Treasurer

Property Tax : FAQs

General Property Tax

Who determines property values?

The Polk County Assessor determines property values and provides notification to property owners. Please contact the Polk County Assessor's Office for the latest valuation information on your property.

The Polk County Assessor determines property values and provides notification to property owners. Please contact the Polk County Assessor's Office for the latest valuation information on your property.


Why haven't I received my tax statement?

Verify that the Treasurer's Office has your correct mailing address. Statements are issued once a year in late  August.

If you have a mailing address change, fill out the Change of Mailing Address form and email it to propertytax.treasurer@polkcountyiowa.gov.

Verify that the Treasurer's Office has your correct mailing address. Statements are issued once a year in late  August.

If you have a mailing address change, fill out the Change of Mailing Address form and email it to propertytax.treasurer@polkcountyiowa.gov.


Can I make a partial payment of tax due?

Yes, partial payments are accepted for current or delinquent real estate and manufactured home property tax. The amount of the partial payment must be greater than the late interest and fees due. Partial payments are not accepted for special assessments or tax sale redemption payments.

Yes, partial payments are accepted for current or delinquent real estate and manufactured home property tax. The amount of the partial payment must be greater than the late interest and fees due. Partial payments are not accepted for special assessments or tax sale redemption payments.


My mortgage company is responsible for paying my taxes. Why did I get a tax statement?

We are required to mail a tax statement to the titleholder of record on all parcels in the county. If a third party payer is responsible for paying your taxes, they will request tax statements from the County Treasurer. If your mortgage company pays taxes on your behalf, retain the tax statement sent to you for income tax purposes.

We are required to mail a tax statement to the titleholder of record on all parcels in the county. If a third party payer is responsible for paying your taxes, they will request tax statements from the County Treasurer. If your mortgage company pays taxes on your behalf, retain the tax statement sent to you for income tax purposes.


My mortgage company should pay my taxes. Is there anything that I need to do?

It is the responsibility of the taxpayer to ensure that taxes are paid in a timely manner. Contact your mortgage company if you are unsure of who is responsible for paying your tax.

It is the responsibility of the taxpayer to ensure that taxes are paid in a timely manner. Contact your mortgage company if you are unsure of who is responsible for paying your tax.


Where can I get the latest information about my property?

Use this parcel search tool to find the most up to date information on your property.

Use this parcel search tool to find the most up to date information on your property.


How do I change the mailing address for my property tax statement?

Complete the Change of Mailing Address form and return to us by email at: tax.treas@polkcountyiowa.gov

Complete the Change of Mailing Address form and return to us by email at: tax.treas@polkcountyiowa.gov


Understanding your Property Tax Statement

How do I read my tax statement?

  1. Assessed Value: The assessed value for the parcel is the sum of the values for the land, dwellings, and buildings as valued by the assessor after application of equalization orders.
  2. Taxable Value: The taxable value of the parcel is the sum of the values for the land, dwellings, and buildings as valued by the assessor after application of equalization orders, assessment limitations and itemized valuation exemptions.
  3. Levy Rate: The tax rate is expressed in dollars and cents per $1,000 of assessed valuation. This rate is multiplied by the taxable value to produce the gross taxes.
  4. Tax Credits: Tax credits are deducted from the gross taxes or the taxable value in order to produce the net taxes.
  5. Tax Distribution: The name of all taxing authorities receiving a tax distribution, the amount of the distribution, and the percentage distribution for each taxing authority.
  6. Total Tax Levied: The total amount of taxes for each taxing authority and the difference between the current and prior years expressed as a percentage increase or decrease.
  7. The amount of the 1st installment of tax due by September 1st, delinquent after September 30th.
  8. The amount of the 2nd installment of tax due by March 1st, delinquent after March 31st.
  9. The payment stub for the 1st installment of tax to be remitted with a mailed orin-office payment.
  10. The payment stub for the 2nd installment of tax to be remitted with a mailed orin-office payment.
  11. Special Messages: Please read all special messages and call the Polk County Treasurer’s Office at 515-286-3060 for more information.
  12. Fiscal Year: Polk County’s fiscal year runs from July 1st through June 30th. This number represents the fiscal year when taxes are to be paid.

  1. Assessed Value: The assessed value for the parcel is the sum of the values for the land, dwellings, and buildings as valued by the assessor after application of equalization orders.
  2. Taxable Value: The taxable value of the parcel is the sum of the values for the land, dwellings, and buildings as valued by the assessor after application of equalization orders, assessment limitations and itemized valuation exemptions.
  3. Levy Rate: The tax rate is expressed in dollars and cents per $1,000 of assessed valuation. This rate is multiplied by the taxable value to produce the gross taxes.
  4. Tax Credits: Tax credits are deducted from the gross taxes or the taxable value in order to produce the net taxes.
  5. Tax Distribution: The name of all taxing authorities receiving a tax distribution, the amount of the distribution, and the percentage distribution for each taxing authority.
  6. Total Tax Levied: The total amount of taxes for each taxing authority and the difference between the current and prior years expressed as a percentage increase or decrease.
  7. The amount of the 1st installment of tax due by September 1st, delinquent after September 30th.
  8. The amount of the 2nd installment of tax due by March 1st, delinquent after March 31st.
  9. The payment stub for the 1st installment of tax to be remitted with a mailed orin-office payment.
  10. The payment stub for the 2nd installment of tax to be remitted with a mailed orin-office payment.
  11. Special Messages: Please read all special messages and call the Polk County Treasurer’s Office at 515-286-3060 for more information.
  12. Fiscal Year: Polk County’s fiscal year runs from July 1st through June 30th. This number represents the fiscal year when taxes are to be paid.


How are my tax dollars redistributed?

The back of your tax statement shows a breakdown of how your current year taxes are distributed, as well as a comparison to the previous year. 

The back of your tax statement shows a breakdown of how your current year taxes are distributed, as well as a comparison to the previous year. 


Due Dates and Penalties

When are property taxes due?

Property tax payments can be paid in one full installment or two half installments. 

  • 1st installment due September 1st
    • Late interest charged beginning October 1st
  • 2nd installment due March 1st
    • Late interest charged beginning April 1st

When the last day of the month is a Saturday, Sunday, or holiday, the deadline for making your tax payment without late interest or delinquent installments is extended to the first business day of the following month.

Payments must be postmarked by the due date to be processed as a timely payment. The official U.S. Postal Service Postmark as proof of the mailing date.

Property tax payments can be paid in one full installment or two half installments. 

  • 1st installment due September 1st
    • Late interest charged beginning October 1st
  • 2nd installment due March 1st
    • Late interest charged beginning April 1st

When the last day of the month is a Saturday, Sunday, or holiday, the deadline for making your tax payment without late interest or delinquent installments is extended to the first business day of the following month.

Payments must be postmarked by the due date to be processed as a timely payment. The official U.S. Postal Service Postmark as proof of the mailing date.


I never received my tax bill. Why am I being charged a late penalty and interest?

It is the responsibility of the property owner to ensure that they receive a bill and that it is paid on time. The statements are mailed and taxes due at the same time each year.

It is the responsibility of the property owner to ensure that they receive a bill and that it is paid on time. The statements are mailed and taxes due at the same time each year.


Why is the September installment the first payment due?

Property taxes are collected on a fiscal year basis beginning July 1. Therefore, the first installment is due in September and the second installment is due the following March. 

Property taxes are collected on a fiscal year basis beginning July 1. Therefore, the first installment is due in September and the second installment is due the following March. 


What happens if my taxes are not paid by the due date?

Late interest accrues on the first day of each month if a tax payment is not paid before the due date. The interest accrues at the rate of 1.5% per month (rounded to the nearest dollar) with a minimum charge of one dollar. Late interest is added to the unpaid balance of your property taxes.

Taxes that remain unpaid could be subject to tax sale. Once the taxes are sold at tax sale by another party, they are considered paid. A tax sale lien is then placed on the property and if the tax sale is not redeemed within the time specified by Iowa law, the tax sale certificate holder may initiate proceedings to obtain a tax deed on the property.

Late interest accrues on the first day of each month if a tax payment is not paid before the due date. The interest accrues at the rate of 1.5% per month (rounded to the nearest dollar) with a minimum charge of one dollar. Late interest is added to the unpaid balance of your property taxes.

Taxes that remain unpaid could be subject to tax sale. Once the taxes are sold at tax sale by another party, they are considered paid. A tax sale lien is then placed on the property and if the tax sale is not redeemed within the time specified by Iowa law, the tax sale certificate holder may initiate proceedings to obtain a tax deed on the property.


Property Tax Time Table

Property taxes are collected on a fiscal year basis beginning July 1.

The first installment is due in September, and the second installment is due the following March.

 

Property taxes are collected on a fiscal year basis beginning July 1.

The first installment is due in September, and the second installment is due the following March.

 


Property Tax for Mobile Homes

I’m going to be moving my mobile home to another location. What do I need to do?

You will need to obtain a "Tax Clearance" (move permit) from the Treasurer’s Office of the county where the mobile home is located. It is a violation of State law to move a mobile home without a current tax clearance.

To obtain a tax clearance, the owner who sells a home between July 1 and December 31 must pay the September tax installment, and is not required to pay the March installment.

The owner who sells a home between January 1 and June 30 must pay the March tax installment. All delinquent taxes and Tax Sales must be paid in full.

If the owner of a home located in a manufactured home community or mobile home park sells the home, obtains a tax clearance statement, and obtains a replacement home to be located in a manufactured home community or mobile home park, the owner shall not pay taxes for the newly acquired home for the same tax period that the owner has paid taxes on the home sold.

You will need to obtain a "Tax Clearance" (move permit) from the Treasurer’s Office of the county where the mobile home is located. It is a violation of State law to move a mobile home without a current tax clearance.

To obtain a tax clearance, the owner who sells a home between July 1 and December 31 must pay the September tax installment, and is not required to pay the March installment.

The owner who sells a home between January 1 and June 30 must pay the March tax installment. All delinquent taxes and Tax Sales must be paid in full.

If the owner of a home located in a manufactured home community or mobile home park sells the home, obtains a tax clearance statement, and obtains a replacement home to be located in a manufactured home community or mobile home park, the owner shall not pay taxes for the newly acquired home for the same tax period that the owner has paid taxes on the home sold.


Is there any type of credit or assistance available for low-income mobile home or manufactured home property owners?

If you are 23 years of age or older and your total household income is less than the amount set by the State of Iowa, you may qualify for tax relief.

Applications are available from January 15 through June 1 each year through the Treasurer’s Office. Tax credits and exemptions may be reduced. Contact us for further information or to obtain the application forms.

If you are 23 years of age or older and your total household income is less than the amount set by the State of Iowa, you may qualify for tax relief.

Applications are available from January 15 through June 1 each year through the Treasurer’s Office. Tax credits and exemptions may be reduced. Contact us for further information or to obtain the application forms.


When are taxes due for mobile or manufactured homes?

Annual taxes for mobile or manufactured homes are due on or after July 1 in each fiscal year, and payable in two installments.

  • 1st installment due July 1st, and must be paid by September 30th
  • 2nd installment due January 1st, and must be paid by March 31st

When the last day of the month is a Saturday, Sunday, or holiday, the deadline for remitting tax payments without late interest or additional late interest for delinquent installments is extended to include the first business day of the following month.

Annual taxes for mobile or manufactured homes are due on or after July 1 in each fiscal year, and payable in two installments.

  • 1st installment due July 1st, and must be paid by September 30th
  • 2nd installment due January 1st, and must be paid by March 31st

When the last day of the month is a Saturday, Sunday, or holiday, the deadline for remitting tax payments without late interest or additional late interest for delinquent installments is extended to include the first business day of the following month.


Can I make a partial payment for current or delinquent real estate and mobile home property tax?

Yes. The amount of the partial payment must be greater than the late interest and cost due. Partial payments are not accepted for special assessments or tax sale redemption payments.

Partial payments can be made online, or by mail. If mailing, please indicate that it is a partial payment. 

Yes. The amount of the partial payment must be greater than the late interest and cost due. Partial payments are not accepted for special assessments or tax sale redemption payments.

Partial payments can be made online, or by mail. If mailing, please indicate that it is a partial payment. 


What happens if I pay property taxes on a mobile or manufactured home late?

Late interest is assessed on all delinquent payments at a rate of 1.5% per month.

Late interest is assessed on all delinquent payments at a rate of 1.5% per month.


Property Tax: Buying & Selling Properties

I just purchased my property. Why am I responsible for the full year's property taxes?

This depends on how your taxes were handled during the purchase of your property. Taxes are typically prorated and the buyer is either given a credit for the seller's portion, or pays the taxes directly to the County Treasurer as part of the property sale. 

Details on how taxes were handled should be on your settlement statement. Contact the realtor or attorney who handled your transaction for further assistance. 

This depends on how your taxes were handled during the purchase of your property. Taxes are typically prorated and the buyer is either given a credit for the seller's portion, or pays the taxes directly to the County Treasurer as part of the property sale. 

Details on how taxes were handled should be on your settlement statement. Contact the realtor or attorney who handled your transaction for further assistance. 


What should I do if I receive a tax statement on a home I recently sold?

You can do one of the following:

  • Forward the tax statement to the new owners
  • Return the statement to your County Treasurer with a note indicating ownership has changed
  • Contact us to inform us of the property sale

You can do one of the following:

  • Forward the tax statement to the new owners
  • Return the statement to your County Treasurer with a note indicating ownership has changed
  • Contact us to inform us of the property sale

Tax Sale

How do I redeem a tax sale?

The Application and Affidavit to redeem the tax sale must be completed, notarized, and submitted with payment. If making payment in the office, we can notarize your signature.

Iowa law does not allow you to make partial payments toward the amount you owe for a tax sale.

If you choose to mail your tax sale payment, please note that it must be received by our office on or before the last day of the month. The postmark on the envelope will not be used to determine timeliness of the payment. Please contact our office for the amount due.

The Application and Affidavit to redeem the tax sale must be completed, notarized, and submitted with payment. If making payment in the office, we can notarize your signature.

Iowa law does not allow you to make partial payments toward the amount you owe for a tax sale.

If you choose to mail your tax sale payment, please note that it must be received by our office on or before the last day of the month. The postmark on the envelope will not be used to determine timeliness of the payment. Please contact our office for the amount due.


What happens if my taxes are paid by a tax sale buyer?

When delinquent taxes are paid by a tax sale buyer, a tax sale lien is placed against the property. If the tax sale lien remains unpaid by the property owner, the tax sale buyer may pay taxes due after the tax sale, but only after one month and fourteen days have passed following the date the taxes become delinquent.

Amounts due as shown on the website are not guaranteed and subject to change. Contact the Polk County Treasurer for information about your rights regarding a tax sale redemption, and the steps needed to redeem the tax sale lien.

When delinquent taxes are paid by a tax sale buyer, a tax sale lien is placed against the property. If the tax sale lien remains unpaid by the property owner, the tax sale buyer may pay taxes due after the tax sale, but only after one month and fourteen days have passed following the date the taxes become delinquent.

Amounts due as shown on the website are not guaranteed and subject to change. Contact the Polk County Treasurer for information about your rights regarding a tax sale redemption, and the steps needed to redeem the tax sale lien.


What do I do if I have a tax sale on my property?

You may make a full redemption by making a payment to the County Treasurer for the amount of delinquent tax sold at tax sale, plus 2% per month. Additional amounts may accrue.

You must complete an Application and Affidavit of Redemption of Parcel Sold for Taxes form and submit the notarized form with your payment to redeem the tax sale. 

Please contact us with further questions.

You may make a full redemption by making a payment to the County Treasurer for the amount of delinquent tax sold at tax sale, plus 2% per month. Additional amounts may accrue.

You must complete an Application and Affidavit of Redemption of Parcel Sold for Taxes form and submit the notarized form with your payment to redeem the tax sale. 

Please contact us with further questions.


Who is eligible to redeem a tax sale?

A properly completed Affidavit of Redemption of Parcel Sold for Taxes establishes that you have sufficient interest in the parcel to give you the right to redeem the tax sale. To have sufficient interest you must be one of the following:

  • The titleholder of record
  • The person in whose name the parcel was/is taxed
  • A person of possession of the parcel
  • A mortgagee with a lien on the parcel
  • A vendor of the parcel under a recorded contract of sale
  • A lessor with a recorded lease or memorandum of recorded lease
  • Any other person with an interest of record

Please contact us if you have questions.

A properly completed Affidavit of Redemption of Parcel Sold for Taxes establishes that you have sufficient interest in the parcel to give you the right to redeem the tax sale. To have sufficient interest you must be one of the following:

  • The titleholder of record
  • The person in whose name the parcel was/is taxed
  • A person of possession of the parcel
  • A mortgagee with a lien on the parcel
  • A vendor of the parcel under a recorded contract of sale
  • A lessor with a recorded lease or memorandum of recorded lease
  • Any other person with an interest of record

Please contact us if you have questions.


What do I do if I have received a Notice to Redeem From Tax Sale?

Contact us for information about your rights concerning a tax sale redemption and the actions needed to redeem a tax sale certificate. If redemption is not completed within the required time frame, the right to redeem will expire and a tax deed may be issued to the tax sale certificate holder.

Contact us for information about your rights concerning a tax sale redemption and the actions needed to redeem a tax sale certificate. If redemption is not completed within the required time frame, the right to redeem will expire and a tax deed may be issued to the tax sale certificate holder.


Property Tax Suspension

If I opt in to the property tax suspension program do I have to pay my property taxes back?

Yes. The suspension program suspends your property taxes for the duration of your enrollment, but the taxes due continue to accumulate. You may repay them at any time. When the property is sold, or the property owner is deceased, the suspended taxes are to be paid.

Yes. The suspension program suspends your property taxes for the duration of your enrollment, but the taxes due continue to accumulate. You may repay them at any time. When the property is sold, or the property owner is deceased, the suspended taxes are to be paid.


I own a mobile home. Do I qualify?

Unfortunately, mobile/manufactured homes do not qualify for property tax suspension. However, you may qualify for a reduced tax rate. Click here to learn more.

Unfortunately, mobile/manufactured homes do not qualify for property tax suspension. However, you may qualify for a reduced tax rate. Click here to learn more.


I don’t qualify for the suspension program. Are there other property tax credits I can take advantage of?

There are many forms of property tax relief available, including the Homestead Credit and the Disabled and Senior Property Tax Credit.

  • Learn more about the Disabled & Senior Property Tax Credit here
  • Learn more about the Homestead Credit here

There are many forms of property tax relief available, including the Homestead Credit and the Disabled and Senior Property Tax Credit.

  • Learn more about the Disabled & Senior Property Tax Credit here
  • Learn more about the Homestead Credit here

I rent my home/apartment. Is there any assistance available to me?

If you own or rent your home or apartment, you may qualify for rent or mortage payment assistance provided by Polk County General Assistance. If you are in in threat of having your utilities disconnected or turned off, you may be eligible for utility assistance   

To apply, complete the online application or visit the Polk County General Asssitance office located at 2309 Euclid Avenue, Des Moines.

If you own or rent your home or apartment, you may qualify for rent or mortage payment assistance provided by Polk County General Assistance. If you are in in threat of having your utilities disconnected or turned off, you may be eligible for utility assistance   

To apply, complete the online application or visit the Polk County General Asssitance office located at 2309 Euclid Avenue, Des Moines.


What do I do if my property taxes were sold at tax sale?

If your property taxes were bought at tax sale and the buyer has been issued a tax sale certificate, you may qualify for payment of your past due property taxes by the County to redeem the tax sale. Please contact Polk County Adult Services at 515-286-3205 to see if you qualify.

If your property taxes were bought at tax sale and the buyer has been issued a tax sale certificate, you may qualify for payment of your past due property taxes by the County to redeem the tax sale. Please contact Polk County Adult Services at 515-286-3205 to see if you qualify.


A Title Appointment is required for all vehicle purchases and transfers. https://www.polkcountyiowa.gov/treasurer/appointments/