Board of Review (Appealing Your Assessment)

Rules of Board of Review

Board of Review Petition (PDF) 


Iowa Law as it Pertains to Protesting Your Assessment to the Linn County Board of Review:

  • The County Assessor is required to notify each property owner of their assessment each year by April 1 if there was a value change.
  • Any property owner or aggrieved taxpayer who is dissatisfied with the property assessment may file a protest against such assessment with the Board of Review on or after April 2, to and including April 30, of the year of the assessment.
  • Said protest shall be in writing and signed by the one protesting or by the protester's duly authorized agent. The taxpayer may have an oral hearing thereon if request therefore in writing is made at the time of the filing the protest.
  • The Board of Review reviews all petitions and has the power to confirm or to adjust upward or downward any assessment.
Filing a Petition to Protest Assessment

The County Assessor is required to notify each property owner of their assessment each year
The petition (PDF) must be filed or mailed to the Linn County Assessor's Office from April 2 through April 30. It must be postmarked no later than April 30.  

Filing by Mail
Mail to:  
Linn County Assessor's Office
935 Second Street SW
Cedar Rapids, IA  52404

Filing Electronically
Petitions may be electronically submitted by fax or email to be considered timely filed as long as the original Petition is mailed immediately.  

Fax: 319-892-5239
Email completed petition to the Linn County Assessor's Office

Questions
If you have questions, please contact the Linn County Assessor's Office at 319-892-5220. 

Iowa Code Sections

The following Code Sections address and explain the Laws and Procedures associated with property assessments and filing a protest petition with the board of review:

Code of Iowa Secition 441.21 (Actual, assessed, and taxable value (PDF) 

Code of Iowa Section 441.28 (Assessment Rolls - Change - notice to taxpayer)  (PDF)

Code of Iowa Section 441.30 (Informal assessment review period - recommendation) (PDF)

Code of Iowa Section 441.33 (Sessions of Board of Review) (PDF)

Code of Iowa Section 441.35 (Powers of review board) (PDF)

Code of Iowa Section 441.36 (Change of assessment - notice) (PDF)

Code of Iowa Section 441.37 (Protest of assessment - grounds) (PDF)

Code of Iowa Section 441.37A (Appeal of protest to property assessment appeal board) (PDF)

Code of Iowa Section 441.38 (Appeal to district court) (PDF)

Code of Iowa Section 441.38B (Appeal to district court from property assessment appeal board) (PDF)