Property Tax Calendar

July

Beginning of the fiscal year.

August

New fiscal year property taxes are certified. 

Property tax & special assessment statements are mailed to the titleholders of record at the mailing address on file in the Treasurer's Office.

September

The first half installment of property tax is due September 1st, payable by September 30th (when the last day of September is a Saturday or Sunday the payable date is extended to include the first business day of October).

September 30th is also the last day to file for the low-income property tax reduction on mobile homes, and the last day to file a special assessment claim for elderly and disabled persons with limited incomes.

October

Outstanding first half installments of property tax become delinquent and begin to accrue late interest at the rate of 1.5% per month (rounded to nearest dollar) with a minimum of one dollar. 

November

If the first half installment of property tax remains unpaid by the 15th of the month, a tax sale certificate holder may pay subsequent delinquent taxes on properties with outstanding tax sales for which they hold a certificate.

Notices are mailed to property owners with outstanding property taxes from the first half installment, due the previous September, to advise them that the taxes are delinquent and are still owed.

December

None.

January 

Senior Citizen/Disabled Credit and Rent Reimbursement forms become available. Qualified individuals can apply between January 1st and June 1st.

February

Delinquent notices are mailed to owners of property in Polk County in which the previous September taxes are still outstanding.

March

The second half installment of property tax is due March 1st, payable by March 31st (when the last day of March is a Saturday or Sunday the payable date is extended to include the first business day of April).

April

Outstanding second half installments of property tax become delinquent and begin to accrue late interest at the rate of 1.5% per month (rounded to nearest dollar) with a minimum of one dollar. 

May

If the second half installment of property tax remains unpaid by the 15th of the month, a tax sale certificate holder may pay subsequent delinquent taxes on properties with outstanding tax sales for which they hold a certificate.

Notices are mailed to property owners with outstanding property taxes from the first and/or second half installments to advise them that the taxes are delinquent and are still owed.

June

June 1st is the last day to file Senior Citizen/Disabled Credit forms.

The Treasurer’s Office Annual Tax Sale is held beginning on the third Monday in June (the treasurer may designate a different date for the sale other than the third Monday in June if necessary).  For information go to http://www.polkcountyiowa.gov/treasurer/tax-sale-buyer-info/

The Fiscal Year ends June 30th.