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Iowa Department of Management

Local Budget Appeals

Appeals of local government budgets are handled by the Iowa State Appeal Board. The board gains its authority from Code of Iowa Sections 24.26 through 24.32.

Protesting a local government budget is covered under Code of Iowa Section 24.27. Persons affected by the proposed budget, expenditure or tax levy, or by any item thereof, may appeal the budget by filing a petition and appeal with the county auditor of the county in which the local government is located. That petition is forwarded to the State Appeal Board and a hearing is scheduled in the local area. It is the intent that the conduct of hearings and appeals shall be simple and informal, subject only to rules prescribed by the State Appeal Board. The State Appeal Board may designate deputies to attend the local hearing. Following the hearing, the State Appeal Board will render a decision in writing. This page provides past budget appeal decisions.

Chapter 543 of the Iowa Administrative Code provides more detail about the budget protest process as well as an example format for appeal petitions. Sections 24.47 of Iowa Code and Chapter 543 Iowa Administrative Code can be reviewed in their entirety at

If you have questions regarding the appeal process, please direct those to the State Appeal Board.