Appealing Your Assessment

Appeals must be filed in the year the assessment notice is received. Appeals cannot be filed for prior years or when tax statements are received 18 months after the assessment notice was sent.

Assessment appeals must be based on property assessment, not tax amounts, and require specific evidence regarding market value, inequity, classification, or errors. Documentation, such as comparable sales, recent appraisals, and detailed property updates, must be provided to support claims. 

This information outlines the two ways to challenge your property assessment in Ames:

1. Informal Review (April 2 – April 25)

  • Process: Call the Assessor’s Office at 515-239-5370 to discuss your valuation and request a form.  You can also make a request by email at cityassessorinfo@cityofames.org.
  • Requirement: Under one or more grounds for appeal, you must provide evidence to prove your suggested value.
  • Deadlines: Informal requests end April 25 and requests must be submitted no later than April 20. Any agreement must be signed by April 25. If no agreement is reached, you can still file a formal protest.
  • Note: You do not have to do an informal review first; you can go straight to a formal protest if you prefer.

2. Formal Protest to Board of Review (April 2 – April 30)

  • Process: File a written petition with the Board of Review.
  • Forms may be requested by calling or emailing the Ames Assessors office or on the Iowa Department of Revenue website. Petition to Local Board of Review, 56064
  • Requirement: Under one or more grounds for appeal, you must provide evidence to prove your suggested value.
  • Board Rules: Review the Board of Review Rules and Procedures for additional information. Ames Board of Review Rules and Procedures
  • Deadlines: Formal petitions must be filed by April 30.
  • Hearings: There are 2 types of hearings. Oral Hearings are held between May 1 and May 31; oral hearings must be requested at the time the petition is filed.  A date and time to appear before the Ames Board of Review will be emailed to you. Non-Oral Hearings are written protests and decided on the written evidence provided to the board.   
  • Decisions:  Decision letters are mailed 3 days after the Ames Board of Review adjourns for the session. The decision made by the Board of Review can be appealed to the District Court or to the Iowa Property Assessment Appeal Board (PAAB).  You must appeal to the Board of Review prior to filing with District Court or PAAB.

Grounds for Appeal

  • Inequity: Your property is assessed higher than similar "like" properties. You must provide multiple examples of similar homes in your neighborhood to prove the method wasn't applied uniformly.
  • Market Value: The assessment is higher than what the property would actually sell for. You should provide recent sales, a recent appraisal, or inspection reports showing deficiencies. Sales, appraisals and reports should be within 12–24 months prior to the assessment date.
  • Exemptions: The property should be tax-exempt or includes non-taxable portions. You must provide proof that your application and all supporting documentation was filed by the deadline for credits/exemptions.
  • Misclassification: The property is listed as the wrong type (e.g., commercial vs. residential). You must explain its primary use.
  • Assessment Error: There is a mathematical mistake or a factual error in the property listing (e.g., wrong square footage).  An onsite inspection conducted by the assessor’s office may be necessary.

Evidence & Documentation

  • Specific Claims: Describe your claim in your own words with as much detail as possible.
  • Sales of comparable properties: Use Comp Search to find comparable properties to support your claim.
  • Recent Updates: List any repairs or modifications made in the last two years, including itemized costs and who performed the work.
  • Deferred Maintenance: List any repairs or modifications that need to be made including itemized costs or quotes and who will perform the work.
  • Insurance/Appraisal: Provide the replacement cost used for insurance or a recent appraisal of the purchase of the property.

More information on assessments and appeals can be found on these websites:

 

 

 

 

Appealing Your Assessment

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