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About Property Tax
One
of the County Treasurer’s responsibilities
is to collect taxes for real estate property, mobile homes,
utilities, bushels
of grain, monies and credits, buildings on leased land, and city
and county special assessments, including delinquent sewer rental
and solid waste rates and charges for all tax levying and tax
certifying entities of the county.
The Treasurer is also responsible for processing tax suspensions,
preparing plat and mobile home tax clearances, and administering
the Iowa Property Tax Credit Program based on age/income.
Annual tax statements are mailed once a year. Your property tax
payment may be paid in one full installment or two half installments.
The first half is due on September 1 and becomes delinquent after
September 30. The second half is due March 1 and becomes delinquent
after March 31. If you have not received a tax statement you
should contact your County Treasurer’s office to obtain
a duplicate statement.
Failure to receive a tax statement is not a defense to the payment
of the tax and any late interest that has accrued. Iowa law requires
the County Treasurer to assess late interest on all delinquent
payments at the rate of 1.5% per month (rounded to the nearest
dollar) with a minimum of one dollar.
The U.S. Postal Service postmark is the only date recognized
for the date of mailing. The date written on your check or a
business metered date will not be accepted as proof of the mailing
date. Before mailing your payment, check with your local post
office to make sure the postmark date will be prior to the late
interest date. If you want to be sure that your payment has a
postmark before the late interest date, have the post office
postmark the envelope in your presence.
When the last day of the month is a Saturday, Sunday, or holiday,
the deadline for remitting payment without late interest or additional
late interest is extended to include the first business day of
the following month (the extension does not apply to tax sales
that occurred before June 1, 2006).
The County Treasurer is responsible for the administration of
the Annual Tax Sale and must offer for sale, in an open competitive
bidding process, parcels for which taxes have become delinquent.
The Annual Tax Sale takes place in June of each year.
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