Board of Review

The local Board of Review is composed of either three or five members who are familiar with local market conditions and trends. According to Iowa law, one member must be a farmer, one a licensed real estate broker, and one a registered architect or contractor. 

The Board of Review reviews all petitions and has the power to confirm or to adjust upward or downward any assessment. The board operates independently of the Assessor’s Office.


Property owners who would like to challenge their assessment may file a written appeal with the local Board of Review between April 2nd and April 30th. In odd numbered years when an equalization order (link to equalization page) is issued by the Department of Revenue, property owners may file a written appeal between October 9th and October 31st. Petition forms to the Board of Review are available at the Assessor’s Office at 1215 Edgington Avenue in Eldora, Iowa.

The Iowa Property Assessment Appeal Board (PAAB) is a state agency created for the purpose of establishing a consistent, fair and equitable property assessment appeal process. Decisions of the local Board of Review may be appealed to PAAB. One member shall be a certified real estate appraiser or hold a professional appraisal designation, one shall be an attorney practicing in the area of state and local taxation or property tax appraisals, and one shall be a professional with experience in the field of accounting or finance and with experience in state and local taxation matters.


The Hardin County Board of Review consists of 3 members who serve 6 year terms.

  • Annette Sweeney
    Term Expires: 12-31-2027
  • Jack Brekke 
    Term Expires: 12-31-2025
  • Brad Fjelland
    Term Expires: 12-31-2022