Iowa Property Tax Assessment Appeal Petition to Local Board of Review

Property Tax Assessment Appeal Petition to Local Board of Review
Petition to Local Board of Review, 56064
Petition to Local Board of Review
Regular Session
This petition must be filed or mailed to your city or county
assessor from April 2 to and including April 30. It must be
postmarked no later than April 30. Contact information for
all assessors can be found at the Iowa State Association of
Assessors website: (www.iowa-assessors.org).

For use by Board of Review only
Petition number: _____________________
Class: ______________________________
Parcel number: ______________________

To the Board of Review for (jurisdiction) _______________________________________ of the State of Iowa,
the undersigned (print name), _____________________________________ , as owner or aggrieved taxpayer
of the following described real estate: ________________________________________________________
with the property address: _________________________________________________________________
and as such, liable for the payment of taxes thereon, do hereby respectfully object to the assessment made
against said real estate as of current year January 1, 20 ______________________, in the sum of (enter total
assessment) $ _____________________________ for the following reasons, and upon the following grounds:
Check and complete all grounds that apply—see instructions on back.
☐ 1. That said assessment is not equitable as compared with assessments of other like property in the taxing
district. Address and assessment of representative number of comparable properties (optional):
_________________________________________ Assessed at: $ __________________________________
_________________________________________ Assessed at: $ __________________________________
_________________________________________ Assessed at: $ __________________________________
_________________________________________ Assessed at: $ __________________________________
_________________________________________ Assessed at: $ __________________________________
☐ 2. That said property is assessed for more than the value authorized by law.
Actual value (optional): $ _________________

☐ 3. That said property is not assessable, is exempt from taxes, or is misclassified. Reason for exemption,
misclassification, or non-assessment (optional): ______________________________________________

☐ 4. That there is an error in the assessment. List of errors (optional): ________________________________

☐ 5. That there is fraud or misconduct in the assessment. State specifically the fraud or misconduct (required):
____________________________________________________________________________________

I, the undersigned respectfully request that the assessment made against said real estate be adjusted
accordingly based upon the facts presented. I declare under penalties of perjury or false certificate, that I have
examined this document, and, to the best of my knowledge and belief, it is true, correct, and complete.

An oral hearing is requested:
Yes: ☐
No: ☐
Mailing address: __________________________________________________________________________

City: __________________________________________ State: ___________ ZIP: ___________________
Signature (Owner or Duly authorized agent): ____________________________ Date: __________________
Day Phone: ___________________ Cell: __________________ Email: _____________________________
FOR BOARD OF REVIEW:
Action Taken: _____________________________________________________ Date: __________________
56-064a (06/013/2022)

Petition to Local Board of Review Regular Session
Iowa Code section 441.37(1)-(2)(a) Protest of assessment—grounds.
1. a. (1) Any property owner or aggrieved taxpayer who is dissatisfied with the owner’s or taxpayer’s
assessment may file a protest against such assessment with the board of review on or after April
2, to and including April 30, of the year of the assessment. In any county which has been declared
to be a disaster area by proper federal authorities or that is the subject of a state of disaster
emergency proclamation by the governor after March 1 and prior to May 20 of said year of
assessment, the board of review shall be authorized to remain in session until July 15 and the
time for filing a protest shall be extended to and include the period from May 1 to June 5 of such
year. The protest shall be in writing on forms prescribed by the director of revenue and, except as
provided in subsection 3, signed by the one protesting or by the protester’s duly authorized agent.
The taxpayer may have an oral hearing on the protest if the request for the oral hearing is made
in writing at the time of filing the protest. The protest must be confined to one or more of the
following grounds:
(a) That said assessment is not equitable as compared with assessments of other like
property in the taxing district.
(b) That the property is assessed for more than the value authorized by law.
(c) That the property is not assessable, is exempt from taxes, or is misclassified.
(d) That there is an error in the assessment.
(e) That there is fraud or misconduct in the assessment which shall be specifically stated.
(2) If the local board of review, property assessment appeal board, or district court decides in favor
of the property owner or aggrieved taxpayer and finds that there was fraud or misconduct in the
assessment, the property owner’s or aggrieved taxpayer’s reasonable costs incurred in bringing
the protest or appeal shall be paid from the assessment expense fund under section 441.16.
(3) For purposes of this section, “costs” include but are not limited to legal fees, appraisal fees,
and witness fees.
(4) For purposes of this section, “misconduct” means the same as defined in section 441.9.
2. a. A property owner or aggrieved taxpayer who finds that a clerical or mathematical error has been
made in the assessment of the owner’s or taxpayer’s property may file a protest against that
assessment in the same manner as provided in this section, except that the protest may be filed for
previous years. The board may correct clerical or mathematical errors for any assessment year in
which the taxes have not been fully paid or otherwise legally discharged.
Iowa Code section 441.21(3)(b)(2) Actual, assessed, and taxable value
For assessment years beginning on or after January 1, 2018, the burden of proof shall be upon any
complainant attacking such valuation as excessive, inadequate, inequitable, or capricious. However, in
protest or appeal proceedings when the complainant offers competent evidence that the market value
of the property is different than the market value determined by the assessor, the burden of proof
thereafter shall be upon the officials or persons seeking to uphold such valuation to be assessed.
For information regarding appeals to the Property Assessment Appeal Board or district court,
see Iowa Code sections 441.37A–441.39.

56-064b (10/30/2023)