Local Government Appeals
Appeals of local government budgets are handled by the State Appeal Board. The board is comprised of the Director of the Department of Management, the Auditor of State, and Treasurer of State. The board’s authority over local budget appeals is found in 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 intended 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. Excerpts from Code of Iowa Chapter 24 and the Iowa Administrative Code Chapter 543 are included for reference. Sections of Iowa Code and Iowa Administrative Code can be reviewed in their entirety at on the Iowa Legislature's Iowa Law and Rules website.
If you have questions regarding the appeal process, please direct those to the State Appeal Board.
Below is a list of past budget appeal decisions beginning in FY 2000 (fiscal year ending June 30, 2000). You can filter the results by Fiscal Year, Title or both. Start typing in the appropriate box and select from the list provided, then click the search button.