Iowa law provides

January 1
Effective date of current assessment.

April 16 through May 5 inclusive
Protest of assessment period for filing with the local Board of Review.

May 1 through adjournment
Board of Review meets each year.

October 16 through October 25 inclusive
Protest period for filing with Board of Review on those properties affected by changes in value as a result of the Director of Revenue and Finance Equalization Orders (odd numbered years).

January 1 through December 31
Period for filing for Homestead Credit and Military Exemption. One time filing is provided, by statute, unless the property owner is (1) filing for Military or Homestead Credit the first time; (2) has purchased a new or used home and is occupying the property as a homestead as of July 1st; or (3) owner was using as a homestead but did not previously file. If the home qualifies and the property owner files on or before July 1, the exemption will go into effect for the current assessment year. If the property owner files after July 1, the exemption will go into effect the year following the sign up.

- Family Farm Credit
* Forest Reservations
* Fruit Tree Reservations - 8 years
- Impoundment Structures
- Native Prairies
- Open Prairies
- Forest Cover
- River and Stream Banks
- Recreational Lake
* Pollution Control
- Disabled Veterans Homestead Credit
* Wildlife Habitat
- Wetlands
+ Urban Revitalization
+ Industrial Partial 427

- Annual
* Permanent
+Other