Board of Review (Appealing Your Assessment)

If your property is in Linn County, outside of Cedar Rapids city limits, you may appeal your assessment with our office. If your property is within Cedar Rapids City limits, you will need to file your appeal with the Cedar Rapids City Assessor

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.


What is the Board of Review, and who are the members?

 The local Board of Review is composed of three or five members who are familiar with local market conditions and trends.  According to Iowa law, one member must be a farmer, one a licensed real estate broker, and one a registered architect or contractor.  The Board of Review reviews all petitions and has the power to confirm or to adjust upward or downward any assessment.  The Board operates independently of the Assessor's Office.  

What is the Property Assessment Appeal Board, and who are the members?

The Property Assessment Appeal Board (PAAB) is a state agency created for the purpose of establishing a consistent, fair and equitable property assessment appeal process.  Decisions of the local Board of Review may be appealed to PAAB.  One member of the board shall be a certified real estate appraiser or hold a professional appraisal designation, one member shall be an attorney practicing in the area of state and local taxation or property tax appraisals, and one member shall be a professional with experience in the field of accounting or finance and with experience in state and local taxation matters. Please visit the Property Assessment Appeal Board website for more information.

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)