Property Tax - Protesting Equalization Orders

Protest to Local Board of Review

• Protests are accepted by the board of review between October 9 up to and including October 31.
• Protests must be in writing.
• The only ground for protesting to the local board of review reconvened in special session pursuant to Iowa Code section 441.49 is that the application of the Department’s final equalization order results in a value greater than that permitted under Iowa Code section 441.21.

Local Board of Review Action

• Local boards of review can only remove the amount of the increase due to the equalization order.
• The local board of review mails its decision to the taxpayer.

Appeals to the Property Assessment Appeal Board or District Court

• The taxpayer may file an appeal with the Property Assessment Appeal Board within 20 days after the board of review’s adjournment.
• The taxpayer may bypass the Property Assessment Appeal Board and appeal to district court within 20 days after the board of review’s adjournment.

Assessing Jurisdictions in which an Alternative Method has been Approved: Extended Deadline

• If an alternative method of applying the equalization order has been approved by the Department, the special session of the local board of review to hear equalization protests shall be extended to November 30. In such instances, protests may be filed up to and including November 4.