Property Tax Due Dates in Iowa

Iowa property taxes are administered at the county level. Property is assessed at 100% of market value, but only a portion of that value is actually taxable due to Iowa's rollback system. The residential rollback — set annually by the state — limits how much of a property's assessed value is subject to taxation, and it typically results in 50–60% of the assessed value being taxable. This rollback helps limit tax increases when property values rise rapidly. Iowa taxes are paid in two installments in the year following assessment, making them one year in arrears.

Iowa property taxes are paid in two equal installments for the prior fiscal year: First installment: Due September 1 (delinquent after September 30) Second installment: Due March 1 (delinquent after March 31) A 1.5% monthly penalty applies to late payments. After a period of delinquency, a tax sale may be held and the lien sold to a third party. Most counties offer online payment through the county treasurer's website. Contact your county treasurer for available payment methods.

Iowa's main property tax relief programs: Homestead Tax Credit — Owner-occupied primary residences receive a credit equal to a percentage of the first $4,850 of assessed value. Apply once with your county assessor by July 1; the credit renews automatically. Military Service Property Tax Exemption — Qualifying veterans and their surviving spouses receive an exemption of $2,778 of assessed value. Apply by July 1. Elderly and Disabled Tax Credit (and Rent Reimbursement) — Qualifying residents who are 65 or older or disabled with income under $23,810 may receive a credit. Apply with your county treasurer. Family Farm Tax Credit — Agricultural land owned by qualifying family farmers receives a credit. Apply by November 1.

Iowa property tax appeals are filed with the county Board of Review: Deadline: File a protest with the county Board of Review during April (typically between April 2 and April 30 in reassessment years, or by May 31 in any year). The board meets in May. Process: Submit evidence that your property's actual market value is lower than assessed. Comparable sales and independent appraisals are most effective. Further appeal: If the Board of Review denies your protest, appeal to the Property Assessment Appeal Board (PAAB) within 20 days, or directly to the District Court.