The Guthrie County Board of Review is comprised of five members. All members live in Guthrie County and are not employed by the Assessor’s office nor any other county office. All members are appointed by the Guthrie County Conference Board.
2019 Board Member positions:
- Roy Sargent, Builder, Chair
- Steve Bireline, Farmer, Vice-Chair
- Laura Kemble, Realtor, Clerk
- Margaret Tiernan, Realtor, Member
- Paula Volesky, Retired Banking/Loans, Member
(Members phone numbers are not given to the public)
Meetings are open to the public. Meeting dates and times are posted twenty-four hours prior to the meeting. The Board will be in session during the month of May, and if needed, may request an extension from the Iowa Department of Revenue.
Iowa Law as it Pertains to Protesting Your Assessment to the Guthrie County Board of Review:
- The County Assessor is required to notify each property owner of their assessment each year by April 1 if there was a value change.
- 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.
- The Board of Review reviews all petitions and has the power to confirm or to adjust upward or downward any assessment.
Filing a Petition to Protest Assessment
The petition must be filed or mailed to the Guthrie County Assessor’s Office from April 2 through April 30. It must be postmarked no later than April 30.
*On April 1, 2020, the Iowa Department of Revenue extended the time for filing a formal protest to the Board of Review, to include the period from May 25, 2020 to June 5, 2020. The filing period for the Board of Review formal protest period is now from April 2, 2020 – June 5, 2020. The Board of Review is authorized to remain in session until June 15, 2020. Please see the Director of the Department of Revenue’s order here.
Filing by Mail –
Guthrie County Assessor’s Office
%Guthrie County Board of Review
200 N 5th St, Ste 5
Guthrie Center, IA 50115
Petitions may be electronically submitted by fax or email to be considered timely filed as long as the original Petition is mailed immediately.
Email: completed petition to the Guthrie County Assessor’s Office
Please contact the Guthrie County Assessor’s Office at 641-747-3319.
Iowa Code Sections
The following Code Sections address and explain the Laws and Procedures associated with property assessments and filing a protest petition with the Board of Review:
Code of Iowa Section 441.21 (Actual, assessed, and taxable value (PDF)
Code of Iowa Section 441.28 (Assessment Rolls – Change – notice to taxpayer) (PDF)
Code of Iowa Section 441.30 (Informal assessment review period – recommendation) (PDF)
Code of Iowa Section 441.33 (Sessions of Board of Review) (PDF)
Code of Iowa Section 441.35 (Powers of review board) (PDF)
Code of Iowa Section 441.36 (Change of assessment – notice) (PDF)
Code of Iowa Section 441.37 (Protest of assessment – grounds) (PDF)
Code of Iowa Section 441.37A (Appeal of protest to property assessment appeal board) (PDF)
Code of Iowa Section 441.38 (Appeal to district court) (PDF)
Code of Iowa Section 441.38B (Appeal to district court from property assessment appeal board) (PDF)