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 for state budgets must be filed by March 25, appeals for county or city budgets must be filed by April 10, and appeals for school district budgets must be filed by April 25. If the budget is late and must be certified after the respective deadline, the petitioners will have 10 calendar days from the date of certification to file an appeal. Petitioners are not required to attend and object to the budget during the public hearing it was considered at to file an appeal. The written appeal should include: 

1. Name of the local government budget being appealed
2. Statutory authority for appeal (IA Code Chap 384-cities, Chap 24- other local government)
3. The decision being protested, summarizing key...