Protest and Appeal Grounds
The description of the assessment protest and appeal grounds on this website is for general informational purposes and is not a comprehensive summation of Iowa assessment law. This information should be not construed as legal advice.
You may appeal new grounds to PAAB, in addition to those set out in the protest to the local board of review. § 441.37A.
The following grounds are available to protest under Iowa Code § 441.37.
The assessment is not equitable as compared with assessments of other like property in the taxing district. § 441.37(1)(a)(1).
Two ways to prove:
- The subject property is assessed at higher proportion of its value than comparable properties.
Maxwell v. Shivers, 133 N.W.2d 709 (Iowa 1965).
- Need evidence of the subject and comparables’ market values and assessments
- The Assessor has not uniformly applied an assessing method to like property.
Eagle Food Cntrs. v. Bd. of Review of Davenport, 497 N.W.2d 860 (Iowa 1993).
- More than one comparable is required to show inequity. Maxwell, 133 N.W.2d at 712.
- The subject property and comparable properties must be located in same assessing jurisdiction.
Maytag Co. v. Partridge, 210 N.W.2d 584 (Iowa 1973).
The property is assessed for more than the value authorized by law. § 441.37(1)(a)(2).
- The assessment is excessive and the property’s correct value.
Soifer v. Floyd Cnty. Bd. of Review, 759 N.W.2d 775 (Iowa 2009).
- Should consider sales prices of the subject property and/or comparables. § 441.21(1, 2).
- Relevant evidence might include: Appraisal, sales listings, realtor analysis, recent comparable sales, pictures or inspection reports showing property deficiencies, or other evidence showing the property's assessment exceeds the value permitted under Iowa Code section 441.21 or other provisions of law.
The property is not assessable, is exempt from taxes, or is misclassified. § 441.37(1)(a)(3).
Must prove the property is:
- not assessable under Iowa law, or
- misclassified under the Iowa Department of Revenue classification rules
(see Iowa Admin. Code Rule 701-71.1) or other applicable law, or
- exempt under Iowa law.
There is an error in the assessment and indicate the alleged error. § 441.37(1)(a)(4).
Errors in the assessment are typically erroneous mathematical computations or errors in listing the property. This can also include underassessment of the property. Iowa Admin. Code R. 701-71.20(4).
Must provide evidence demonstrating the error. In some cases errors can be corrected by asking the Assessor's Office to conduct an inspection of the property.
There is fraud or misconduct in the assessment, which shall be specifically stated. § 441.37(1)(a)(5).
- If the local board of review, property assessment appeal board, or district court decides in favor of the property owner or aggrieved taxpayer and finds that there was fraud or misconduct in the assessment, the property owner’s or aggrieved taxpayer’s reasonable costs incurred in bringing the protest or appeal shall be paid from the assessment expense fund under § 441.16. For purposes of this section, costs include but are not limited to legal fees, appraisal fees, and witness fees.
- Misconduct includes knowingly engaging in assessment methods, practices, or conduct that contravene any applicable law, administrative rule, or order of any court or government authority. § 441.9.
Burden of Proof: Generally, the party appealing the assessment bears the burden of proving the grounds for the appeal by a preponderance of the evidence. 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).
Please read and review prior PAAB decisions to evaluate the substantive evidence required to support each ground. Appeals are decided on a case-by-case basis after consideration of the evidence submitted by each party. Court cases cited in PAAB decisions can be accessed for free on Google Scholar.