Franklin County Assessor
Protest of Assessment to Board of Review
Any property owner or aggrieved taxpayer who is dissatisfied with the property assessment may file a protest against such assessment with the Board of Review on or after April 2, to and including April 30, of the year of the assessment. Said protest shall be in writing and signed by the one protesting or by the protester's duly authorized agent. The taxpayer may have an oral hearing thereon if request therefore in writing is made at the time of the filing the protest. (Refer to Code of Iowa Section 441.37)
Said protest must be confined to one or more of the following grounds:
a. That said assessment is not equitable as compared with assessments of other like property in the taxing district. When this ground is relied upon as the basis of a protest the legal description and assessments of a representative number of comparable properties, as described by the aggrieved taxpayer shall be listed on the protest, otherwise said protest shall not be considered on this ground.
b. That the property is assessed for more than the value authorized by law, stating the specific amount which the protesting party believes the property to be over-assessed, and the amount the party considers a fair assessment.
c. That the property is not assessable, is exempt from taxes, or is misclassified and stating the reasons for the protest.
d. That there is an error in the assessment and state the specific alleged error.
e. That there is fraud in the assessment which shall be specifically stated.
In addition to the above, the property owner may protest annually to the Board of Review under the provisions of section 441.35, but such protest shall be in the same manner and upon the same terms as heretofore prescribed in this section.
The property owner or aggrieved taxpayer may combine on one form protests of assessment on parcels separately assessed if the same grounds are relied upon as the basis for protesting each separate assessment. If an oral hearing is requested on more than one of such protests, the person making the combined protests may request that the oral hearings be held consecutively.
Board of Review Members
The Franklin County Board of Review is a 5-member citizen board appointed by the Conference Board composed of individuals from various areas of the county who are familiar with the local real estate market; construction materials, techniques, and cost; or have an agricultural background. The policy of the Franklin County Board of Review is to conduct an on-site inspection of all properties for which a property owner has filed a petition. The Board operates independently of the Assessor's Office and has the power to confirm, adjust upward, or adjust downward, any assessment.
Board of Review Reports
Assessor Contact Information
Franklin County Courthouse
12 - 1st Ave. NW
PO Box 575
Hampton, Iowa 50441
8:00 am - 4:00 pm
Monday - Friday
Chief Deputy Assessor