Taxpayer FAQs


What is PAAB and what does it do?

To learn more about PAAB, visit the About Us page.

Who can appeal?

A property owner, a taxpayer, or public officials dissatisfied with the decision of the local board of review.

What steps do I take to file an appeal?

For information on filing an appeal, visit the Appealing Your Assessment page.

How and where do I file?

For information on filing an appeal visit, the Appealing Your Assessment  page.

How much does it cost?

There is currently no charge for filing an appeal with PAAB.

Is a hearing scheduled for each appeal that is filed?

Yes, if a hearing is requested.

What is discovery?  Is discovery allowed in PAAB appeals?  

For more information about discovery, visit the Discovery in PAAB Appeals page.  

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

If the property appealed is classified commercial, industrial, or multiresidental and assessed at $2 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?  

Download the form available here.  Contact the opposing party or their representative.  Discuss any discovery issues you anticipate, including designation of experts and service of expert reports.  Confer with PAAB's hearing calendar at https://paab.iowa.gov/events 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.  

Where will my appeal be heard?

Appeals will be heard in PAAB's hearing room located at 1305 E. Walnut, Hoover State Office Building, 4th Floor in Des Moines.

What if I cannot attend my hearing in person?

You may request a telephone hearing or a written consideration of your appeal. 

How do I find out when and where my appeal will be heard?

PAAB will notify you at least 30 days in advance of a hearing.

What if I do not attend my hearing?

Failure to appear after a hearing has already been scheduled will result in dismissal.

Who will hear my appeal? Is it public?

PAAB will conduct the hearing. All hearings are open to the public.

What if I wish to withdraw my appeal?

You may withdraw your appeal anytime before the hearing. If an appeal is withdrawn it cannot be refiled.

How long does a hearing last?

The hearing will continue until all evidence has been presented to PAAB.

Are hearings recorded?

The entire hearing will be digitally recorded to provide an accurate record. You may, at your own expense, provide your own court reporter.

Will PAAB provide advice regarding my appeal?

No. PAAB is responsible for deciding an appeal. Neither PAAB, nor its staff, can provide legal advice.

Do I need a lawyer?

You are not required to have a lawyer. You may have a lawyer, you may represent yourself, or you may authorize someone else to represent you.

Does PAAB assume the valuation assessment appealed from is correct?

No. PAAB will review all evidence and make an independent decision on property value.  However, the party appealing the assessment generally has the burden of proof and must prove its claim by a preponderance of the evidence.  

Can I change the grounds for my appeal?

You cannot change the grounds for your appeal from those raised in your protest to the local board of review. You may bring additional or new evidence to the hearing, as long as it relates to the grounds stated in the protest that you submitted to the local board of review.

When will I get a decision?

After all of the evidence has been submitted, PAAB will review and decide the outcome. A written decision will be provided to you.

What if I disagree with PAAB's decision?

You may ask for a reconsideration or appeal the PAAB decision to district court. For additional information, visit the Appealing from PAAB page.

Can I still file my appeal directly to District Court?

Yes. You may appeal the decision of the local Board of Review directly to District Court and forego the PAAB appeal process. The District Court review will be de novo.

What happens to my taxes if I win?

In many appeals a final decision is not made until one-half or sometimes all of the taxes levied on the disputed value have been paid. If taxes have been paid, you will be refunded or credited the difference.

 

Printed from the website on February 20, 2018 at 6:45am.