Protesting Your Assessment

If you are not satisfied with your property assessment, you can file a written protest against the assessment with the Board of Review between April 16 and May 5. Any local government official or taxpayer within the same city or township where the property is located can also file to protest the assessment the same way a property owner or taxpayer can. You can protest assessments on multiple parcels on one form if the reason for the protest is the same for each property.

Acceptable Reasons for Filing a Protest

  • The assessment is not equitable when compared to other similar property in the same taxing district
  • The property cannot be assessed
  • The property is assessed at more than its actual value
  • The property is exempt from taxation
  • The property is not classified properly
  • The property was assessed fraudulently
  • There is an error in the assessment

Board of Review

The Board of Review is in session throughout the month of May to consider appeals. The Iowa Director of Revenue can extend the session up to July 15.

The Board of Review's decision can be appealed to the Iowa Property Assessment Appeal Board. This board consists of three members and was created within the Department of Revenue. The decision of the Assessment Appeal Board can be appealed to district court. The appeal to district court must be made within 20 days after the letter of disposition of the appeal has been postmarked to you. The district court will only review of the Appeal Board's decision to look for errors at law. If you so choose, you can skip this process and appeal directly to the district court.

Appealing to District Court

When appealing directly to the district court, it must be on the same grounds that the original protest to the Board of Review was made on. This appeal can be made no more than 20 days after the Board has adjourned or by May 31, whichever is later. The County Assessor can also appeal the Board's decision to the district court.