Property Taxes

The process of calculating property taxes consists of many steps. This section provides a summary of the process starting with property assessment and ending with the disbursement of taxes to all levying bodies. You can also find information regarding delinquent taxes and the tax sale process.


Penalty on real estate taxes is 1 1/2 percent per month. Penalty is added on the first half payment on October 1 or 30 days after certification by the County Auditor to the County Treasurer (whichever is later). Second half penalty is added April 1st.

Annual Tax Sale

The annual tax sale is held on the third Monday of June at 1:00 PM. Prior to the sale, an advertising fee of four dollars for each description attached and, if sold, $10.00 is added for each certificate. Tax sales certificates are redeemable at the office of the County Treasurer as follows: 2 percent interest per month (counting each fraction of a month as and entire month) from the month of the sale, and the total amount paid by the tax sale certificate purchaser or their assignee. Additionally, 2 percent interest on the amount of the payment for each subsequent year's taxes from the month of payment (counting each fraction of a month as an entire month). The amount of interest is a minimum of $1.00 and shall be rounded to the nearest whole dollar.


All property used in the operation of railroads, electric, gas, express, telephone, and telegraph companies is assessed annually in July by the Iowa Department of Revenue & Finance. Agricultural property is assessed by the County Assessor at 100% of productivity analysis. All other classes of property are assessed based on current market value analysis. Mobile homes are taxed on a per square footage basis. All property classes are subject to equalization every odd numbered year by the Iowa Department of Revenue & Finance. Every year, new buildings erected since January 1 of the previous year are assessed and added to the value of real estate as shown by the previous assessment.