Protesting Your Assessed Value

Property owners who disagree with the assessor’s estimate of the market value of their property should ask themselves, "Could I sell this property for that amount today?" If the answer is yes, then the value is probably correct. However, every property owner has the right to appeal an assessment. Remember that your protest and the information you use to support your appeal should be based on your property’s actual value on the assessment date (January 1).

Property owners may appeal their assessments to local boards of review by filing a written protest between April 2nd and April 30th. If April 30th falls on a weekend, the deadline is extended to the following business day.These boards meet annually in May to consider the protests. Petition forms are available at the local assessor’s office and from our web site at web.assess.co.polk.ia.us - Protest Forms
Return the completed protest forms via email: protest@assess.co.polk.ia.us; fax: 515-286-3386; or US mail: 111 Court Ave, Rm 195, Des Moines, Iowa 50309.

For as long as we can remember, the Assessor notified owners of any change in valuation by April 15 and appeal dates were April 16 through May 5. The property tax reform, signed in 2013, changed these dates to allow taxpayers more time to appeal their assessments. Assessors must now communicate any valuation changes to property owners by April 1 instead of April 15.

Property owners can request an informal review with an assessor from April 2 - April 25. Previously, property owners could request a review from April 1 - May 4. This change was needed because the Board of Review is required by law to convene May 1 each year. The change allows all informal reviews to be completed before the Board meets. If property owners reaches an agreement with the Assessor during the informal review, they can avoid filing a protest with the Board of Review.

In a reassessment year a property owner may protest an assessment for one or more of the following reasons:

Steps

  1. Find out What Your Current Assessment Is
    • Assessment Notices are mailed out before April 1 if there is a change in the value.
    • Call the Polk County Assessor's office 515-286-3014.
    • Search the Assessor's web site for your property www.assess.co.polk.ia.us.
  2. File a Petition with the Board of Review
    To begin the appeals process, you must file a written, signed protest with your Board of Review.
    • The Petition to Local Board of Review is available online.
    • Complete Form - You must specify the reason in your written petition.
      • The top portion of the form asks for information to identify the property you are protesting.
        • The Undersigned - enter your name
        • The following described real estate - enter the legal description of the property
        • The street address - enter the street address of the property
        • In the sum of - enter the current assessed value
      • Grounds - Your protest must be based on a reason authorized by Iowa Law
        • 1. The assessment is not equitable as compared to similar properties. This is the grounds to use if you think your assessment is out of line with your neighbors. You should list the neighbor's address and their assessment on the protest form. Using this reason may upset your neighbors. If you are successful in convincing the Board of Review your neighbors are under assessed compared to your assessment, the Board may resolve the inequity by raising their assessments, not lowering yours. Remember, the Board of Review must set assessments at market value.
        • 2. The property is assessed for more than the value authorized by law. This is by far the most frequently used ground. It is claiming your property is not worth as much as the assessor says it is. There are two blanks, the amount of the over assessment and its actual value. However, you should do more than just claim what it's worth; you should provide evidence that persuades the Board of Review you are right. Any of the following would be good support for this choice:
          • An appraisal: attach or provide a copy to the Board as soon as possible.
          • A copy of a recent sales listing of your property. (If it's less than the assessment.)
          • A copy of a sales agreement or evidence of a recent sale.
          • A list of three to five sales of properties comparable to yours that indicate your property would not sell for the assessment.
          • Pictures or inspection reports showing deficiencies that may not be obvious from an outside inspection, such as termite damage or a problem basement wall.
        • 3. The said property is not assessable, is exempt from taxes or misclassified for the following reasons.
        • 4. There is an error in the assessment. If the assessor's office has made a mistake in describing your property, use this grounds. If for example you have removed your garage and it is still assessed, file on grounds #4. Minor corrections may not reduce your value.
        • 5. There is fraud in the assessment. This should be clearly stated.
  • Be sure to request an oral hearing in your written protest/petition if you would like to speak to the Board or Review.
  • The protest will not be accepted unless it is signed.
  • It is very important to complete the bottom section of the form with your contact information including your mailing address where the notices will be sent and a daytime phone number where you can be reached by our office if there is a scheduling question.
  • If you’re protesting assessments for more than one parcel of property, you will need to complete a separate form for each parcel.
  • You must file (in person) or postmark (in the mail) your petition from April 2 to April 30th for it to be valid. (There’s an extended period for disaster areas; you can check with your local officials to find out the deadline. Also, if April 30th falls on a weekend, you can file the following Monday.) Mail or Deliver form to:
    Polk County Assessor
    111 Court Ave. Rm. 195
    Des Moines, IA 50309
  • The Board of Review Hearing
    The Board meets in May to consider assessment protests. It stays in session as long as it needs to act on all the protests, usually not past May 31st. If you requested an oral hearing in your petition, you can appear before the Board to support your petition.
    • You will receive written notice of your hearing date from Board of Review.
    • The Board will send written notice of its decision and the reasons for its decision after the Board adjourns.
  • If you’re not happy with the Board of Review’s decision, you can appeal to:
    • The Property Assessment Appeal Board
      If dissatisfied with a property assessment appeal board decision, the decision may then be appealed to the district court. In the alternative, property owners may still file appeals directly with the district court and forego filing with the property assessment appeal board.
    • The District Court
  • The assessor also has a right to appeal if they disagree with the Board of Review's decision.
  • Equalization Orders

    In odd numbered years when an equalization order is issued by the Department of Revenue, property owners may file a written appeal between October 16th and October 25th.

    Iowa Code