Iowa homeowners pay a median of $2,897 a year in property tax, an effective rate of 1.39%, the 10th highest of the 51 states we cover. The deadline to appeal: April 2–30 (board of review). Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026The 2026 protest window closed April 30, 2026 (June 5 in 17 disaster-declared counties), and the deadlines to appeal board of review decisions to PAAB or district court passed by early August 2026 at the latest. The next window opens in 2027, a reassessment year: notices go out by April 1, 2027, and you can protest to your board of review from April 2 to April 30, 2027. No protest window is open in October 2026 in the sources checked (the October window in Iowa Code 441.35 follows a state equalization order).
File a written protest with your local board of review between April 2 and April 30 of the assessment year. Mail it (postmark by April 30) or deliver it to your city or county assessor's office. Some boards also accept protests electronically (online) if they have chosen to allow it. Some county assessors say that if April 30 falls on a weekend, the deadline moves to the next business day (Polk County says this); the statute itself does not say so, so confirm with your assessor if April 30 is a weekend. In a county declared a disaster area (or under a state disaster emergency proclamation) after March 1 and before May 20, the filing period is extended to June 5. Example: Polk County took 2026 protests from April 2 to April 30, 2026; in 17 counties under 2026 disaster declarations as of May 20 (such as Woodbury, Clay and Henry), the deadline was extended to June 5, 2026.
If your assessment goes up, the assessor must mail you a notice postmarked no later than April 1. If your value goes down, you also get a notice. If nothing changed, you usually get no notice, but you can still protest. From 2027, if a home's value rises 10% or more compared with either of the two prior years, the assessor must give you the reasons for the increase.
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
Each of Iowa's 99 counties has a county assessor who values homes. Seven cities have their own city assessor instead: Ames, Cedar Rapids, Davenport, Dubuque, Iowa City, Mason City and Sioux City. If you live in one of those cities, your city assessor values your home and you protest to the city's board of review. Everywhere else, the county assessor values your home and you protest to the county board of review. Homes are assessed at 100% of actual (market) value as of January 1. You pay tax on a smaller "taxable value": the county auditor applies a statewide residential assessment limitation (often called the rollback), which was about 44.53% for 2025 assessments. Taxes are paid about 18 months later: the January 1, 2026 assessment is taxed in September 2027 and March 2028. Every two years. All real estate is reassessed in odd-numbered years (2025, 2027). In even-numbered years the assessor changes a value only if the home was valued wrong, was improved or built on, or has changed in value. In odd years the Iowa Department of Revenue may also order a whole class of property in a city or county raised or lowered (an equalization order).
From April 2 to April 25 you can call, write or email the assessor and ask for an informal review. If the assessor agrees the value is wrong, you can sign a written agreement to change it, or the assessor can recommend that the board of review lower it. This step is optional and does not extend the April 30 protest deadline, so file a protest too if you are not sure it will be settled. In a county with a 2026 disaster declaration, the informal review period runs to May 25 instead (Iowa Code 441.30(1)). You cannot appeal to the state board from an informal review.
What works in Iowa: Sales of three to five similar homes near you that sold for less than your assessment; A recent appraisal, or your own purchase price or a listing if you bought or tried to sell recently; Photos, repair estimates or inspection reports showing problems such as a damaged foundation or wet basement; Corrections to your property record (square footage, basement finish, garage, condition); For an inequity claim: several comparable homes in the same assessing jurisdiction, their assessments and their market values, showing yours is assessed at a higher share of value.
Fill out the state form Petition to Local Board of Review – Regular Session (56-064). Pick at least one of five legal grounds: the value is not equitable compared with similar homes, the home is assessed above market value, it is exempt or misclassified, there is an error in the assessment, or there was fraud or misconduct. For market value, write the value you think is right and attach your evidence. Sign the form (unsigned protests are not accepted unless filed electronically) and check the box if you want an oral hearing. The board meets in May and must finish by May 31 unless the state extends its session. It mails you a written decision with its reasons. Cost: No fee.
You must prove your case. But once you offer competent evidence that your home's market value is different from the assessor's value, the burden shifts to the assessor and board of review to support their value. At PAAB and in district court there is no presumption that the assessment is correct. From 2027 assessments, if your home's value rose 10% or more compared with either of the two prior years, and not because of new construction, improvements or a change in use, the assessor carries the burden of proof from the start.
Within 20 days after the board of review adjourns or May 31, whichever is later. If the board adjourned by May 31, that means June 20 (or the next business day if June 20 is a weekend or holiday). If the board stayed in session past May 31, for example in a disaster county, you have 20 calendar days from its adjournment. PAAB cannot extend this deadline. File with PAAB online through its eFile system, or mail the Appeal from Board of Review Action form to PAAB, PO Box 10486, Des Moines, IA 50306, or deliver it in person. PAAB does not accept appeals by email or fax. There is no filing fee. PAAB does not get anything you gave the board of review, so you must file your evidence again as exhibits. You can ask for a hearing (in person, by phone or by video) or a decision on written evidence. PAAB decides the value anew and issues a written decision after the hearing or written consideration. Instead of PAAB, you can appeal straight to district court in your county within the same deadline; court filing fees and rules apply. PAAB decisions can be taken to district court within 30 days.
The board of review, PAAB or the court sends the new value to the county auditor, who corrects the tax list. Because taxes are paid about 18 months after the assessment date, a win usually lowers the bill before you pay it. If you have already paid, you get a refund or a credit on future taxes, your choice. In an odd (reassessment) year, the new value generally carries into the next even year unless the assessor finds a change in value.
Yes. Iowa law lets you protest that your assessment is not equitable compared with other like property in the same taxing district. You must show several comparable homes and that yours is assessed at a higher share of its market value than they are; just listing lower neighbor assessments is not enough. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
For a home you own and live in as your Iowa home. Starting with 2026 assessments, it removes 10% of the home's taxable value (at least $5,500 and at most $20,000 of taxable value), replacing the old homestead credit. File once with your city or county assessor by July 1; people who already had the credit do not need to refile.
If you are 65 or older by January 1, an extra $6,500 of taxable value is exempt. You claim it on the same homestead form, and it carries over each year.
A credit for qualifying disabled veterans (and some surviving spouses) on their homestead. It was not affected by the 2026 change to the homestead exemption.
You can file and argue on your own. The board of review petition can be signed by you or your duly authorized agent. At PAAB you can represent yourself or use a lawyer or another person you authorize; a Power of Attorney form is required if someone files for you. Each side pays its own costs, except that the assessment expense fund pays your reasonable costs if fraud or misconduct in the assessment is found.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
File a written protest with your local board of review between April 2 and April 30 of the assessment year. Mail it (postmark by April 30) or deliver it to your city or county assessor's office. Some boards also accept protests electronically (online) if they have chosen to allow it. Some county assessors say that if April 30 falls on a weekend, the deadline moves to the next business day (Polk County says this); the statute itself does not say so, so confirm with your assessor if April 30 is a weekend. In a county declared a disaster area (or under a state disaster emergency proclamation) after March 1 and before May 20, the filing period is extended to June 5. Example: Polk County took 2026 protests from April 2 to April 30, 2026; in 17 counties under 2026 disaster declarations as of May 20 (such as Woodbury, Clay and Henry), the deadline was extended to June 5, 2026.
With the Local board of review protest (city or county). Fill out the state form Petition to Local Board of Review – Regular Session (56-064). Pick at least one of five legal grounds: the value is not equitable compared with similar homes, the home is assessed above market value, it is exempt or misclassified, there is an error in the assessment, or there was fraud or misconduct. For market value, write the value you think is right and attach your evidence. Sign the form (unsigned protests are not accepted unless filed electronically) and check the box if you want an oral hearing. The board meets in May and must finish by May 31 unless the state extends its session. It mails you a written decision with its reasons.
No fee.
From April 2 to April 25 you can call, write or email the assessor and ask for an informal review. If the assessor agrees the value is wrong, you can sign a written agreement to change it, or the assessor can recommend that the board of review lower it. This step is optional and does not extend the April 30 protest deadline, so file a protest too if you are not sure it will be settled. In a county with a 2026 disaster declaration, the informal review period runs to May 25 instead (Iowa Code 441.30(1)). You cannot appeal to the state board from an informal review.
You can appeal to the Property Assessment Appeal Board (PAAB) or district court. Within 20 days after the board of review adjourns or May 31, whichever is later. If the board adjourned by May 31, that means June 20 (or the next business day if June 20 is a weekend or holiday). If the board stayed in session past May 31, for example in a disaster county, you have 20 calendar days from its adjournment. PAAB cannot extend this deadline. File with PAAB online through its eFile system, or mail the Appeal from Board of Review Action form to PAAB, PO Box 10486, Des Moines, IA 50306, or deliver it in person. PAAB does not accept appeals by email or fax. There is no filing fee. PAAB does not get anything you gave the board of review, so you must file your evidence again as exhibits. You can ask for a hearing (in person, by phone or by video) or a decision on written evidence. PAAB decides the value anew and issues a written decision after the hearing or written consideration. Instead of PAAB, you can appeal straight to district court in your county within the same deadline; court filing fees and rules apply. PAAB decisions can be taken to district court within 30 days.
The board of review, PAAB or the court sends the new value to the county auditor, who corrects the tax list. Because taxes are paid about 18 months after the assessment date, a win usually lowers the bill before you pay it. If you have already paid, you get a refund or a credit on future taxes, your choice. In an odd (reassessment) year, the new value generally carries into the next even year unless the assessor finds a change in value.
Checked 2026-10 against official Iowa sources. Local deadlines and fees can differ; confirm with your assessor or board.