ISAA
Assessment Appeal Forms

The assessment appeal process and timelines are laid out in the Code of Iowa. There are four different assessment appeal forms, each with it's own purpose. Below we have provided a brief overview for each form and when it should be used. You are encouraged to contact your local assessor with any questions about these forms or the appeal process.

"Regular Session" appeal. To appeal the assessed value or classification, this form must be filed between April 2 and April 30. The completed form must be returned to the assessors office within these dates to be considered "timely filed".   Click here for that form

“Disaster Area” appeal. If the property being appealed is in a federally declared disaster area (Declared after March 1 and prior to May 20), the appeal period is expanded. In this situation, the appeal period is from April 2 through June 5.  Although the time to file an appeal is expanded, the value for that year is still to be as the property existed on January 1 of that year.  Click here for that form

Fall "Equalization Session". In odd numbered years (2017, 2019, etc), assessment levels are checked by the Iowa Department of Revenue (IDR). If the IDR review shows assessment levels in any class of property are less than 95% or more than 105%, the IDR issues an Equalization Order, requiring the values in that class of property to be adjusted by a specific percentage. When values are changed due to an equalization order, the dates to appeal are October 9 to October 31.   Click here for that form

When a typical Equalization Order is issued, all properties in that classification receive the same percentage of change. In some situations, this can cause the assessed value on some properties to be increased higher than market value, while leaving other parcels still assessed below market value. When this occurs, the assessor may request an “Alternative Method” to change the assessed value. This might take the form of a different percentage of change for each area of a city or county, or it could be that each parcel’s value change is unique. Any proposed alternative method must be approved by the state before implementing it. If an alternative method is approved, property owners will have a slightly different appeal period that runs from Oct 16th through November 4th. Use the same form as linked above.  

       
       
       
       
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