Assessment Ratio
100%
Protest Deadline
April 30, 2026
Official Form
Board of Review protest form
Risk of Increase
No
How Assessment Works in Iowa
Iowa assesses property at 100% of actual (market) value. However, a rollback percentage is applied that reduces the taxable value for residential property (currently around 46-56%). Your assessed value should reflect market value, but you pay taxes on the reduced rollback amount.
How to File in Iowa
File a protest with your county Board of Review by April 30. Protests can be filed in writing or by appearing before the Board during its session.
Step-by-Step
Iowa Protest Process
Receive your assessment notice from the county assessor (mailed in early April).
File a written protest with the Board of Review by April 30.
Attend the Board of Review hearing (sessions run April 16 through May 31).
Present your comparable sales evidence.
If denied, appeal to the Iowa Property Assessment Appeal Board (PAAB) within 20 days.
FAQ
Iowa Property Tax Protest Questions
Can my Iowa assessment increase if I protest?
No. Iowa law prohibits the Board of Review from increasing your assessment as a result of your protest. Your value can only stay the same or go down.
What is the rollback in Iowa?
The rollback is a percentage applied to your assessed value to determine taxable value. It is set by the state to limit total property tax revenue growth. For residential property, the rollback is typically 46-56%, meaning you pay taxes on roughly half your assessed value.
How often are Iowa properties reassessed?
Iowa reassesses all property every two years (odd-numbered years). You can protest in any year, but the most significant value changes typically occur in reassessment years.