or its witnesses about their testimony and evidence. PAAB members also may ask questions.
  4. Appellee/Board of Review Presents Case: After the appellant has presented its testimony and evidence, the appellee/board of review may do the same.
    • Cross Examination: The appellant may question any of the appellee's witnesses about their testimony and evidence. PAAB members also may ask questions.
  5. Closing Statements: The parties may summarize their arguments in a closing statement.

Objections to Evidence

You may object to exhibits or to a question asked by another party. Objections might include irrelevance, immateriality, or unduly repetitious. In administrative proceedings, objections are noted in the record and will be either sustained (granted) or overruled (denied).

  • You should state your objection to a document/evidence at the time it is offered for admission, usually at the beginning of the hearing.
  • You should state your specific objection to a question immediately after it is asked.

Offering Evidence After a Hearing

This hearing will likely be the only hearing held before PAAB in your appeal. You should plan to present all evidence you want PAAB to consider at the hearing. You may ask that the record be kept open if you believe you have an exhibit that should have been provided at the hearing. 

Motion to Reopen Records: Before PAAB issues its final decision, you can file a motion to reopen the record. PAAB will consider the factors discussed in its administrative rules in determining whether to grant your motion. 

Generally, the party appealing the assessment bears the burden of proving the grounds for the appeal by a preponderance of the evidence. However, if the appealing party "offers competent evidence that the market value of the property is different than the market value determined by the assessor," then the burden of proof shifts to those seeking to uphold the assessment. Iowa Code § 441.21(3)(b)(2). 

Visit to the Protest and Appeal Grounds page for additional information about proving the grounds of an appeal. 

PAAB will send out a written decision on your appeal. If you are dissatisfied, you may appeal the decision to the district court. For information read how to seek judicial review from a PAAB decision.

Disclaimer: This is not a legal or technical document and is for general informational purposes. It does not cover all possible circumstances that may arise in an assessment appeal. For detailed legal or technical information you should contact an attorney.