Iowa property tax appeals, 2027
In Iowa, you appeal a property assessment to the Local Board of Review, after an optional informal review with the assessor April 2–25, and the deadline is April 30, in the April 2–30 filing window. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 99 counties, state and county recordsHow appeals work in Iowa
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 of the assessment year; real estate is reassessed in odd-numbered years (Iowa Code §428.4); uniformity is also recognized (Iowa Code §441.37(1)(a)(1)(a)) |
| How homes are assessed | 100% of market value |
| Deadline | April 2 to April 30 of the assessment year (Iowa Code §441.37); extended to May 1–June 5 in declared disaster counties. Equalization-order protests October 9–31. |
| First appeal to | Local Board of Review (city or county), after an optional informal review with the assessor April 2–25 |
| What the notice shows | Often no market value; assessed value as “Total Value”. Mails: By April 1, when the valuation changed (Iowa Code §441.23, §441.28) |
| Assessment limit | Residential assessment limitation (rollback): taxable value = assessed value × a percentage the Department of Revenue certifies each fall so statewide residential taxable growth stays within 3% (Iowa Code §441.21(4)); 44.5345% for 2025. It caps aggregate growth, not an individual parcel’s value. |
| Sale prices public | Yes |
| Statutes | Grounds: Iowa Code §441.37(1)(a)(1). Filing: Iowa Code §441.37. Assessor’s evidence: Iowa Code §441.21(3)(a) (on written request the assessor must disclose all information in any formula or method used to value the property). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Iowa county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Polk County | Not yet published | — | — | Scan from recent sales |
| Linn County | Not yet published | — | — | Scan from recent sales |
| Scott County | Not yet published | — | — | Scan from recent sales |
| Johnson County | Not yet published | — | — | Scan from recent sales |
| Black Hawk County | Not yet published | — | — | Scan from recent sales |
| Dallas County | Not yet published | — | — | Scan from recent sales |
| Woodbury County | Not yet published | — | — | Scan from recent sales |
| Story County | Not yet published | — | — | Scan from recent sales |
| Dubuque County | Not yet published | — | — | Scan from recent sales |
| Pottawattamie County | Not yet published | — | — | Scan from recent sales |
| Warren County | Not yet published | — | — | Scan from recent sales |
| Clinton County | Not yet published | — | — | Scan from recent sales |
| Cerro Gordo County | Not yet published | — | — | Scan from recent sales |
| Muscatine County | Not yet published | — | — | Scan from recent sales |
| Marshall County | Not yet published | — | — | Scan from recent sales |
| Des Moines County | Not yet published | — | — | Scan from recent sales |
| Jasper County | Not yet published | — | — | Scan from recent sales |
| Webster County | Not yet published | — | — | Scan from recent sales |
| Sioux County | Not yet published | — | — | Scan from recent sales |
| Wapello County | Not yet published | — | — | Scan from recent sales |
| Marion County | Not yet published | — | — | Scan from recent sales |
| Lee County | Not yet published | — | — | Scan from recent sales |
| Boone County | Not yet published | — | — | Scan from recent sales |
| Plymouth County | Not yet published | — | — | Scan from recent sales |
| Benton County | Not yet published | — | — | Scan from recent sales |
| Bremer County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| Mahaska County | Not yet published | — | — | Scan from recent sales |
| Jones County | Not yet published | — | — | Scan from recent sales |
| Buena Vista County | Not yet published | — | — | Scan from recent sales |
| Buchanan County | Not yet published | — | — | Scan from recent sales |
| Carroll County | Not yet published | — | — | Scan from recent sales |
| Winneshiek County | Not yet published | — | — | Scan from recent sales |
| Jackson County | Not yet published | — | — | Scan from recent sales |
| Henry County | Not yet published | — | — | Scan from recent sales |
| Fayette County | Not yet published | — | — | Scan from recent sales |
| Poweshiek County | Not yet published | — | — | Scan from recent sales |
| Cedar County | Not yet published | — | — | Scan from recent sales |
| Dickinson County | Not yet published | — | — | Scan from recent sales |
| Delaware County | Not yet published | — | — | Scan from recent sales |
| Madison County | Not yet published | — | — | Scan from recent sales |
| Clayton County | Not yet published | — | — | Scan from recent sales |
| Tama County | Not yet published | — | — | Scan from recent sales |
| Clay County | Not yet published | — | — | Scan from recent sales |
| Hardin County | Not yet published | — | — | Scan from recent sales |
| Iowa County | Not yet published | — | — | Scan from recent sales |
| Crawford County | Not yet published | — | — | Scan from recent sales |
| Jefferson County | Not yet published | — | — | Scan from recent sales |
| Page County | Not yet published | — | — | Scan from recent sales |
| Floyd County | Not yet published | — | — | Scan from recent sales |
| Hamilton County | Not yet published | — | — | Scan from recent sales |
| Mills County | Not yet published | — | — | Scan from recent sales |
| Harrison County | Not yet published | — | — | Scan from recent sales |
| Kossuth County | Not yet published | — | — | Scan from recent sales |
| O'Brien County | Not yet published | — | — | Scan from recent sales |
| Allamakee County | Not yet published | — | — | Scan from recent sales |
| Butler County | Not yet published | — | — | Scan from recent sales |
| Cass County | Not yet published | — | — | Scan from recent sales |
| Wright County | Not yet published | — | — | Scan from recent sales |
| Grundy County | Not yet published | — | — | Scan from recent sales |
| Lyon County | Not yet published | — | — | Scan from recent sales |
| Appanoose County | Not yet published | — | — | Scan from recent sales |
| Union County | Not yet published | — | — | Scan from recent sales |
| Shelby County | Not yet published | — | — | Scan from recent sales |
| Chickasaw County | Not yet published | — | — | Scan from recent sales |
| Cherokee County | Not yet published | — | — | Scan from recent sales |
| Guthrie County | Not yet published | — | — | Scan from recent sales |
| Mitchell County | Not yet published | — | — | Scan from recent sales |
| Louisa County | Not yet published | — | — | Scan from recent sales |
| Hancock County | Not yet published | — | — | Scan from recent sales |
| Winnebago County | Not yet published | — | — | Scan from recent sales |
| Montgomery County | Not yet published | — | — | Scan from recent sales |
| Franklin County | Not yet published | — | — | Scan from recent sales |
| Keokuk County | Not yet published | — | — | Scan from recent sales |
| Calhoun County | Not yet published | — | — | Scan from recent sales |
| Humboldt County | Not yet published | — | — | Scan from recent sales |
| Sac County | Not yet published | — | — | Scan from recent sales |
| Clarke County | Not yet published | — | — | Scan from recent sales |
| Howard County | Not yet published | — | — | Scan from recent sales |
| Davis County | Not yet published | — | — | Scan from recent sales |
| Emmet County | Not yet published | — | — | Scan from recent sales |
| Palo Alto County | Not yet published | — | — | Scan from recent sales |
| Lucas County | Not yet published | — | — | Scan from recent sales |
| Greene County | Not yet published | — | — | Scan from recent sales |
| Monona County | Not yet published | — | — | Scan from recent sales |
| Decatur County | Not yet published | — | — | Scan from recent sales |
| Adair County | Not yet published | — | — | Scan from recent sales |
| Monroe County | Not yet published | — | — | Scan from recent sales |
| Worth County | Not yet published | — | — | Scan from recent sales |
| Van Buren County | Not yet published | — | — | Scan from recent sales |
| Pocahontas County | Not yet published | — | — | Scan from recent sales |
| Ida County | Not yet published | — | — | Scan from recent sales |
| Wayne County | Not yet published | — | — | Scan from recent sales |
| Fremont County | Not yet published | — | — | Scan from recent sales |
| Osceola County | Not yet published | — | — | Scan from recent sales |
| Taylor County | Not yet published | — | — | Scan from recent sales |
| Audubon County | Not yet published | — | — | Scan from recent sales |
| Ringgold County | Not yet published | — | — | Scan from recent sales |
| Adams County | Not yet published | — | — | Scan from recent sales |
Iowa questions
When is the property tax appeal deadline in Iowa?
April 2 to April 30 of the assessment year (Iowa Code §441.37); extended to May 1–June 5 in declared disaster counties. Equalization-order protests October 9–31. Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Iowa?
The Local Board of Review (city or county), after an optional informal review with the assessor April 2–25 hears the first appeal (Iowa Code §441.37).
How is a home assessed in Iowa?
At 100% of market value, valued as of January 1 of the assessment year; real estate is reassessed in odd-numbered years (Iowa Code §428.4). Residential assessment limitation (rollback): taxable value = assessed value × a percentage the Department of Revenue certifies each fall so statewide residential taxable growth stays within 3% (Iowa Code §441.21(4)); 44.5345% for 2025. It caps aggregate growth, not an individual parcel’s value.
What does a Iowa assessment notice show?
Often only an assessed value, and the assessed value, labeled “Total Value”. Notices mail: By April 1, when the valuation changed (Iowa Code §441.23, §441.28).
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- Iowa Code §441.37 (protest grounds and dates)
- Iowa Code §441.21 (actual, assessed and taxable value)
- Iowa Code §441.30 (informal review)
- Iowa Code §441.23 (notice of valuation)
- Iowa Code §428.4 (January 1 valuation; odd-year reassessment)
- Iowa Code §428A.1 (transfer tax, declaration of value)
- Iowa DOR, Property Tax – Assessment Limitations
- Iowa DOR, 2025 assessment limitation order (27 Oct 2025)
- Iowa DOR, Homestead Tax Credit and Exemption (SF 2472)
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).