Assessor

This article explains how the Polk County IA Assessor determines the market value of real property and how that value flows into your property taxes. You will learn what the assessor does, how the biennial assessment cycle works, what happens in a revaluation year, how to check and investigate details about your parcel, which exemptions and credits may apply, and how to request an informal review or file a protest with the Board of Review if you disagree with your assessment. Every section below is written to help property owners in Polk County put official resources to work, step by step.

Grasp the Role: What the Polk County IA Assessor Actually Does

Focus the mission on fair, uniform market value

The Polk County IA Assessor is legally responsible for assessing all taxable real property—residential, multi-residential, commercial, industrial, and agricultural—within Polk County, except where the law provides otherwise. The primary duty is to estimate market value so that similar properties are assessed equitably. Real property is revalued every two years, with the effective date of each assessment set at January 1 of the assessment year; partial values are determined for new construction or improvements based on completion as of January 1. These fundamentals underpin everything the office does and ensure that assessments are consistent with Iowa’s statutory framework.

Use the official home base for authoritative information

For current notices, how-to guidance, data, and forms, start at the Polk County Assessor Home. The site organizes everything from basic “how assessment works” explanations to specialized sales and inventory searches, ensuring you can validate figures and find the correct pathways for questions or appeals.

Polk County Assessor Home

Move with the Calendar: Assessment Cycle, Key Dates, and What They Mean for You

Anchor dates that matter

January 1 — Assessment date: The market value the assessor estimates is as of January 1. Any new construction or improvements are assessed at the stage of completion on that date.

April 1 — Valuation change notices: When your value changes, the assessor must notify you by April 1. This earlier notice date gives you time to evaluate options.

April 2–25 — Informal review window: You may request an informal review directly with the assessor during this period to see if a mutual agreement can be reached without a formal protest.

April 2–30 — Protest period: If you disagree with your value, submit a written, signed protest to the Board of Review during this window. If April 30 falls on a weekend, the deadline extends to the next business day.

May — Board of Review: The Board convenes annually in May to hear protests and issue written decisions.

October 16–25 (odd-numbered years) — Equalization appeals: When the State issues equalization orders, property owners have an additional, brief appeal window in October.

These official timeframes help you act promptly. If you plan to seek changes, organize documentation (sales comparables, appraisals, photographs of condition issues, etc.) well before the protest period opens.

Leverage Revaluation Years: What to Expect in 2025 and How to Read the Data

Why revaluation happens and how it works

Iowa uses a biennial assessment system. Assessors update assessments every odd-numbered year to keep values current with market conditions. This countywide effort—often called “revaluation” or “reappraisal”—recomputes market value using verified sales, cost and income approaches where applicable, and stratified analyses such as sales-ratio studies. In even-numbered years, assessments typically change only for specific reasons (e.g., new construction, demolition, or a factor unique to a particular parcel or group of parcels).

Go straight to the 2025 revaluation hub

The revaluation resource center provides messages from the Assessor and division directors, jurisdiction-level percent-change summaries, residential sales statistics, and agricultural productivity indicators. Reviewing these pages can help you understand neighborhood-level and class-level trends before you request an informal review or file a protest.

2025 Revaluation

Understand How Values Are Determined: Market Value, Methods, and Checks

Market value is the foundation

Under Iowa law, most classes of real property are assessed at market value—what the property would sell for in an arm’s-length transaction. The Assessor analyzes verified sales, accounts for differences between the sold and unsold properties (quality, condition, size, amenities, location), and applies standard appraisal techniques. For agricultural property, a different method focused on productivity and other statutory factors applies.

Use the Assessor’s explanation of “market value”

If you need a plain-language, official description of how market value is established, the Assessor’s information page lays it out. Reviewing it will make your discussions during informal review or any protest more productive.

Market Value

Sales ratio and equalization

Sales-ratio studies compare assessed values to actual sale prices to check whether assessments, by class and jurisdiction, track market levels. When required, the Iowa Department of Revenue issues equalization orders (typically in odd-numbered years) that adjust classes of property to bring assessed values into compliance with statewide standards. These mechanisms help maintain uniformity across districts and classes.

Investigate Your Parcel: Find Records, Verify Details, and Pinpoint Questions

Start with a property search

You can search by address, owner name, district/parcel (or geoparcel), or legal description. Less is often more—start with minimal inputs to avoid missing matches. The system supports advanced patterns for ranges, wildcards, and formatted parcel strings if you need to refine results.

Property Search

Drill into the assessment record

Once you find your parcel, confirm the property characteristics (living area, year built, quality and condition ratings, finished basement areas, outbuildings) and align them with reality. If something material is wrong (for example, a removed structure still listed), that error can justify a correction.

To take a deeper look at why your value is what it is, use the official self-guided form to see how the system is reporting the key drivers of your assessment.

Investigate Assessment

Supplement with mapped context when needed

If you are analyzing neighborhood influences or lot attributes, you can use county maps referenced by the Assessor to cross-check location, surroundings, and other spatial factors. Understanding the mapped context is particularly helpful when you compile comparables or evaluate uniformity.

Exemptions, Credits, and Special Programs: Reduce Taxable Value Where Eligible

Know the major programs

Iowa law provides several exemptions and credits that can reduce your taxable value if you qualify. Polk County’s official pages consolidate authoritative descriptions, eligibility criteria, and—in many cases—links to guidance and forms. Always confirm deadlines and documentation requirements on the Assessor’s site before filing.

Exemptions & Credits

Common programs include:

Homestead Credit (including 65+): A credit that reduces taxable value for a qualifying primary residence.

Military Exemption and Disabled Veteran considerations: Reductions for eligible service members and qualifying disabled veterans.

Business Property Assessment Limitation: Class-specific limitation that affects the taxable portion of assessed value for applicable property.

Use the Exemptions & Credits hub to confirm specific eligibility, application steps, and timing.

Urban Revitalization (Tax Abatement) overview

Urban revitalization—often known as “tax abatement”—is a temporary reduction of the property tax that would otherwise be due on the value added by qualified improvements. Key points highlighted by official materials include:

Applications are filed with the city where the property is located (or the County if in a township).

Improvements must be in a designated urban revitalization area and increase assessed value by the plan’s required percentage.

The deadline is February 1 of the exemption year, after qualified improvements are made.

Abatement does not eliminate all taxes—pre-improvement taxes remain, and taxes may still change because of levies or rollback changes.

Because each jurisdiction’s plan can differ in structure and duration, verify that your improvement and location match a current plan before you rely on projected tax effects.

Request an Informal Review: Resolve Questions Directly with the Assessor

Use the April 2–25 conversation window wisely

If your new assessment notice arrives and you believe the market value is off, an informal review is the quickest path to a potential fix. During April 2–25, you can contact the Assessor’s office to discuss the valuation, share relevant evidence, and work toward an agreement. If both sides agree on a revised value, you can avoid filing a protest with the Board of Review.

Bring well-organized support:

A recent independent appraisal, if available.

Sales of comparable properties (similar location, style, size, age, condition) that indicate a different market value.

Listing, purchase agreement, or closing documents if the property recently sold.

Photos and inspection reports showing condition issues not visible from exterior inspection.

Preparing this material early will help you use the informal review period effectively.

File a Protest with the Board of Review: Grounds, Evidence, and Process

Understand your statutory grounds for protest

Iowa Code defines the valid grounds for a Board of Review protest. Common grounds include:

Inequity: Your property is not assessed equitably compared to similar properties.

Overvaluation: Your property is assessed at more than its market value.

Exemption/Misclassification: The property is not assessable, is exempt, or is misclassified.

Error: There is a factual error in the assessment record.

Fraud: The assessment is fraudulent.

The county’s official protest information page offers procedural detail and links to program-specific resources you may need as you assemble your filing.

Protest Information

Use the official petition form and meet the April 2–30 deadline

To begin the appeal, submit a signed petition to the Board of Review between April 2 and April 30. If April 30 falls on a weekend, you may file the next business day. The county provides a petition template to standardize the information the Board needs to schedule and decide your case.

Protest Forms

When completing the petition:

Identify the parcel accurately and state the current assessed value.
Check the specific ground(s) for your protest and attach supporting evidence.
If you want to speak with the Board, request an oral hearing on the form.
Provide a reliable mailing address and daytime phone for scheduling notices.

Expect a written hearing notice and, after deliberation, a written decision explaining the Board’s action.

Appeal Beyond the Board of Review: PAAB and District Court Paths

Property Assessment Appeal Board (PAAB)

If you are dissatisfied with the Board of Review’s decision, you may appeal to the state Property Assessment Appeal Board (PAAB). The Assessor may also appeal a Board decision. PAAB’s process focuses on the record and evidence related to the property’s market value (or other grounds you raised). The Assessor’s site provides an official page to orient property owners to PAAB’s role and procedures.

PAAB Information

District Court

Alternatively, you may file directly with District Court, or continue to District Court after PAAB if you remain dissatisfied. If the Department of Revenue issues an equalization order in an odd-numbered year, property owners have a separate October 16–25 written appeal window specifically related to equalization, distinct from the April protest period.

Put Official Tools to Work: Data, Reports, and Reference Materials

Explore searchable reports and statistics to support your position

The Assessor’s web resources contain deep data sets you can cite when evaluating your value or preparing a protest:

Sales statistics by property class help you confirm whether sale price trends support your valuation argument.

Assessment statistics and inventory statistics show class-level changes and distribution across the County.

Jurisdiction-level summaries help you see whether specific cities or townships experienced different patterns than the County overall.

Using these reports can strengthen your case by grounding it in the same data ecosystem the Assessor uses.

Know how tax rates are set—separate from assessment

Assessment establishes value, while taxation applies rates and state rollback percentages to that value. Tax levy decisions by taxing authorities and the state-set rollback can change your final bill even if the assessed value stays constant. When you see your tax statement change, consider whether the shift came from value, levy, or rollback.

Work Step-by-Step: A Practical Owner’s Checklist

Before assessment notices arrive

Confirm property characteristics in the Assessor’s database are accurate for your parcel (square footage, finish areas, condition).

Understand local market activity relevant to your property class and neighborhood.

Gather documents that would support a valuation discussion if needed (appraisals, sales comps, estimates for repairs).

After a valuation change is mailed (by April 1)

Read the assessment notice carefully, noting the January 1 effective date.

Use “Investigate Assessment” to see what’s driving your value and whether the attribute data looks correct.

Consider an informal review (April 2–25) if you can support a change with evidence.

If you decide to protest (April 2–30)

Select the appropriate grounds and gather focused evidence.

File the official petition form by the deadline and request an oral hearing if you want to present directly.

Prepare concise remarks for the Board of Review hearing, tying your evidence to market value or statutory grounds.

After the Board of Review decision

Review the written decision and reasoning.

If still dissatisfied, appeal to PAAB or file with District Court, noting any specific equalization appeal windows in odd years.

Apply Exemptions and Credits Correctly: Timing and Documentation Matter

Homestead (including 65+), Military, Disabled Veteran, and business-class provisions

Each program has distinct eligibility criteria, documentation, and timing. Confirm requirements via the Exemptions & Credits resource page and note that some programs apply to assessed value while others operate through statewide rollback or class-based limitations. Keep proof of primary residence status, service records, disability documentation, or business property classification ready before you file.

Exemptions & Credits

Urban Revitalization timing

If you complete qualifying improvements in a designated urban revitalization area, submit your application by February 1 of the exemption year to the proper jurisdiction. Plans vary, and the exemption applies to the value added by improvements, not to the pre-existing value.

Strengthen Your Position with Clear Evidence: What Works Best

Comparable sales

Choose 3–5 sales that are truly comparable in location, quality, condition, age, and size. Adjust thoughtfully for material differences and avoid incomparable properties (e.g., renovated vs. original condition, different construction type). If market evidence shows that your property would not sell for the assessed value as of January 1, your overvaluation argument becomes stronger.

Appraisals and recent transactions

A recent independent appraisal with an effective date near January 1 is compelling. Sale or listing activity directly tied to your property can also be persuasive if the terms reflect an arm’s-length market transaction.

Condition documentation

Interior issues invisible from exterior inspection—foundation movement, water intrusion, mechanical failures—should be documented with photos, contractor estimates, or inspection reports. Tie these to cost to cure or market reaction to demonstrate an effect on value.

Read Revaluation Outputs Thoughtfully: Countywide Trends vs. Your Parcel

Countywide does not always equal neighborhood

The 2025 revaluation statistics often present jurisdiction-level and class-level percent changes. While these are essential for understanding the general landscape, your protest must still be based on your property’s market value and characteristics. Use the countywide reports to understand context, then refine your evidence to your immediate location and property attributes.

Sales-ratio patterns

If the class-level sales-ratio indicates assessed values are running above or below sale prices, the State’s equalization can push values for compliance. Your parcel-level case still rests on market value, but understanding sales-ratio direction helps you anticipate broader movements.

Make the Assessor’s Official Pages Your Primary Source

Navigate Special Cases: Construction, Demolition, and Classification Questions

New construction and partial completions

If you started building or remodeling but had not finished by January 1, the assessor estimates a partial value based on the stage of completion. Be prepared to provide documentation of completion percentage if you believe the record misstates progress.

Demolition or removal of structures

Ensure demolished or removed improvements are reflected accurately. If a structure still appears on the record after removal, that is an error ground for correction or protest.

Classification and use changes

A change in how a property is used (for example, a shift between residential and commercial, or agricultural use factors) can trigger classification questions with different valuation methods. If your use changed before January 1, gather evidence to show the correct classification.

Prepare for Your Hearing: Present Clearly and Stay on Point

Keep the Board focused on January 1 market value

Frame your presentation around what a willing buyer would pay for your property on January 1 of the assessment year. Highlight the strongest evidence first (a recent arm’s-length sale, a professional appraisal, or tight comparable sales). If arguing inequity, present side-by-side comparisons of close neighbors with material similarities and explain adjustments.

Anticipate questions

Are your comparables truly comparable?

How did you adjust for differences?

Do your photos and reports demonstrate condition issues that buyers would value materially?

Having succinct answers and organized exhibits will help the Board understand your case quickly.

Keep Perspective: Assessment vs. Taxes and Why Bills Change

Three moving parts behind your final property tax bill

Assessed value (the Assessor’s estimate of market value as of January 1).

Rollback (state-set percentages that reduce taxable value for certain classes).

Tax levies (budgets adopted by taxing authorities like cities, school districts, and the County Auditor’s levy certifications).

Your bill can increase if levies rise or if rollback percentages change—even when assessed value is flat. Conversely, assessed value can increase while the final bill changes less if rollback or levies move downward. Distinguishing these drivers will help you decide whether to pursue a value appeal or to engage your taxing authorities about budgets and rates.

Departments and Offices (Addresses & Phone Numbers)

Polk County Assessor — 111 Court Avenue #195, Des Moines, IA 50309-0904 — (515) 286-3014

Polk County Assessor FAQs

How can I verify my property record and sales data in Polk County?

Start with the county’s official Property Search to look up your parcel by address, owner, or parcel number. Open your parcel page to review characteristics like living area, year built, finished basements, outbuildings, and classification. Use the built-in sales and inventory tools to pull nearby transactions by class and style, then compare those to your record for accuracy. If you’re researching neighborhoods or grids, the maps linked from the search portal provide area and drill-down views maintained by the Assessor.

Where do I see what drove my new value?

Use Investigate Assessment to generate a diagnostic view of your parcel. This self-guided report surfaces the attributes and model factors informing the assessment, helping you spot data mismatches (e.g., incorrect condition or square footage) and understand how adjustments were applied for quality, amenities, or partial completion as of January 1.

When and how do appeals work in Polk County?

Assessment change notices are mailed by April 1. Property owners may request an informal review April 2–25. Formal protests to the Board of Review must be filed April 2–30 (if April 30 falls on a weekend, the deadline extends to the next business day). Hearings occur in May, with written decisions issued afterward. Full rules, grounds (inequity, overvaluation, exemption/misclassification, error, fraud), and forms are posted under Protest Information.

What changes should I expect in a revaluation year?

Iowa uses a biennial cycle; countywide updates are required in odd-numbered years, with even-year changes typically limited to special circumstances like new construction or demolition. Polk County publishes jurisdiction-level percent changes, class statistics, and official messages from division directors at 2025 Revaluation so owners can understand trends before pursuing reviews or protests.

Which programs can reduce taxable value, and what about urban revitalization?

Common programs include homestead (including 65+), military, disabled veteran, and the business property assessment limitation; each has specific requirements and timelines managed by the Assessor. Separately, urban revitalization (tax abatement) can temporarily exempt value added by qualified improvements in designated areas; applications are filed with the city (or County if in a township) by February 1 of the exemption year. Review the county’s official guidance at Urban Revitalization.