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.

PAAB Orders

PAAB issues written orders in all cases that appear before it.  PAAB decisions are categorized by the grounds alleged by the taxpayer in the appeal; and further organized by the classification of the property at the time the appeal was filed.

The library only includes orders resulting from oral hearings or written considerations conducted by PAAB.  PAAB also issues orders dismissing cases for lack of jurisdiction; approves of settlements reached by the parties; and grants withdrawals of appeals.  To inquire about these types of orders please contact PAAB’s Secretary.

PAAB Decisions by Grounds on Appeal

In Iowa, a taxpayer may protest his or her property assessment based on six different grounds.   

Continue your search by clicking one of the links below. 

  1. That the property is inequitably assessed – Iowa Code § 441.37(1)(a)(1)

  2. That the property is more than market value or over-assessed –  Iowa Code § 441.37(1)(a)(2)

  3. That the property is not assessable, is exempt from taxes, or is misclassified – Iowa Code § 441.37(1)(a)(3)

  4. That there is an error in the assessment – Iowa Code § 441.37(1)(a)(4)

  5. That there is fraud in the assessment – Iowa Code § 441.37(1)(a)(5)

  6. That there has been a downward change in value since the last assessment – Iowa Code §§ 441.37(1) & 441.35(2)