Iowa Code

Iowa Code § 441.23 (2026)

Notice of valuation

✓ current as of July 2026

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If there has been an increase or decrease in the valuation of the property, or upon the written request of the person assessed, the assessor shall, at the time of making the assessment, inform the person assessed, in writing, of the valuation put upon the taxpayer’s property, and notify the person, that if the person feels aggrieved, to contact the assessor pursuant to section 441.30 or to appear before the board of review and show why the assessment should be changed. However, if the valuation of a class of property is uniformly decreased, the assessor may notify the affected property owners by publication in the official newspapers of the county. The owners of real property shall be notified not later than April 1 of any adjustment of the real property assessment. [C97, §1356; C24, 27, 31, §7111; C35, §7111, 7129-e1; C39, §7111, 7129.1; C46, §441.6, 442.2; C50, 54, 58, §441.15, 442.2; C62, 66, 71, 73, 75, 77, 79, 81, §441.23] 92 Acts, ch 1073, §13; 2004 Acts, ch 1086, §72; 2013 Acts, ch 123, §51, 64, 65 Referred to in §428.4

Notes of Decisions

Cited in 6 cases, 1977–2006 · leading case: Bd. of Sup'rs of Linn Cty. v. Dept. of Revenue, 263 N.W.2d 227 (Iowa 1978).

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Bd. of Sup'rs of Linn Cty. v. Dept. of Revenue, 263 N.W.2d 227 (Iowa 1978). · cites it 2× “§ 441.23. Extensive procedures for protest of such changes before the local board of review and appeal to district court were provided.”

Good Dev. Co. v. Horner, 260 N.W.2d 524 (Iowa 1977). · cites it 16× “Code 1973, § 441.23. Section 441.28 of the Code is not involved.”

Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). “§§ 441.23, .37. The department of revenue then equalizes the assessments, id.”

Okland v. Bilyeu, 359 N.W.2d 412 (Iowa 1984). · cites it 2× “Provisions for notice of the assessment are in section 441.23. The assessment is to be completed not later than April 15 each year.”

Bill Fennelly, Scott Cnty. Treasurer Vs. A-1 Mach. & Tool Co. (Iowa 2006). “§§ 441.23, .37. The department of revenue then equalizes the assessments, id.”

First Iowa State Bank v. Bd. of Review of Monroe Cnty., 424 N.W.2d 441 (Iowa 1988). “§ 441.23. The property owner then has the opportunity to appear before the board of review and show why the assessment values should not be changed.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.