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


All official filings, including a petition for appeal, motion, or brief must be mailed or hand-delivered to the Board’s Secretary. Notice: The PAAB will not accept e-mail or faxes.

Questions and Answers

What is the Property Assessment Appeal Board and what does it do?

The Property Assessment Appeal Board (PAAB for short) is a three-member panel that conducts hearings on property assessment appeals from throughout the State of Iowa. The PAAB has the authority to change the value or legal classification of property. Their goal is to set a fair and equitable value on all property that is appealed to them. The PAAB is a state board independent of the Department of Revenue and of the County Assessors.

Who can appeal?

A property owner, a taxpayer, or public officials dissatisfied with the decision of the local Board of Review.

What steps do I take to file an appeal?

  1. Before you can appeal to the PAAB, you must first protest your assessment to the local Board of Review. If you are dissatisfied with the decision of the local Board of Review, you may then appeal to the PAAB.
  2. The PAAB Notice of Appeal & Petition form must be filed with the Secretary of the Board of the PAAB in Des Moines . You may get a copy of the form by clicking on the link.
  3. The Notice of Appeal & Petition form must be postmarked to the PAAB office within 20 days of the postmarked date of the local Board of Review decision.

How and where do I file?

Notice of Appeal & Petition form can be filed by mail (PO Box 10486, Des Moines, Iowa 50306) or delivered in person to Secretary of the Board, Hoover State Office Building, 1305 E. Walnut 4th Floor, Des Moines, IA 50319 during normal business hours. Only Notice of Appeal & Petition forms with original signatures will be accepted.

How much does it cost?

There is currently no charge for filing an appeal with the PAAB.

Is a hearing scheduled for each appeal that is filed?

Yes, if a hearing is requested.

Where will my appeal be heard?

Appeals will be heard in the hearing room of the PAAB located at 1305 E. Walnut, Hoover State Office Building, 4th Floor in Des Moines. The PAAB may select an alternate location for a hearing.

What if I cannot attend my hearing in person?

It is possible to request a telephone hearing within 20 days of filing the Notice of Appeal and Petition - 2007. Telephone hearings require special arrangements with the PAAB. The PAAB will make the final decision whether or not you will be granted a telephone hearing. If you know in advance that you will be unable to attend your hearing in person, you may still submit evidence that will be considered by the PAAB.

How do I find out when and where my appeal will be heard?

The Secretary of the Board will notify you at least 30 days in advance of a hearing.

What if I do not attend my hearing?

Failure to appear after a hearing has already been scheduled may result in dismissal.

Who will hear my appeal? Is it public?

The PAAB will conduct the hearing. All hearings are open to the public.

What if I wish to withdraw my appeal?

You may withdraw your appeal anytime before the hearing. If an appeal is withdrawn it cannot be refiled.

How long does a hearing last?

The hearing will continue until all evidence has been presented to the PAAB.

Are hearings recorded?

The entire hearing will be digitally recorded to provide an accurate record. You may, at your own expense, provide your own court reporter.

Will the Property Assessment Appeal Board provide advice regarding my appeal?

No. The PAAB is responsible for deciding an appeal. Neither the PAAB, nor its staff, can provide legal advice.

Do I need a lawyer?

You are not required to have a lawyer. You may have a lawyer, you may represent yourself, or you may authorize someone else to represent you.

Does PAAB assume the valuation assessment appealed from is correct?

No. The PAAB will review all evidence and make an independent decision on property value.

Can I change the grounds for my appeal?

You cannot change the grounds for your appeal from those raised in your protest to the local Board of Review. You may bring additional or new evidence to the hearing, as long as it relates to the grounds stated in the protest that you submitted to the local Board of Review.

When will I get a decision?

After all of the evidence has been submitted, the PAAB will review and decide the outcome. A written decision will be mailed to you.

What if I disagree with the Property Assessment Appeal Board's decision?

A party may appeal the PAAB decision by filing with the Clerk of the District Court in the county where the property is located. This must be done within twenty days of the postmarked date of the PAAB's decision. The District Court review will be a limited review for errors of law.

Can I still file my appeal directly to District Court?

Yes. As in the past, you may appeal the decision of the local Board of Review directly to District Court and forego the PAAB appeal process. The District Court review will be de novo.

What happens to my taxes if I win?

In many appeals a final decision is not made until one-half or sometimes all of the taxes levied on the disputed value have been paid. If taxes have been paid, you will be refunded or credited the difference.

What if I need to know more?

Iowa Code §441.37A Appeal of protest to property assessment appeal board;
Iowa Code §441.38 Appeal to district court; and
Iowa Administrative Code, 701-71.21(421) Property assessment appeal board.