Appeal Process

This is a general description of the Appeal Process after an appeal has been filed with PAAB. This process may vary depending on the unique circumstances of each case.

  1. Appeal Filed with PAAB: The process begins when a decision of a local board of review is appealed to PAAB. For more information on how to appeal, visit the Appealing Your Assessment page.

  2. Notice of Appeal to Board of Review: Once the appeal is filed, PAAB sends a notice to the local board of review advising it that its decision was appealed.  A copy of the Notice of Appeal is also sent to the taxpayer/property owner or the designated attorney/representative. The Notice of Appeal provides the docket number for the appeal and further instructions. Please do not submit any evidence or other documents to PAAB until after you have received the Notice of Appeal. 

  3. Board of Review Answer: Within 30 days after receiving the Notice of Appeal, the Board of Review files an Answer with PAAB, unless an extension is requested. The Answer will indicate the Board of Review's position on various elements of the appeal and will provide the name and contact information of the person who will represent the Board of Review in the appeal. 

  4. Interim Period: Between the time the appeal is filed and the hearing date (or date for written consideration) is the so-called "interim period."  This interim period may last several months or longer depending on the availability of hearing dates and the circumstances of the case. During this time, the parties may engage in discovery, file motions, prepare exhibits and witnesses, enter a Hearing Scheduling and Discovery Plan (HSDP), discuss possible settlement, etc. In addition, PAAB may review the appeal and related filings to determine if it lacks jurisdiction to consider the appeal and, if so, dismisses the appeal. 

  5. Notice of Hearing/Notice of Written Consideration: PAAB will send a Notice of Hearing/Notice of Written Consideration (Notice) at least 30 days prior to the hearing date or date for written consideration.  

    IMPORTANT:  Any party participating in electronic filing will receive an email notification that the Notice was filed. To view and download the Notice, you will need to log-in to the eFiling system and access the appeal documents. Failure to access and download the Notice of Hearing may be detrimental to your appeal. PAAB will send the Notice by mail to any party not participating in electronic filing.   

  6. Service of Exhibits & Witness Lists: At least 21 days prior to the hearing or date for written consideration, the parties must send a copy of their witness list, exhibit list, and exhibits to the opposing party. Failure to timely provide this information may result in the evidence being excluded from consideration. An appeal subject to a Hearing Scheduling and Discovery Plan may have different deadlines for exchange and service of exhibits, etc.

    NOTICE: If a taxpayer would like PAAB to consider any evidence previously provided to the Board of Review, the taxpayer must file it as an exhibit to PAAB. The Board of Review is not required to send any evidence to PAAB that the taxpayer may have submitted with the Board of Review protest. 

  7. Hearing Date: In-person hearings are currently held at PAAB's office in Des Moines. If you asked for a Telephone hearing, you will need to call into the conference call number provided on the Notice of Hearing. For more information, please consult the Preparing for Your PAAB Hearing page.

  8. PAAB Decision and Final Agency Action: Approximately 45 to 90 days after hearing or date for written consideration, PAAB will issue its decision and send a copy to the parties. 

For more information about the Appeal Process, visit the Taxpayer FAQs page. 

Printed from the website on May 27, 2018 at 11:49pm.