Lien Date – January 1
Real Property Information
- Assessment Notice Issue Date April 1
- Appeal Deadline April 30; Varies by jurisdiction. Property valuation change as of January 1 in an odd year must be provided to taxpayers by mail by April 1 of the odd year. Taxpayers can petition the BOR and appeal the valuation from April 2–30 in the odd year. If the assessor implements a change of value as of January 1 in an even year, the petition can be filed between April 2–30 in the even year.
Real Estate Tax Bill Payment Information
- Tax Bills Issued July 1
- Single Payment Due (Delinquent Date) September 30
- First Installment Due (Delinquent Date) September 30
- Second Installment Due (Delinquent Date) March 31
Personal Property Information
- Personal Property is not taxable in Iowa.