Frequently Asked Questions

Our office keeps a record of the mailing address where the owner requested assessment notices and tax statements be sent; however, we cannot provide any other contact information (such as phone numbers or email addresses).

To estimate the market value of your property, the Assessor generally uses three approaches. The first approach is to find properties that are comparable to yours which have sold recently. Local conditions peculiar to your property are taken into consideration. The assessor also uses sales ratio studies to determine the general level of assessment in a community, in order to adjust for local conditions. This method is generally referred to as the MARKET APPROACH and usually considered the most important in determining the value of residential property. The second approach is the COST APPROACH and is an estimate of how many dollars at current labor and material prices it would take to replace your property with one similar to it. In the event improvement is not new, appropriate amounts for depreciation and obsolescence would be deducted from replacement value. Value of the land then would be added to arrive at the total estimate of value. The INCOME APPROACH is the third method used if your property produces income such as an apartment or office building. In that case, your property could be valued according to its ability to produce income under prudent management; in other words, what another investor would give for a property in order to gain its income. The income approach is the most complex of the three approaches because of the research, information and analysis necessary for an accurate estimate of value. This method requires thorough knowledge of local and national financial conditions, as well as any developmental trends in the area of the subject property being appraised since errors or inaccurate information can seriously affect the final estimate of value.

If you know the parcel number, address or owner’s name of the property, you may use our Beacon Property Search page to look up sales information.  Search for the property you are wanting, then hit “Search”.  Sales information will be located in the “Sales” section of the property record page.

Your local assessor has forms that you need to complete, sign, and file for the homestead credit and/or military exemption. The assessor office can also tell you the qualifications for each. Iowa law provides for a number of exemptions and credits, including homestead credit, 65+ exemption, and military exemption. It is the property owner's responsibility to apply for these as provided by law at the Assessor’s office in their jurisdiction. If the property you were occupying as a homestead is sold, or if you cease to use the property as a homestead, you are required to report this to the assessor in whose jurisdiction the property is located.

Our office provides a map of all property lines within the county; however, GIS data layers showing on our Beacon Property Search page were not drawn to survey grade and may not reflect the accurate placement of parcel line pins.  Our GIS data layers are not the same as a survey and should not be considered as such.   A survey by a licensed land surveyor will provide accurate information concerning property lines and placement of parcel line pins.

Depending on the classification of the property, the assessment is to represent the market value of the property unless otherwise provided by Iowa Code. Residential, agricultural dwellings, commercial, and industrial classed properties are to be assessed at market value. Changes in market value as indicated by research, sales ratio studies and analysis of local conditions as well as economic trends both in and outside the construction industry are used in determining your assessment. Agricultural land and buildings are valued on productivity and net earning capacity.

The Iowa Department of Revenue is responsible for “equalizing” assessments every two years. Following is a general explanation of the purpose of equalization. The Department compares the assessors' abstracts to a “sales assessment ratio study” it has completed independently of the assessors. If the assessment (by property class) is 5 percent or more above or below the sales ratio study, the Department increases or decreases the assessment. (There is no sales ratio study for agricultural and industrial property.) Equalization occurs on an entire class of property, not on individual property. Also, equalization occurs on an assessing jurisdiction basis, not on a statewide basis. Equalization is important because it helps maintain equitable assessments among classes of property and among assessing jurisdictions. This contributes to a more fair distribution of state aid, such as aid to schools. It also helps to equally distribute the total tax burden within the area.

The local assessor is appointed by a conference board to a six-year term. All assessors must have successfully passed the assessor exam given by the Department of Revenue. Each assessor must successfully complete 150 hours of formal continuing education to be eligible for reappointment.

State law requires all property to be reassessed every two years. Current law requires reassessment to occur in odd numbered years. If necessary, assessors may reassess property every year.

A notice will be issued in each jurisdiction receiving an equalization order. The county auditor shall give notice on or before October 8 by publication in an official newspaper to any class of property affected by the equalization order, and the county auditor will also give notice by mail postmarked on or before October 8 to each property owner or taxpayer whose valuation has been increased by the equalization order.

Depending on when the homestead credit &/or 65+ exemption application or military exemption application was signed by the property owner, it may be more than 24 months for the credit or exemption to appear on the property tax statement. July 1 of the current assessment year is the deadline for filing for the homestead credit or military exemption for the current assessment year. If the July 1 deadline is missed, the exemption or credit will not be applicable until the next assessment year.

As an example, if a property owner applied for the homestead credit on July 2, 2026, they have missed the July 1 deadline for assessment year 2026. The property owner is now applying for the homestead credit for assessment year 2027. The property owner will not receive a property tax statement for levies against the 2027 taxable value until Aug or Sept 2028.

2026 changes to the Homestead Credit, 65+ Homestead Exemption and the Military Exemption, passed by the Iowa Legislature, has expanded the credit/exemption and changed the calculation of these credits/exemptions.  You may contact your county assessor or auditor for further information concerning the amount of these credits/exemptions.
 

Each year assessed values are subject to a rollback factor determined by the Director of Revenue creating a taxable value. Property tax is calculated by applying a levy rate to the taxable value. Levy rates and rollbacks change from year to year therefore adjusting the amount of property tax.

If you disagree with the assessment of a property, you have two basic options. One option is to have an informal review with the assessor’s office. If an agreement can be reached between April 2 through April 25, a signed document will change the assessment to the mutually agreed to value or classification. The second option is to file a formal appeal with the Board of Review between April 2 and April 30. Appeal forms for the Board of Review may be obtained from the assessor's office and must be returned to that respective office by the deadline above.

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Information on the breakdown of your tax dollars appears on the bottom of the tax statement each year. You may also contact the county Auditor’s office for further information for the tax levies in the county.
 

CSR (corn suitability rating) is a soil productivity rating for Iowa soils that ranges from a low of 5 to a high of 100. It was introduced in 1971 by Thomas Fenton from Iowa State University and has gained in popularity ever since. CSR values are often used when figuring farmland indexes such as land values and cash rents. The index has also been correlated to crop yields although part of the intent of the index was to establish a system for equitable tax assessment, a way to level the playing field by measuring a soil’s productivity and not how well the operator was doing yield-wise with the land. All Iowa counties presently use the CSR2 rating when figuring individual real estate property assessed values on Agricultural classed property.

Market value of a property is an estimate of the price that it would sell for on the open market on January 1st of the year of assessment. This is sometimes referred to as the 'arms length transaction' or 'willing buyer/willing seller' concept.

Taxable value is the value determined by the county auditor after application of a rollback factor to the assessed value. Taxable value is calculated by multiplying the rollback rate for the correct property class by the equalized 100% actual value.

The homestead credit is a property tax credit for residents of the state of Iowa who own and occupy their homestead on July 1 and for at least six months of the calendar year.  This credit and/or exemption must be on your primary residence, and owners are only allowed 1 credit/exemption in the state.  For instance, if you own a 2nd home in another county in the state, you are only allowed a homestead credit/exemption on the primary residence and NOT on your 2nd home.  

There are several different taxing districts in a jurisdiction, each with a different levy rate. Each year the county auditor determines for that district a levy rate that will yield enough money to fund the different entities in that district. The entities include local schools, counties, cities, townships, community colleges, local assessors, and others. Since more than one taxing authority is calculating a tax rate for the property, all the rates are added together, resulting in a single tax levy called a consolidated levy. This consolidated levy is always the result of two or more tax rates established by different government entities.

Veterans who served in active duty and who were honorably discharged are eligible to receive a military exemption on their property taxes. If you served in the military and were on active duty for 18 months you are eligible for a military exemption. Pursuant to Iowa law, the reduction in taxable value is determined by the dates and amount of time the veteran served in active duty. The reduction of taxable value for World War I veterans is $2,778 and $1,852 for all other periods of service. Former and current members of the Iowa National Guard and reserve forces need not have performed active duty if they served at least 20 years.

The rollback rate is a statewide rate set annually for each property class by the Iowa Department of Revenue. More than 20 years ago, residential property values were rising quickly. To help cushion the impact of high inflation, the Legislature passed an assessment limitation law called rollback. Increases in assessed values for residential and agricultural property are subject to this assessment limitation formula. If the statewide increase in values of homes and farms exceeds 3 percent due to revaluation, their values are "rolled back" so that the total increase statewide is 3 percent. Rollback is also available for industrial and commercial property when necessary. This does not mean that the assessment on your home will increase by only 3 percent. The rollback is applied on a class of property, not an individual property. This means that the statewide total taxable value can increase by only 3 percent due to revaluation.
Changes to the Rollback calculation were approved by the Iowa Legislature in 2026.  You may contact your county assessor or auditor for information on the changes provided by this legislation.

The Iowa Department of Revenue imposes equalization orders in odd-numbered years for each property class, except industrial, in each of the 107 assessing jurisdictions. Equalization is accomplished by increasing or decreasing the aggregate valuations for certain classes of property within assessing jurisdictions by the percentage necessary to adjust the level of assessment to actual value.

Real estate parcels are annually assigned a property classification by the assessor. This classification is to be consistent with the primary use of the property. There are five main classifications of property in Iowa. These classes are agricultural, residential, multi-residential, commercial, and industrial. Also, any parcel that has both multi-residential and either a commercial or industrial classification will be considered a "dual classed" property.  Classification may not necessarily be the same as the zoning of the property.

The local board of review is composed of three members who are familiar with local market conditions and trends. According to Iowa law, one member must be a farmer with other members being a licensed real estate broker and/or construction contractor or architect. The board of review is responsible for consideration and review of all petitions and has the power to confirm or to adjust, upward or downward, any assessment. The Board operates independently of the Assessor's office.

If you are not satisfied with the decision of the Board of Review, you may appeal the decision to PAAB (Property Assessment Appeal Board) or to District Court within twenty (20) days after adjournment of the Board of Review, or twenty (20) days after May 31st, whichever is later.

The Board of Review in counties declared as “Disaster Areas” due to a natural disaster are subject to extended sessions.  Contact the assessor’s office to inquire about extended sessions for the local Board of Review.

The conference board for the county assessor is comprised of the county supervisors, the mayors of incorporated towns in the county, and a school board member from each school district in the county. The conference board for the city assessor is comprised of the county supervisors, city council members, and the school board members.

The Property Assessment Appeal Board (PAAB) is a state agency created for the purpose of establishing a consistent, fair and equitable property assessment appeal process. Decisions of the local Board of Review may be appealed to PAAB. One member of the board shall be a certified real estate appraiser or hold a professional appraisal designation, one member shall be an attorney practicing in the area of state and local taxation or property tax appraisals, and one member shall be a professional with experience in the field of accounting or finance and with experience in state and local taxation matters.

There are several more exemptions that may be applied for at your local assessor’s office. Each type of exemption has specific criteria and rules. Some are one time sign up and others must be applied for annually. Please check with your local assessor to see if you qualify for any of the following:

• Barn & One-Room Schoolhouse
• Data Center Business Property Exemption
• Disabled and Senior Citizens Property Tax Credit/Rent Reimbursement
• Disabled Veterans' Homestead
• Family Farm Credit
• Forest & Fruit Tree Reservations
• Impoundment Structures
• Industrial Property, Research Service Facilities, Warehouses, Distribution Center and Cattle Facilities
• Low Rent Housing
• Methane Gas Conversion Property
• Mobile Home Reduced Tax Rate
• Manufactured Home Community or Mobile Home Park Storm Shelter
• Native Prairie/Wetland
• Pollution Control and Recycling
• Religious, Literary, and Charitable Societies
• Special Assessment for Elderly and Disabled
• Speculative Shell
• Urban Revitalization
• Web Search Portal
• Wildlife Habitat
• Wind Energy Property
   

Assessment notices are mailed on or before April 1st.  Notices, in the odd numbered year, are mailed for all parcels.  Notices, in the even numbered year, are only sent for parcels with a valuation change.