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.
That the property is inequitably assessed – Iowa Code § 441.37(1)(a)(1)
That the property is more than market value or over-assessed – Iowa Code § 441.37(1)(a)(2)
That there is an error in the assessment – Iowa Code § 441.37(1)(a)(4)
That there is fraud in the assessment – Iowa Code § 441.37(1)(a)(5)
That there has been a downward change in value since the last assessment – Iowa Code §§ 441.37(1) & 441.35(2)