How Do I Protest My Assessed Value?

If you disagree with the assessment of a property, you have two basic options. One option is to have an informal review with the assessor’s office. If an agreement can be reached between April 2 through April 25, a signed document will change the assessment to the mutually agreed to value or classification. The second option is to file a formal appeal with the Board of Review between April 2 and April 30. Appeal forms for the Board of Review may be obtained from the assessor’s office and must be returned back to that respective office by the deadline above.

If you are not satisfied with the decision of your local board of review, you may appeal to PAAB or to the district court in the county where the board of review holds its sessions. §§ 441.37A, 441.38. You may not bypass the board of review.

The following information describes the process for filing an appeal with PAAB.


Appeals must be filed on or before the following dates, as applicable:

  1. If the board of review adjourned on or before May 31, your appeal must be filed on or before June 20.
  2. If the board of review adjourned after May 31, your appeal must be filed within 20 calendar days of the board of review’s adjournment.  Bechtel v. Warren County Bd. of Tax Review, 455 N.W.2d 925 (Iowa 1990).

If the 20th day falls on a Saturday, a Sunday, or a holiday, an appeal will be timely if filed on the next available business day.

Filing occurs on the date the appeal is:

  • delivered in-person to PAAB;
  • delivered to a courier service for immediate delivery to PAAB;
  • mailed to PAAB by first-class mail with proof of mailing; or
  • filed to PAAB using PAAB’s eFiling system.

NOTICE: It is your responsibility to ensure your appeal is timely filed. The above deadlines are established by statute and cannot be extended or modified. To avoid issues with mailing or the electronic filing system, do not wait until the last day to file your appeal.


Appeals may be filed by using either of the following methods:

  1. Electronic filing:  Appeals can be filed through PAAB’s electronic filing system using the instructions for filing an appeal using PAAB’s eFile system. Ensure you follow the instructions so that your appeal is correctly filed. Failure to follow the instructions may result in your appeal not being correctly submitted. PAAB does not accept appeals filed by email or fax.
  2. Paper filing:  Complete the Appeal from Board of Review Action form and then mail or deliver the form to PAAB. Please follow the instructions on the form.


You need only file the Appeal from Board of Review Action form at this time. Because of the volume of documents PAAB receives during the appeal filing period, we request that you do not attach any other documents. You may submit additional information to PAAB at a later date.

  • NOTICE:  The local board of review is not required to supply PAAB with any evidence or information you submitted with your local board of review protest.
    • If you would like PAAB to consider any information/evidence you provided to the local board of review, you must file it as an exhibit to PAAB at a later date. It is your responsibility to ensure copies of exhibits and any other documents you file with PAAB are served upon the local board of review or its legal representative.