Protest of Assessment
Protest ProcedureIf you believe the assessed value of your property exceeds the anticipated market value, depending on the date, you have 2 options available to you.
Prior to April 1, the property owner / agent should contact the Assessor's Office to discuss the assessment. The assessor may make changes to the assessment up to and including April 1 of the current assessment year. Per Iowa Code - the assessor cannot make changes to the assessment after April 1 unless a request for and informal review is requested and an agreement is signed by the assessor and property owner/agent.
April 2 - April 25 inclusive, a property owner may request an informal review of the assessment based upon one or more of the grounds specified for protest. Request may be made by telephone, mail, electronic medium or in person to the Assessor’s Office. If the assessor and the property owner/agent come to an agreement regarding the review and sign the informal agreement form, the assessor can change the valuation for the current assessment year. If an agreement cannot be reached, the property owner/agent may file an appeal with the Board of Review by April 30 of the current assessment year.
April 2 - April 30 inclusive, the property owner/agent may file an appeal form with the Muscatine County Assessor to protest the valuation or classification the assessment year based upon the grounds listed in the Code of Iowa.
Filing an Appeal
- Verify current assessment
- File a written, signed protest with the Muscatine County Board of Review. The protest form is available below and should be delivered to the Muscatine County Assessor's Office between April 2 and April 30.
- Identify the property you are appealing - address or parcel number.
- Enter information regarding the property in the appropriate areas.
- Enter the grounds for your appeal:
- Assessment is not equitable as compared to similar properties in the taxing district- provide comparable property addresses.
- The property is assessed for more than the value authorized by law - provide evidence the property value is less than the current assessment.
- The property is not assessable, exempt from taxes or is misclassified .
- There is an error in the assessment - indicate the error in describing the property or listing the characteristics.
- There is fraud or misconduct which shall be specifically stated.
- Request an oral hearing if you wish to appear before the Board prior to the inspection of the property to present your appeal - the Board will generally inspect the property and discuss your concerns on site. You will receive notification of the time and place of the hearing and the inspection time as soon as possible once the Board schedules the meeting dates.
- Provide contact information, including email and/or telephone number where you can be reached to arrange the hearing, if desired, the inspection of the property and the address you wish the notice of the Board's actions mailed to.
Muscatine County Assessor
Muscatine County Administration Building
414 E 3rd St Suite 202
Muscatine, IA 52761
- Protest of Assessment Grounds, 441.37
- Board of Review, 441.35
- Property Assessment Appeal Board, 441.37A
- Appeal to District Court, 441.38
- Appeal on Behalf of Public, 441.42
- Trial on Appeal, 441.39