Regardless of the action taken (or not taken) by an administrative agency, the Iowa Administrative Procedures Act entitles the person who is aggrieved or adversely affected to obtain judicial review.  Iowa Code § 17A.19(1) (2019)


The adverse action not taken affects the petitioner’s constitutional right to free exercise of religion.


Petitioner is seeking a revision in the schedules and the board’s responsibility is to recommend revisions to the legislature.  The board hasn’t made a recommendation for a religious exemption and the petitioner is aggrieved by that action not being taken.


The failure of the board to make any rules for processing religious exemptions is not the fault of the petitioner and nothing prevents the board from making such rules.