Iowa Code » Chapter 441 — ASSESSMENT AND VALUATION OF PROPERTY
Iowa Code

Iowa Code § 441.39 (2026)

Notice of assessment protests and appeals to taxing districts

✓ current as of July 2026
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1. If a property owner or aggrieved taxpayer appeals a decision of the board of review to the property assessment appeal board or to district court and requests an adjustment in valuation of one hundred thousand dollars or more, the assessor shall notify all affected taxing districts as shown on the last available tax list. 2. In addition to any other requirement for providing of notice, if a property owner or aggrieved taxpayer files a protest against the assessment of property valued by the assessor at five million dollars or more or files an appeal to the property assessment appeal board or the district court with regard to such property, the assessor shall provide notice to the school district in which such property is located within ten days of the filing of the protest or the appeal, as applicable. [C97, §1373; S13, §1373; C24, 27, 31, 35, 39, §7134; C46, 50, 54, 58, §442.7; C62, 66, 71, 73, 75, 77, 79, 81, §441.39] 2005 Acts, ch 19, §56; 2005 Acts, ch 150, §130; 2017 Acts, ch 151, §19, 29

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Notes of Decisions
Cited in 71 cases (4 in the last 5 years), 1964–2023 · leading case: Heritage Cablevision v. Bd. of Review of the Mason City, 457 N.W.2d 594 (Iowa 1990).
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Heritage Cablevision v. Bd. of Review of the Mason City, 457 N.W.2d 594 (Iowa 1990). · cites it 8× “Whichever of these meanings is attributed to the words “other factors,” we are convinced that a court, in considering *598 an assessment appeal under section 441.39, is free to give no weight to proffered evidence of comparable sales which it finds not to be reflective of market…”
Post-Newsweek Cable, Inc. v. Bd. of Review, 497 N.W.2d 810 (Iowa 1993). · cites it 8× “See Iowa Code §§ 441.39 , 441.43. Based on a stipulation among the parties, the court then allocated 96.”
Avery v. Peterson, 243 N.W.2d 630 (Iowa 1976). · cites it 6× “” They argue for application of Code section 441.39 which provides for removal of the “presumption as to correctness” of a valuation in an assessment appealed from the Board of Review under Code section 441.”
Bartlett & Co. Grain v. Bd. OF REVIEW, ETC., 253 N.W.2d 86 (Iowa 1977). · cites it 4× “"* * * "In this review de novo, § 441.39, Code, 1971, we hold the taxpayer carried his burden to show a readily ascertainable market value under the buyer-seller test, and produced two disinterested witnesses to show that the market value was less than that determined by the…”
Ross v. Bd. of Rev. Of City of Iowa City, 417 N.W.2d 462 (Iowa 1988). · cites it 6× “Iowa Code § 441.39 (1983). Our review is de novo.”
Glen Haven Homes, Inc. v. Mills Cnty. Bd. of Review, 507 N.W.2d 179 (Iowa 1993). · cites it 6× “The action was heard in the district court as an “appeal in equity” sanctioned by Iowa Code section 441.39 (1991). 1 The issues were resolved in the district court by a ruling on a motion for summary judgment.”
Tiffany v. Cnty. Bd. of Review Ex Rel. Greene Cnty., 188 N.W.2d 343 (Iowa 1971). · cites it 8× “The final issue raised involves a determination of the nature and scope of the assessor's discretion in requiring taxpayer documentation of ownership of property that may be subject to the $2500 personal property tax credit.”
Dolphin Residential Coop., Inc. v. Iowa City Bd. of Review, 863 N.W.2d 644 (Iowa 2015). · cites it 4× “Although ordinarily appeals from decisions of the local board of review are triable in equity, Iowa Code § 441.39 , and our review is de novo, Iowa R.”
Wendling Quarries, Inc. v. Prop. Assessment Appeal Bd. of the State of Iowa, 865 N.W.2d 635 (Iowa Ct. App. 2015). · cites it 4× “2 Iowa *638 Code § 441.39. In reviewing a district court decision affirming an agency, we apply the standards of chapter 17A to determine if we reach the same conclusion as the district court.”
Compiano v. Bd. of Review of Polk Cnty., 771 N.W.2d 392 (Iowa 2009). · cites it 2× “§ 441.39. No new grounds may be raised in district court, but additional evidence may be presented.”
H & R P'ship v. Davis Cnty. Bd. of Review, 654 N.W.2d 521 (Iowa 2002). · cites it 6× “Iowa Code § 441.39 . Consequently, our review is de novo.”
Metro. Jacobson Dev. Venture v. Bd. of Review of Des Moines, 476 N.W.2d 726 (Iowa Ct. App. 1991). · cites it 2× “Iowa Code § 441.39 ; *728 Iowa R.App.P. 4.”
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