Assessor

The Assessor is charged with several administrative & statutory duties; however, the primary duty and responsibility is to cause to be assessed all real property within their jurisdiction except that which is otherwise provided by law.

• This would include residential, commercial, industrial and agricultural classes of property.
• Real property is revalued every two years.
• The effective date of the assessment is January First of the current year.
• The assessor determines a full or partial value of new construction, or improvements depending upon the state of completion as of January first.

The Assessor does not:

• Collect taxes
• Calculate taxes
• Determine tax rate
• Set policy for the Board of Review

The Assessor is concerned with value, not taxes. Taxing jurisdictions such as schools, cities, and townships, adopt budgets after public hearings. This determines the tax levy, which is the rate of taxation required to raise the money budgeted. The taxes you pay are proportionate to the value of your property compared to the total value of the taxing district in which your property is located.

Iowa State Association of Assessors

Important Dates

• January 1 - Effective date of current assessment
• April 1 - Assessment Notices mailed to the property owner
• April 2 - April 30 inclusive - Protest of assessment period for filing with the local Board of Review
• May 1 thru adjornment - Board of Review meets each year
• October 16 - 25 inclusive - Protest period for filing with the Board of review on those properties affected by changes in value as a result of the Director of Revenue Equalization Orders (odd-numbered years)
• July 1 - The filing deadline for Homestead Credit & Exemption, Disabled Veterans Credit, and Military Exemption. Credit and exemption will appear on the tax statement received the following year.

Where do your property tax dollars go?

Map & Directions