Mailing Address

PO Box 10486
Des Moines, IA 50306

Office Location

Hoover State Office Building
4th Floor
1305 E. Walnut
Des Moines, IA 50319
Phone: 515-725-0338

E-mail address: PAAB@iowa.gov


Most official filings must be mailed or hand-delivered to the Board’s Secretary.

Only the following documents may be filed with PAAB by e-mail to paab@iowa.gov:

  • Continuance Requests
  • Withdrawals
  • Settlements or Stipulations
  • Scheduling Orders
  • Requests for Telephone Hearings

Filing occurs when:

  • The documents are delivered in-person to PAAB

  • Delivery is made to courier service for immediate delivery to PAAB

  • Mailed to PAAB by first-class mail with proof of mailing

  • Sent electronically to paab@iowa.gov as permitted by the rules

Appeal Grounds

Appeal Grounds If 1) It is an Odd-Numbered Year (i.e. 2013, 2015); OR 2) Your Assessment Changed From the Previous Year


January 1, 2013, assessment was: $100,000
January 1, 2014, assessment was: $150,000

January 1, 2013, property was classified: Residential
January 1, 2014, property was classified: Commercial

If your property assessment changed from January 1 of the previous year to January 1 of this year, the following grounds may be available to protest:

  1. The assessment is not equitable as compared with assessments of other like property in the taxing district.

  2. The property is assessed for more than authorized by law.

  3. The property is not assessable, is exempt from taxes, or is misclassified.

  4. There is an error in the assessment.

  5. There is fraud in the assessment.

Appeal Ground If It is an Even-Numbered Year (i.e. 2014, 2016) AND Your Assessment DID NOT Change

January 1, 2013, assessment: $100,000
January 1, 2014, assessment: $100,000

If your property assessment did not change from the previous year and the calendar year is considered an “interim” year (i.e. 2012, 2014), this ground is available.

  • There has been a decrease in the value since the last assessment.