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Frequently
Asked Questions - Property Tax
- Tax
Statements
- Where
can I get the latest information about my property?
- When
are property tax statements sent out?
- Pursuant
to Iowa law, County Treasurers send property tax statements
to the titleholder of record each year after taxes
are certified by the County Auditor's Office, typically
during July or
August. Contact your County Treasurer if
you have not received a property tax statement and believe
you should have.
- How
do I change the mailing address on my tax statement?
- Why
did I receive a special assessment statement?
- Special
assessments are taxes due for public improvements such
as the paving of streets, installation of new sewer
systems,
drainage systems, or sidewalks. Special assessments
may also be assessed for delinquent water or solid
waster/recycling
bills. Counties may send a separate tax statement for
special assessments due against a property. The special assessment notice mailed indicates the type of special assessment and how much is owed. In most instances special assessments are due with the first installment of property tax in September.
The
rates or charges for the services of sewer systems, sewage
treatment, solid waste collection, water, disposal, storm
water drainage systems, city utility or enterprise charges
are a lien on the property receiving services once they are
certified to the County Treasurer if they are not paid to
the city as provided by ordinance of city council or resolution
of the trustees. A lien on the property has equal precedence
with ordinary taxes and may be certified to the county treasurer
and collected in the same manner as taxes. This lien is not
divested by a judicial sale. For more information on
this, please refer to Iowa Code 384.67, 384.84, 362.2(2),
331.553.4
- What
should I do if I receive a tax statement on a home I recently
sold?
- You
can forward the tax statement to the new owners, return
the statement to your County Treasurer with a note
indicating
ownership has changed, or contact your County
Treasurer to inform them of the sale.
- Why
did I get a tax statement when my mortgage company is responsible
for paying my taxes?
- Pursuant
to Iowa law, the county treasurer is required to mail
a tax statement to the titleholder of record on all
parcels in the county. Third
party payers
such as mortgage companies request tax statements
from the County
Treasurer if they are responsible for paying your taxes.
If your mortgage company is required to pay your taxes
you should retain the tax statement sent to you for
income tax purposes.
- Due Dates and Delinquent Taxes
- Where
can I get the latest information about my property
- When
are my taxes due?
- Your
property tax payment may be paid in one full installment
or two half installments. The first half installment
is due September 1st and becomes
delinquent after September 30th. The second half
installment is due March
1st and becomes delinquent after March 31st.
You may make a partial payment for current or delinquent
real estate and mobile home property tax. The amount
of the partial payment must be greater than the late
interest and cost due. Partial payments are not accepted
for special assessments or tax sale redemption payments.
You may make a partial payment online or by mailing
it to your County Treasurer. If mailing, please indicate
on your payment that it is a partial payment of tax
due. For more information concerning partial payments
please contact your County
Treasurer.
When the last day of the month is a Saturday, Sunday,
or holiday, the deadline for remitting tax payments without
late interest or additional late interest for delinquent
installments is extended to include the first business
day of the following
month.
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.
- What
happens if my taxes are not paid by the due date?
- Late
interest accrues on the first day of each month if a
tax payment is not paid before the due date. The interest
accrues at the rate of 1.5% per month (rounded to the nearest
dollar) with a minimum of one dollar. Late interest is added
to the unpaid balance of your property taxes.
When the last day of the month is a Saturday, Sunday,
or holiday, the deadline for remitting tax payments without
late interest or additional late interest for delinquent
installments is extended to include the first business
day of the following
month.
Taxes that remain unpaid could be subject to tax sale.
Once the taxes are sold at tax sale they are paid by
another party. A tax lien is then placed on
the property and if it is not redeemed within the time
specified by Iowa law, the tax sale certificate holder
may initiate proceedings to obtain a
tax deed on the property.
- Why
do I have to pay penalty and interest when I never received
a bill?
- As
a property owner and under Iowa law it is your responsibility
to make sure that you receive a bill and that it
is
paid
on time. The
statements are mailed and the taxes are due at the
same time each year.
If
you have not received a statement by the first week of September,
contact your County Treasurer to
request another statement be mailed to you.
It
is not necessary to have a statement to make payment as long
as you indicate the parcel number with your payment and know
the correct amount. You may pay online, mail or personally
deliver your payment to the treasurer’s office
in the county where your property is located. Our online
system allows you to make partial payments at your convenience.
If
mailing, make checks payable to the treasurer of the
county where the parcel
is located and write your parcel number on the check. Make
sure your mailed payment is postmarked by the due date. You
should ask the Post Office to postmark your payment on
the day you take your payment to the Post Office.
- Why
did I receive a statement for delinquent taxes when I sent
in my tax payment on the due date?
- Your
payment must be postmarked by the due date in order
to be processed as a timely payment. If you received
a balance due statement, your payment may not
have been postmarked
on time
and therefore late interest has accrued, in which case
we have processed your payment as a partial payment
under Iowa law and sent you a statement for
the remaining
balance.
The County Treasurer's Office uses the official U.S. Postal Service Postmark as proof of the mailing date. The Treasurer's Office does not accept the date written on your check or business metered date. Contact your local post office to verify that the postmark date will be before the delinquent date and ask that they postmark your payment on the day you take it to the post office for delivery.
When the last day of the month is a Saturday, Sunday,
or holiday, the deadline for remitting tax payments without
late interest or additional late interest for delinquent
installments is extended to include the first business
day of the following
month.
Late interest accrues on the first day of each month if a tax payment
is not paid before the due date. The interest accrues at the rate of 1.5%
per month (rounded to the nearest dollar) with a minimum of one dollar. Late
interest is added to the unpaid balance of your property taxes.
- Can
I make a partial payment of my tax due?
- Yes,
partial payments are accepted for current or delinquent
real estate and mobile home property tax. The amount
of the
partial payment must be greater than the late interest
and cost due. Partial payments are not accepted for
special assessments
or tax sale redemption payments. You may make partial
payments online or by mailing it to your County Treasurer.
If mailing, please indicate on your payment that
it is a partial payment
of tax
due. For more
information concerning partial payments please contact
your County
Treasurer.
- I
have had some hardships lately. Can an extension be granted
for more time to pay taxes?
- All
counties are governed by the laws of the State of Iowa. Extensions
cannot be granted due to hardship or any other extenuating
circumstance.
- What
should I do if I have a tax sale on my property?
- Contact your County
Treasurer for information about your rights concerning
a tax sale redemption and what steps are needed to redeem
the tax sale certificate. If redemption is not completed
within the time period provided by law, the right to redeem
expires and a tax deed may be issued to the tax sale certificate
holder.
Pursuant to Iowa law you may make a full redemption by remitting your payment
to the County Treasurer for the amount of delinquent tax originally sold
at tax sale plus two percent per month. Additional amounts may accrue.
Taxes for subsequent years may be paid by the tax sale
certificate holder beginning fourteen days following
the date from which a subsequent installment
becomes delinquent. Even though prior taxes may have
been sold at tax sale you may pay these subsequent taxes
before the tax sale certificate holder has the right
to pay them.
You must have an interest in the property sufficient to give you the right
to redeem the tax sale.
A sufficient interest means that you must be one of the following:
- The
titleholder of record.
- The
person in whose name the parcel was/is taxed.
- A
person in possession of the parcel.
- A
mortgagee with a lien on the parcel.
- A
vendor of the parcel under a recorded contract of sale.
- A
lessor with a recorded lease or memorandum of recorded
lease.
- Any
other person with an interest of record
Examples:
- Judgment
creditor of record
- Vendee
under recorded real estate contract
- Holder
of an inherited or devised recorded interest
- Tax
sale certificate holder
- What
do I do if I have received a Notice to Redeem From Tax Sale
stating that I have ninety days to redeem the tax sale on
my parcel?
- Contact your County
Treasurer for information about your rights concerning
a tax sale redemption and what steps are needed to redeem
the tax sale certificate. If redemption is not completed
within the time period provided by law, the right to redeem
expires and a tax deed may be issued to the tax sale certificate
holder.
- Calculating
Property Taxes and Credits
- Where
can I get the latest information about my property?
- Is
there any type of credit or help available for elderly, disabled,
or low-income property owners?
- If
you are totally disabled or 65 years of age or older and
your total household income is less than the amount set by
the State of Iowa, you may qualify for tax relief under the
provisions of Iowa Code Section 425.16. Applications are
available from January 2 through June 1 each year at some
neighborhood community centers or at the Treasurer’s
Office. Tax credits and exemptions may be reduced pursuant
to Iowa Code Section 25B.7. Contact your County
Treasurer’s office for further information or to
obtain the application forms.
Forms
may also be downloaded by clicking on the following link: Iowa
Property Tax Credit Claim Forms
- How
are my property tax dollars spent?
- The
Iowa State Association of Counties provides these depictions
of the disbursement of tax dollars for urban and rural counties.
- How
do I estimate the net tax for a residential property?
- How
To Calculate Your Estimated Net
Tax
| Example |
| Step-by-Step
Instructions: |
Calculation |
| 1)Enter
the most recent assessed value |
$200,000 |
| 2)Enter
the rollback |
x.479642 |
| 3)Multiply
line 1 by line 2 (Equals your gross taxable value) |
$95,928 |
| 4)Enter
the tax levy for your
tax district* |
x0.04332624 |
5)Multiply
line 3 by line 4
Estimated
Net Property Taxes are rounded to the nearest whole dollar.
|
$4,156 |
| *Tax
levy $43.32624 per
thousand dollars
of value varies with
each taxing district.
(Your levy will show
on your tax statement) |
|
- How
do I estimate the net tax for a residential property with
Homestead Tax Credit?
- The
Homestead Tax Credit is intended to provide tax relief for
those who own and occupy a home in Iowa.
| Example |
| Step-by-Step
Instructions: |
Calculation |
| 1)Enter
your most recent assessed value |
$200,000 |
| 2)Enter
the rollback |
x0.479642 |
| 3)Multiply
line 1 by line 2 (Equals your gross taxable value) |
$95,928 |
| 4)Subtract
Homestead Credit |
-$3,783 |
5)Equals
your Net Taxable Value
Estimated
Net Property Taxes are rounded to the nearest whole dollar.
|
$92,145 |
| 6)Enter
the tax levy for your tax district* |
x0.04332624 |
7)Multiply
line 5 by line 6
This
is the Estimated Net Property Tax (rounded to the nearest
whole even dollar) |
$3,992 |
| *Tax
levy $43.32624 per thousand
dollars of value varies with
each taxing district. (Your
levy will show on your tax
statement) |
|
- How
do I estimate the net tax for a residential property with
Homestead and Military Tax Credit?
- The
Homestead Tax Credit is intended to provide tax relief for
those who own and occupy a home in Iowa. The Military Tax
Credit is an exemption intended to provide tax relief to
veterans who own a home in Iowa.
| Example |
| Step-by-Step
Instructions: |
Calculation |
| 1)Enter
the most recent assessed value |
$200,000 |
| 2)Enter
the rollback |
x0.479642 |
| 3)Multiply
line 1 by line 2 (Equals your gross taxable value) |
$95,928 |
| 4)Subtract
Military Credit** |
-$1,852 |
5)Subtract
Homestead Credit
|
-$3,783 |
| 6)Equals
your Net Taxable Value |
$90,293 |
7)Enter
the tax levy for your tax district* |
x0.04332624 |
8)Multiply
line 6 by line 7
Equals
the Estimated Net Property Tax (rounded to the nearest
whole even dollar)
*Tax levy $43.32624 per thousand dollars
of value varies with each taxing district.
(Your levy will show on your tax statement)
**Military Credit =
Enter $1,852 for any war or military action after WWI.
Enter $2,695 if you served in WWI. |
$3,912 |
- Buying and Selling Properties
- Where
can I get the latest information about my property?
- I
just purchased this property and I am now being told that
I am responsible for the full years taxes, how can this be?
- In
a typical real estate transaction, taxes are prorated
and the buyer is either given credit for the seller's
portion
or the seller pays the taxes directly to the County
Treasurer as part of the property sale. Details
of how your taxes were
handled should be on the settlement statement provided
to you at the closing of your real estate
transaction. You can also review this with your
realtor or the
attorney
who
handled
the transaction for you.
Real estate taxes are always a year behind. For instance: the taxes due in
September and March cover the time period from July 1 – June 30 of
the previous year.
- When
I sell a home, am I responsible for the full year of
taxes on the home I am selling?
- In
a typical real estate transaction, taxes are prorated
and the buyer is either given credit for the seller's
portion
or the seller pays the taxes directly to the County
Treasurer as part of the property sale. Details
of how your taxes were
handled should be on the settlement statement provided
to you at the closing of your real estate
transaction. You can also review
this with your realtor or the attorney who handled
the transaction for you.
Real estate taxes are always a year behind. For instance: the taxes due in
September and March cover the time period from July 1 – June 30 of
the previous year.
-
What
should I do if I receive a tax statement on a home I recently
sold?
- You
can forward the tax statement to the new owners,
return the statement to your County Treasurer with
a note indicating
ownership has changed, or contact the your County
Treasurer to inform them of the sale.
- Mortgage
Company Payments
- Where
can I get the latest information about my property?
- Why
did I get a tax statement when my mortgage company is responsible
for paying my taxes?
- Pursuant
to Iowa law, the county treasurer is required to
mail a tax statement to the titleholder of record
on all parcels in the county.
Third
party payers
such as mortgage companies request tax statements
from the County
Treasurer if they are responsible for paying your
taxes. If your mortgage company is required to pay
your taxes, you should retain the tax statement sent
to you for income tax purposes.
- I
forgot I wasn’t responsible for paying my property taxes
and paid them. What happens when my mortgage company attempts to
pay them?
- If
you paid your property taxes before your mortgage
company payment is processed, the payment from
your
mortgage company will be returned to them. You will
need to request a refund directly from your mortgage
company.
- My
mortgage company should pay my taxes. Is there anything
that I need to do?
- Pursuant
to Iowa law, it is the responsibility of the taxpayer
to ensure that
taxes are paid in a timely manner. Contact your mortgage
company
if you are unsure who is responsible for paying your
tax. Contact your County Treasurer where
your parcel is located to be sure the taxes are current. We suggest that you check our online system each October and the following April to make sure your taxes have been paid.
- Tax Sale
- Where
can I get the latest information about my property?
- What
happens if my taxes are not paid by the due date?
- Late
interest accrues on the first day of each month if a
tax payment is not paid before the due date. The interest
accrues at the rate of 1.5% per month (rounded to the nearest
dollar) with a minimum of one dollar. Late interest is added
to the unpaid balance of your property taxes.
When the last day of the month is a Saturday, Sunday, or
holiday, the deadline for remitting tax payments without
late interest or additional late interest for delinquent
installments
is extended to include the first business day of the following
month.
Taxes that remain unpaid could be subject to tax sale.
Once the taxes are sold at tax sale to another
party they are considered paid. A tax lien is then placed
on the property and if the tax sale is not redeemed within
the time specified by Iowa law, the tax sale certificate
holder
may initiate proceedings to obtain a
tax deed on the property.
- What
should I do if I have a tax sale on my property?
- Contact your County
Treasurer for information about your rights concerning
a tax sale redemption and what steps are needed to redeem
the tax sale certificate. If redemption is not completed
within the time period provided by law, the right to redeem
expires and a tax deed may be issued to the tax sale certificate
holder.
Pursuant to Iowa law you may make a full redemption by remitting your payment
to the County Treasurer for the amount of delinquent tax originally sold
at tax sale plus two percent per month. Additional amounts may accrue.
Taxes for subsequent years may be paid by the tax sale
certificate holder beginning fourteen days following the
date from which a subsequent installment
becomes delinquent. Even though prior taxes may have been
sold at tax sale you may pay these subsequent taxes before
the tax sale certificate holder has the right to pay them.
You must have an interest in the property sufficient to give you the right
to redeem the tax sale. A sufficient interest means that you must be one
of the following:
- The
titleholder of record.
-
The person in whose name the parcel was/is taxed.
- A
person in possession of the parcel.
-
A mortgagee with a lien on the parcel.
- A
vendor of the parcel under a recorded contract
of sale.
-
A lessor with a recorded lease or memorandum
of recorded lease.
- Any
other person with an interest of record
Examples:
- Judgment
creditor of record
-
Vendee under recorded real estate contract
- Holder
of an inherited or devised recorded interest
-
Tax sale certificate holder
- What
do I do if I have received a Notice to Redeem From Tax Sale
stating that I have ninety days to redeem the tax sale on
my parcel?
- Contact your County
Treasurer for information about your rights concerning
a tax sale redemption and what steps are needed to redeem
the tax sale certificate. If redemption is not completed
within the time period provided by law, the right to redeem
expires and a tax deed may be issued to the tax sale certificate
holder.
- Name and Address Changes
- Where
can I get the latest information about my property?
- How
do I change the mailing address on my tax statement?
- Do
I need a tax statement to make my payment?
- It
is not necessary to have a statement to make payment
as long as you indicate the parcel number with your
payment and know
the correct amount. You may pay online, mail or personally
deliver your payment to the treasurer’s office
in the county where your property is located. Our
online system allows you to make partial payments
at your convenience.
Make
checks payable to the treasurer of the county where
the parcel is located and write your parcel number on
the check.
The County Treasurer’s Office uses the official
U.S. Postal Service Postmark as proof of the mailing
date. The Treasurer’s Office does not accept the
date written on your check or business metered date.
Contact your local post office to verify that the postmark
date will be before the delinquent date and ask that
they postmark your payment on the day you take it to
the post office for delivery.
- Mobile Homes
- Where
can I get the latest information about my property?
- I
am going to be moving my mobile home to another location.
Do I need a tax clearance form?
- You
will need to obtain a “Tax Clearance” (move permit)
from the Treasurer’s Office of the county where the
mobile home is located. The Tax Clearance certifies that
property taxes due on the mobile home have been paid. It
is a violation of State law to move a mobile home without
a current tax clearance.
To
obtain a tax clearance, the owner who sells a home between
July 1 and December 31 must pay the September tax installment
and is not required to pay the March tax installment. The
owner who sells a home between January 1 and June 30 must
pay the March tax installment. All delinquent taxes and Tax
Sales must be paid in full.
If
the owner of a home located in a manufactured home community
or mobile home park sells the home, obtains a tax clearance
statement, and obtains a replacement home to be located in
a manufactured home community or mobile home park, the owner
shall not pay taxes for the newly acquired home for the same
tax period that the owner has paid taxes on the home sold.
- Is
there any type of credit or help available for low-income
mobile home or manufactured home property owners?
- If
you are 23 years of age or older and your total household
income is less than the amount set by the State of Iowa,
you may qualify for tax relief under the provisions of Iowa
Code Section 435.22. Applications are available from January
2 through June 1 each year at the Treasurer’s Office.
Tax credits and exemptions may be reduced pursuant to Iowa
Code Section 25B.7. Contact the county treasurer’s
office for further information or to obtain the application
forms.
- How
is tax on a mobile home or manufactured home calculated?
- How
To Calculate Your Estimated Net
Tax
| Example |
| Step-by-Step
Instructions: |
Calculation |
| 1)Enter
the square footage of the mobile or manufactured home* |
$1,000 |
| 2)Enter
the taxable factor for the mobile or manufactured
home** |
x
90% |
| 3)Multiply
line 1 by line 2 (Equals your taxable square footage) |
900 |
| 4)Multiply
line 3 by the rate per square foot (.20) |
x
.20 |
5)Equals
the consolidated tax Multiply line 3 by line 4***
Estimated Net Property Taxes are rounded to the nearest whole dollar. |
$180.00 |
*
In computing floor space, the exterior measurements of
the home shall be used as shown on the certificate of
title, but not including any area occupied by a hitching
device.
** taxable factor is 90% for homes between five and nine years old
** taxable factor is 80% for homes greater than nine years old
*** taxes are rounded to the nearest even dollar |
|
- When
are my taxes due?
- The
annual tax on mobile or manufactured homes is due
and payable to the county treasurer on or after July
1 in each fiscal
year and are payable in two installments.
The
September installment represents a tax period beginning
July 1 and ending December 31. The March installment
represents
a tax period beginning January 1 and ending June
30. The first half installment becomes
due July 1st and must be paid by September 30th.
The second half installment becomes
due January 1st and must be paid by March 31st.
You may make a partial payment for current or delinquent real estate and mobile home property tax. The amount of the partial payment must be greater than the late interest and cost due. Partial payments are not accepted for special assessments or tax sale redemption payments. You may make a partial payment online or by mailing it to your County Treasurer. If mailing, please indicate on your payment that it is a partial payment of tax due. For more information concerning partial payments please contact your County
Treasurer.
When the last day of the month is a Saturday, Sunday,
or holiday, the deadline for remitting tax payments without
late interest or additional late interest for delinquent
installments is extended to include the first business
day of the following
month.
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.
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