- What is PAAB and what does it do?
- Who can appeal?
- What steps do I take to file an appeal?
- How and where do I file?
- How much does it cost?
- What is eFile?
- Is a hearing scheduled for each appeal that is filed?
- What is discovery? Is discovery allowed in PAAB appeals?
- Where will my appeal be heard?
- What if I cannot attend my hearing in person?
- How do I find out when and where my appeal will be heard?
- What if I do not attend my hearing?
- Who will hear my appeal? Is it public?
- What if I wish to withdraw my appeal?
- How long does a hearing last?
- Are hearings recorded?
- Will the PAAB provide advice regarding my appeal?
- Do I need a lawyer?
- Does PAAB assume the valuation assessment appealed from is correct?
- Can I change the grounds for my appeal?
- When will I get a decision?
- What if I disagree with the PAAB's decision?
- Can I still file my appeal directly to District Court?
- What happens to my taxes if I win?
- Do I need to complete a hearing scheduling and discovery plan?
- Who should initiate the completion of the hearing scheduling and discovery plan?
To learn more about PAAB, visit the About Us page.
A property owner, a taxpayer, or public officials dissatisfied with the decision of the local board of review.
For information on filing an appeal, visit the Appealing Your Assessment page.
For information on filing an appeal visit, the Appealing Your Assessment page.
There is currently no charge for filing an appeal with PAAB. In general, all parties to the appeal are responsible for their own costs. § 441.37A(3)(e). The appellant may recover costs from the Board of Review if the appellant prevails on a claim that there is fraud or misconduct in the assessment. § 441.37(1)(a)(5).
Find out more about PAAB's electronic filing system by reviewing common questions and answers about eFile.
Yes, if a hearing is requested.
For more information about discovery, visit the Discovery in PAAB Appeals page.
Appeals will be heard in PAAB's hearing room located at 1305 E. Walnut, Hoover State Office Building, 4th Floor in Des Moines.
You may request a telephone hearing or a written consideration of your appeal.
PAAB will notify you at least 30 days in advance of a hearing. Any party participating in electronic filing will receive an email notification that the Notice of Hearing was filed. To view and download the Notice of Hearing, 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 of Hearing by mail to any party not participating in electronic filing. PAAB also posts all hearings on its Hearing Calendar.
Failure to appear after a hearing has already been scheduled will result in dismissal.
PAAB will conduct the hearing. All hearings are open to the public.
You may withdraw your appeal anytime before the hearing. If an appeal is withdrawn it cannot be refiled.
The hearing will continue until all evidence has been presented to PAAB.
The entire hearing will be digitally recorded to provide an accurate record. You may, at your own expense, provide your own court reporter.
No. PAAB is responsible for deciding an appeal. Neither PAAB, nor its staff, can provide legal advice.
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.
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.
For appeals filed prior to 2018: You cannot change the grounds for your appeal from those raised in your protest to the local board of review. You may submit additional or new evidence, as long as it relates to the grounds stated in the protest that you submitted to the local board of review.
For appeals filed during or after 2018: You can add new grounds to your appeal, in addition to those raised before the board of review. When filing your appeal, please indicate all grounds on which you want your appeal to be considered. You may amend the appeal once as a matter of course within 20 days after it is filed to add or modify the grounds for appeal. R. 701–126.2(3).
After all of the evidence has been submitted, PAAB will review and decide the outcome. A written decision will be provided to you.
You may ask for a reconsideration or appeal the PAAB decision to district court. For additional information, read how to seek judicial review of a PAAB decision.
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.
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.
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.
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.
Download 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.