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.

2024 Board Member positions:

  • Roy Sargent, Builder,  Member
  • Randy Hansen, Farmer, Member
  • Katelyn Brelsford, Insurance, Member
  • Margaret Tiernan, Realtor,  Member
  • Tawnia Ganzer, Ag lender , 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 to the Board of Review: https://tax.iowa.gov/forms/petition-local-board-review-regular-session-56-064

The petition must be mailed to the Guthrie County Assessor’s Office from  April 2 through April 30. It must be postmarked no later than April 30.

Filing by Mail –
Mail to:
Guthrie County Assessor’s Office
%Guthrie County Board of Review
200 N 5th St, Ste 5
Guthrie Center, IA  50115

Filing Electronically-
Petitions may be electronically submitted by email to be considered timely filed as long as the original Petition is mailed immediately to the address above as well. 

Email: completed petition to the Guthrie County Assessor’s Office by clicking on Contact the Assessor to the left, and attaching the file. It will then be forwarded to the Board of Review. 

Questions?
Please contact the Guthrie County Assessor’s Office at 641-747-3319.

Links

prop_board_duties_2022.pdf (iowa.gov)

GUTHRIE COUNTY BOR RULES OF PROCEDURE ADOPTED MAY 1 2023

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)