Tax Code Reference
Effective Rate: 1.33%
Iowa
Property Tax Code
Iowa Code — Chapter 428 (Assessment of Real Property) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Iowa.
Quick Facts
Assessment Authority
County/City Assessor
Appeal Board
Local Board of Review
Assessment Ratio
100% of actual value
Assessment Cycle
Biennial (odd years)
Appeal Deadline
April 2 – April 30, 2026 (Board of Review) — you cannot file before April 2
Assessment System
Governing CodeIowa Code — Chapter 428 (Assessment of Real Property)
Assessment AuthorityCounty/City Assessor
Assessment Ratio100% of actual value
Assessment CycleBiennial (odd years)
Appeal System
Appeal BoardLocal Board of Review / Property Assessment Appeal Board (PAAB)
Appeal DeadlineApril 2 – April 30, 2026 (Board of Review) — you cannot file before April 2
Key Notes for Iowa
Iowa reassesses property every two years (odd years). The protest deadline to the Board of Review is April 30. The PAAB provides a statewide administrative appeal option.
Hearing Types Available
1
Board of Review2
Property Assessment Appeal Board3
District CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Incorrect classification
Denial of exemption