Capitol Letters: Property taxes — what comes after local board of review?

State Rep. Megan Jones

Earlier this spring, homeowners received their 2025 property tax assessments. If you disagreed with your assessment, you had until the end of April to file a protest with your local board of review. After you receive that decision, you then have two choices: appeal to PAAB (Property Assessment Appeals Board) or appeal to district court.

If you decide to appeal to the PAAB, here is some helpful information. There is generally no cost to file your appeal — but you will be responsible for your own costs. You do not have to have a lawyer; many people represent themselves. The appeal deadline depends on when your board of review adjourned:

• Board of Review adjourned on or before 5/31: You must file your appeal on or before June 20.
• Board of Review adjourned after 5/31: You must file your appeal within 20 calendar days of the board of review's adjournment date.

You may file your appeal electronically or via paper filing. Instructions and forms can be found on the Iowa Department of Revenue’s website. PAAB will issue its order approximately 45 to 90 days after your hearing or written consideration. If you disagree with the decision, you may ask PAAB to reconsider. Additionally, you may file an appeal in district court. You must file your appeal in court within 30 days of the PAAB decision. You would file in the district court where the property in question is located.

Contact Jones by email: megan.jones@legis.iowa.gov