Guidelines for Petitioners
If you disagree with the assessment of your property, you may choose to appeal to the Board of Review. Please review these guidelines when filing an appeal to the Board of Review.
- The appeal process pertains to the property assessment, not taxes.
- Questions about the assessed value should be directed to the Assessor’s Office. The Board of Review will not answer questions about how the assessment was determined.
- Appeals must be in writing, signed, and filed with the Assessor’s Office between April 2nd & April 30th. Mailed appeals must be postmarked no later than April 30th. (Iowa Code 441.37)
- Protests are limited to the grounds specified in Chapter 441.67, Code of Iowa.
- The Assessor and her staff cannot assist the petitioner with filling out the petition form.
- The Board of Review has the authority to increase, as well as lower, an assessment.
- A comparison of the prior year assessment to the current assessment will not be considered.
- Include evidence to support your proposed assessed value. If you have a recent appraisal, provide a copy to the Board. If using comparable properties as evidence, ensure they are of similar size, age, quality, condition, and location.
- For income-producing properties, income & expense statements should be provided.
- You don't need to be present when the Board reviews your appeal. If you would like an oral hearing, you must indicate this in writing on the appeal form. A written appeal carries the same weight as an oral appeal.
- Oral hearings will have a time limit set by the Chair of the Board of Review.
- If an oral hearing is requested, you will be notified of the date and time once the Board’s schedule has been set. Requests to reschedule an oral hearing are typically not granted without good cause.
