After clicking the link below, you will be required to conduct a property search. Once you have reached the property’s summary page, scroll to the bottom of the page and follow the link for “Board of Review Petition.”
Protest forms can be downloaded by following the link below. These forms will only be accepted by fax, US postal service, or in person.
Mail: 121 North 9th Street, Adel, IA 50003
Copy in Hand: 121 North 9th Street, Adel, IA 50003
The Dallas County Board of Review is comprised of five members. All members live in Dallas County and are not employed by the Assessor's office nor any other county office.
2020 Board Member positions:
- Stacey Crow, Farmer/ Realtor
- Craig Gratias, Builder
- Tanya Schettler, Insurance Agent
- Jody Smith, Retired Civic Administration
- Charles Goodall, Realtor
(Members' phone numbers are not given to the public.)
Meetings are open to the public. Meeting dates and times will be posted twenty-four hours prior to the meeting. The Board will be in session during the month of May, and if needed, may request an extension from the Iowa Department of Revenue.
Notification of the Board's decision will be mailed after they have adjourned. The decision letter will also include options for further action through the Property Assessment Appeal Board (PAAB) or District Court, if desired. The website address for the PAAB is: https://paab.iowa.gov/.
Latest version of the Board of Review Duties are: Board of Review Duties 2018
DALLAS COUNTY 2020 BOARD OF REVIEW
RULES AND PROCEDURES
The Board will allow ten (10) minutes for an oral hearing for each distinct property.
The hearing will be informal, and the Board will allow questions and statements by all parties involved. A representative from the Assessor’s office shall be present during the Board’s proceedings to ensure the Board will have access to all public records in the Assessor’s office. The Board may audio record each hearing.
Beginning April 2, 2020, the Board of Review will accept petitions filed electronically only on the Assessor’s Beacon website. Petitions filed by email or by any other electronic means will not be accepted. The Board will continue to accept faxed, post office mailed petitions, or petitions delivered to the Assessor’s office. If a postmark date is not present on a mailed article, then the date of receipt of the protest will be considered the date of the mailing. Petitions not filed timely will be notified after the Board adjourns. The Board will not act upon any petition that is not filed on time or properly filled out. All petitions must be signed by an owner or authorized agent with agent authorization attached.
Petitions not marked “yes” or “no” for a hearing will be considered as a non-oral hearing. Petitions marked with a comment such as “if needed” or “if necessary” will be considered as a non-oral hearing.
The Board gives the Assessor’s office permission to send subpoenas, letters of inspection, and letters of discovery to obtain additional pertinent information from petitioners, as needed.
The Board of Review will notify a petitioner by phone, email, or mail as to the appointment time for their requested oral hearing. Notification by mail will be postmarked five (5) calendar days prior to the actual hearing date. If the petitioner misses the set appointment, there will be a make-up date where petitioners will be allowed an oral hearing.
You must furnish documentation to support your appeal. The Board of Review only acts on appeals of assessed valuations, not property tax amounts. The burden of proof shall be upon the petitioner to prove that the valuation is excessive, inequitable, or inadequate per Iowa Code 441.21(3).
The Board of Review may request or subpoena the following information:
- A copy of an appraisal
- A copy of a sales agreement
- An itemized listing of any construction costs, remodeling costs, or repair costs
- Income and expense statements with rent rolls
The Board of Review may request additional information to clarify a petitioner’s case and, if necessary, the Board does have the ability to serve a subpoena upon a taxpayer who is appealing their property valuation under Iowa Code 441.32.
You may be asked to allow the Board of Review or a representative from the Assessor’s office to inspect your property to verify assessment information.
The Board of Review will mail a “Notice to Property Owner as to Assessment” to all petitioners or their agents after all protests have been heard, actions have been taken, and adjournment.
Adopted May 1, 2019
Amended March 18, 2020