Iowa Code

Iowa Code § 441.28 (2026)

Assessment rolls — change — notice to taxpayer

✓ current as of July 2026

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The assessment shall be completed not later than April 1 each year. If the assessor makes any change in an assessment after it has been entered on the assessor’s rolls, the assessor

Tue Dec 09 22:11:29 2025 Iowa Code 2026, Chapter 441 (66, 0) 29 ASSESSMENT AND VALUATION OF PROPERTY, §441.29\n\nshall note on the roll, together with the original assessment, the new assessment and the reason for the change, together with the assessor’s signature and the date of the change. Provided, however, in the event the assessor increases any assessment the assessor shall give notice of the increase in writing to the taxpayer by mail postmarked no later than April 1. No changes shall be made on the assessment rolls after April 1 except by written agreement of the taxpayer and assessor under section 441.30, by order of the board of review or of the property assessment appeal board, or by decree of court. [C51, §471, 473; R60, §732, 733, 736; C73, §821, 825; C97, §1360, 1366; S13, §1360, 1366; C24, 27, 31, 35, 39, §7115, 7122, 7123; C46, §405.20, 441.10, 441.17, 441.18; C50, 54, 58, §405.20, 441.18, 441.25; C62, 66, 71, 73, 75, 77, 79, 81, §441.28] 2005 Acts, ch 150, §126; 2013 Acts, ch 123, §53, 64, 65; 2015 Acts, ch 116, §6, 13 Referred to in §428.4

Notes of Decisions

Cited in 6 cases, 1962–1994 · 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 3× “§ 441.28. The assessor was required to notify, by April 1st, those persons whose property valuation had been changed.”

Farmers Grain Dealers Ass'n of Iowa v. Woodward, 334 N.W.2d 295 (Iowa 1983). · cites it 2× “Section 441.28 required that the assessment be completed “not later than April 30.”

Vogt v. Bd. of Review, 519 N.W.2d 395 (Iowa 1994). · cites it 2× “Only if there was error in the preceding valuation, or a change in the value of the property, does the assessor adjust the valuation during an interim year.”

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

Okland v. Bilyeu, 359 N.W.2d 412 (Iowa 1984). “§ 441.28. No change in the assessment rolls is to be made after April 15 “except by order of the board of review or by decree of court.”

Cent. Iowa Power Coop. v. City of Cedar Rapids, 116 N.W.2d 422 (Iowa 1962). “Sections 28 and 33, chapter 291, Laws of the Fifty-eighth General Assembly, now sections 441.28 and 441.33, Code of Iowa, 1962.”

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