Local Budget Appeals Overview

Budgets must be certified to the county auditor by the chairperson of the certifying or levying board by the dates below: 

• March 15 local budgets
• March 31 for county or city budgets
• April 15 for school districts

The auditor should keep a copy and send a copy to the state appeal board.

State Appeal Board

This board, consisting of the state treasurer, state auditor, and Department of Management director, hears all budget appeals annually on the second Tuesday in January. Two members of the board represent a quorum to conduct business. The board can appoint a deputy to conduct the hearing and provide recommendations to the board.

Budget Appeals

The date a budget appeal must be filed with the auditor depends on what the budget effects. Appeals ...