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Iowa · How-To Guide

How do I appeal my property tax assessment?

City/County Assessor (informal review) / County Board of Review (formal county appeal) / Iowa Property Assessment Appeal Board - PAAB (state appeal) / District Court (judicial appeal)
Step by Step

How to do it

  1. Review your assessment notice: Iowa assessors value property as of January 1 each year; odd-numbered years are general reappraisal years (assessors value all properties); even years have more limited reassessments
  2. Contact the City/County Assessor informally first - assessors may correct factual errors without a formal protest; a written agreement modifying the assessment may be reached
  3. FILE A PROTEST with the County Board of Review between APRIL 2 AND APRIL 30 (regular session); this is the primary annual window - check with your assessor for exact dates and form
  4. - Some counties accept electronic/online filings; others require paper forms
  5. - File one protest form per parcel
  6. - Grounds for protest: excessive assessment compared to market value, inequitable compared to similar properties, illegal/unauthorized assessment, wrong classification
  7. Board of Review meets in MAY to consider protests; hearings scheduled; you may request to appear
  8. Receive Board of Review written decision
  9. If unsatisfied: appeal to the Iowa Property Assessment Appeal Board (PAAB) within 20 days of Board of Review's decision; OR file directly with District Court bypassing PAAB
  10. PAAB (paab.iowa.gov): state-level administrative appeal; hearings held regularly; formal process
  11. Further appeal to District Court from PAAB within applicable timeframes
Details

What you need to know

Required Docs
  • Completed protest form (county-specific; available from assessor's office; April 2-30 window)
  • Supporting evidence: comparable sales, independent appraisal, photos, factual errors in property record
  • Parcel number and assessment notice
Fee
No filing fee for County Board of Review protest; PAAB: no fee for residential; District Court: filing fees apply PROTEST DEADLINE: April 2-April 30 (regular session); some years extended due to disaster declarations BOARD OF REVIEW MEETS: May (annual) PAAB APPEAL: Within 20 days of Board of Review decision ONLINE OPTION: Some counties accept online/electronic filings - check your specific assessor website WHERE TO GO: City/County Assessor (forms, informal review); County Board of Review (formal protest); PAAB - paab.iowa.gov (state appeal, Des Moines)
Online Option
Some counties accept online/electronic filings - check your specific assessor website
Where to Go
City/County Assessor (forms, informal review); County Board of Review (formal protest); PAAB - paab.iowa.gov (state appeal, Des Moines)
County-specific variations apply

Iowa has both city assessors (in larger cities like Des Moines, Cedar Rapids, Davenport, Sioux City, Iowa City) and county assessors. For properties in larger cities, protest to the city Board of Review; for other properties, to the county Board of Review. Check with your specific assessor whether you have a city or county assessor. Some counties accept electronic filings; others require paper. Protest forms vary slightly by county - always get the current form from your specific assessor.

Iowa Notes

Important state-specific details

  • Iowa has CITY ASSESSORS in several large cities (Des Moines/Polk Co., Cedar Rapids/Linn Co., Davenport/Scott Co., etc.) in addition to county assessors - determine which applies to your property.
  • Iowa ROLLBACK: Even if you win an assessment reduction, the rollback percentage limits how much of assessed value is taxable - understand the rollback before appealing to calculate potential savings.
  • Odd-numbered years (2025, 2027): general reappraisal years when all properties are reassessed; best time to appeal as savings last until the next general reappraisal (2 years).
  • Grounds for appeal include inequitable assessment relative to similar properties - strong argument when comparable properties have lower effective assessment ratios.
  • Iowa PAAB (Property Assessment Appeal Board): free state-level appeal; more formal than Board of Review; paab.iowa.gov.
  • An Iowa assessor is concerned with value, not taxes - protests are only about value/classification, not about the tax rate or amount of tax.
Official Source

State office contact

State Office
Iowa PAAB - paab.iowa.gov | (515) 281-3084; Iowa Department of Revenue (property tax guidance) - revenue.iowa.gov/taxes/tax-guidance/property-tax | (515) 281-3114