Understanding Your Assessment

 Grounds for Appeal

1. That said assessment is not equitable as compared with assessments of other like property in the county or city.
2. That the property is assessed for more than the value authorized by law. (Section 441.21, Code of Iowa)
3. That the property is not assessable, is exempt from taxes, or is misclassified.
4. That there is an error in the assessment.
5. That there is fraud or misconduct in the assessment.

The amount of the property taxes due and/or the ability of the owner to pay are not valid reasons or grounds for appeal.

 Appeal Processes

• April 2 - 25 (Informal Review): If you're not satisfied with the assessment of your property, you can request an informal review with the Ames City Assessor's Office.
  • Be prepared to present information that will substantiate the value you feel is fair and equitable and by using the same grounds for protest as described above.
  • If an agreement can be reached between the taxpayer and the assessor, the value can be changed with a written and signed agreement no later than April 25th. If there is no agreement made between the assessor and the taxpayer, a formal protest to the Board of Review may be filed no later than April 30th. 
    • Please review your property information on our Beacon website. 
    • Call 515-239-5370 to start the process.
    • Iowa Code 441.30

• April 2 - 30 (Ames Board of Review): A property owner may appeal the assessment on their property by filing a petition with the Ames Board of Review. The petition is available on this website from April 2 - 30.
  • Be prepared to present information that will substantiate the value you feel is fair and equitable and by using the same grounds for protest as described above and on the Board of Review page.
  • It is not mandatory that an informal review be requested in order to file a formal protest with the Board of Review.

For Board of Review Cases, the Following Information is Requested:

• For All Properties:
  • A list of all repairs or improvements totaling over $500 or more which have been made to the property in the past 3 years, whether paid by the owner of the property or by a tenant. Examples include additions, renovations, roofs, furnaces, siding, ceiling replacement, wiring, plumbing, etc.
  • Construction costs for new or nearly new construction including all direct and indirect costs, change orders and additions.
  • Documentation of all recent sales or purchases of the appealed property and comparable properties that the property owner/lessee relies on, offers to sell (including listings), offers to buy, or actual transactions involving the property at any time in the past 3 years.
  • A complete copy of any appraisal made for any purpose, such as financing, refinancing, sale, purchase, estate or other type of property settlement, etc. in the past 3 years.
  • All information available to the appellant that would assist the board of review to determine market value. Examples would be information about environmental hazards and conditions, engineer’s reports, etc.
• All Properties Classified as Commercial or Industrial:
  • Items listed under “For All Properties.”
  • Operating statements for the past 3 years and a list of all leases currently in effect along with all the lease terms. Copies of the actual leases may be submitted in lieu of a list.
• Motels and Hotels:
  • Items listed under “For All Properties.”
  • Operating statements for the past 3 years and a list of all leases currently in effect along with all the lease terms. Copies of the actual leases may be submitted in lieu of a list.
  • Must provide a schedule of room rents and rates for other services in addition to any leases in effect.
• Apartments and Rooming Houses:
  • Items listed under “For All Properties.”
  • Operating statements for the past 3 years and a list of all leases currently in effect along with all the lease terms. Copies of the actual leases may be submitted in lieu of a list. May provide a rent roll and a sample lease indicating utilities and services provided in the rents in lieu of the actual lease copies.

The decision made by the Board of Review can be appealed to the District Court or to the Iowa Property Assessment Appeal Board (PAAB) within twenty days after its adjournment or May 31st, whichever date is later. More information is available at the assessor’s office or on the PAAB website.

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