Hartig v. Property Assessment Appeal Board

── Hartig v. Property Assessment Appeal Board ── Court: Court of Appeals of Iowa Date: April 15, 2026 Category: General IN THE COURT OF APPEALS OF IOWA _______________ No. 25-0618 Filed April 15, 2026 _______________ Robert Hartig, Petitioner–Appellant, v. Property Assessment Appeal Board, Respondent–Appellee, and City of Dubuque Board of Review, Intervenor-Appellee. _______________ Appeal from Iowa District Court for Dubuque County, The Honorable Monica Zrinyi Ackley, Judge. _______________ AFFIRMED _______________ Davin C. Curtiss of O’Connor & Thomas, P.C., Dubuque, attorney for appellant. Jessica Braunschweig-Norris and Bradley O. Hopkins, attorneys for appellee. Barry A. Lindahl, Dubuque, attorney for intervenor appellee. _______________ Considered without oral argument by Tabor, C.J., and Badding and Sandy, JJ. Opinion by Badding, J. 1 BADDING, Judge. Following limited success before three other tribunals, Robert Hartig asks this court to take a fourth look at his challenge to a 2021 residential property tax assessment. Hartig’s protest alleged his assessment was inequitable compared to his neighbors, who he says saw slower increases and more generous adjustments for their similar homes. The Property Assessment Appeal Board (PAAB) rejected Hartig’s claims, finding his assessment was equitable. The district court affirmed the board’s decision on judicial review. The primary question before us on Hartig’s appeal from that ruling is whether substantial evidence supported the board’s decision. I. Background Facts and Proceedings Robert Hartig owns a roughly 4,000-square-foot home on a one-acre lot in a high-end Dubuque neighborhood. In 2021, the local assessor valued Hartig’s property at $673,152—up from the previous year’s assessment of $612,390 due to a roughly 11% increase in dwelling value. 1 Hartig filed a pro se tax protest with the City of Dubuque Board of Review, challenging the 2021 assessment on inequity grounds. See Iowa Code § 441.37(1)(a)(1)(a) (2021). Among other things, Hartig argued that the assessment ignored the depreciating effect of the high-voltage transmission lines that cross his front yard. The board of review reduced Hartig’s assessed dwelling value by $18,722 on that basis. Hartig wasn’t satisfied. He filed an appeal with the PAAB, asserting a claim of inequity under section 441.37. Hartig advanced two theories. Pointing to tax roll data, he first alleged that the increase in his 2021 assessment was disproportionate to more modest hikes seen by seven other 1 There was no change to the value of Hartig’s land. 2 properties in his assessment district. Hartig also argued that his property was entitled to a greater reduction for the power lines and pylons because— according to Hartig—a nearby property (the “Ryan property”) had received “an effective 28% decrease” for its proximity to such lines.2 The PAAB rejected both arguments. With respect to Hartig’s comparators, it first explained that “comparing the percentage increase of assessments is not a recognized method of supporting inequity.” It also noted flaws in Hartig’s “annualized” calculations, finding his property was assessed proportionately with the others in the neighborhood. As for the transmission lines, the board credited the testimony of the Dubuque city assessor, who testified that the assessment adjustment at the Ryan property was largely because of its proximity to a noisy substation. Due to the substation, as well as the Ryan property’s “larger size, larger lot, higher quality, and higher value,” the board found that Harti