Iowa property tax by county

Property tax rate by county in Iowa

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Iowa's income and retirement taxes, see Iowa income tax and Iowa retirement taxes.

How does Iowa assess homes for property tax?

Iowa assessors value homes at 100% of market value as of January 1, but that is not what you are taxed on. Each fall the state certifies a "rollback" percentage for every class of property, and the county auditor multiplies your assessed value by it to get the taxable value your levy applies to. The rollback exists to hold statewide growth in residential taxable value to 3% a year, and it is reset by state order annually, so Iowa has no fixed assessment ratio. The order dated October 27, 2025 set the residential percentage at 44.5345% of 2025 actual value.

Every parcel is reassessed in odd numbered years, with the value set as of January 1. In even numbered years the assessor generally leaves values alone and only revalues parcels that were valued incorrectly, missed entirely, or changed because of construction, demolition or remodeling. In practice most homeowners get a new assessment every two years.

Is there a homestead exemption in Iowa?

Starting with the 2026 assessment year Iowa replaced its old homestead tax credit with a homestead tax exemption, so the benefit now comes off the value you are taxed on instead of off the bill. The exemption equals 10% of the homestead's taxable value, but never less than $5,500 and never more than $20,000, so no single dollar figure fits every home. The $20,000 ceiling is inflation-adjusted from 2027. File form 54-028 with your assessor by July 1 and it renews automatically.

Other state relief for homeowners:

• Seniors and disabled owners: A homeowner 65 or older on or before January 1 gets an additional $6,500 of taxable value exempted, stacked on top of the regular homestead exemption. There is no income test for it, and it is claimed on the same form 54-028 by July 1. Iowa separately runs an income-tested Property Tax Credit for Senior and Disabled Citizens for people 65 or older or totally disabled, but that is a credit against the bill rather than an exemption of value; it is filed with the county treasurer between January 1 and June 1, and for claimants 70 and older the income ceiling is 250% of the federal poverty level, so the dollar cutoff moves every year.
• Disabled veterans: Iowa's military service exemption removes $4,000 of taxable value for an honorably separated, retired, furloughed to reserve, inactive status or discharged veteran. File once with your assessor by July 1 and you do not have to refile for the same property. A veteran rated 100% service-connected disabled, or totally disabled through individual unemployability, can instead claim the disabled veteran homestead credit, which cancels the entire tax on the homestead rather than exempting a set amount. You cannot take both on the same property.
• Iowa has no separate owner-occupancy credit; the homestead exemption is the owner-occupied benefit, and since assessment year 2026 it is an exemption of value rather than the credit against tax that Iowa used before. Other statewide programs include the disabled veteran homestead credit, worth 100% of the tax on the homestead, and a special assessment credit for qualifying elderly and disabled homeowners.

Iowa sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Iowa?

Iowa bills for a fiscal year running July 1 to June 30 and you pay the county treasurer in two halves, the first by September 30 and the second by March 31. The statute technically says pay before September 1 and March 1, but nothing goes delinquent and no interest accrues until October 1 and April 1, which is why counties advertise the end of September and March as the real deadlines. If the last day lands on a weekend you have until the second business day of the following month.

Iowa splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Iowa?

You contest the assessed value with the your local board of review, then the Property Assessment Appeal Board or district court. The filing deadline is typically April 30, with protests accepted from April 2 onward. File a written protest with your local board of review between April 2 and April 30 of the assessment year. Many assessors also offer an informal review from April 2 through April 25 that can resolve things without a formal protest. The grounds are limited to five: the assessment is inequitable compared with similar property, the property is valued higher than the law allows, it is exempt or misclassified, there is an error, or there was fraud or misconduct. In a county under a declared disaster the window shifts to May 1 through June 5.

Iowa property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.