Iowa property taxes (2026)

How Iowa property taxes work

Iowa property taxes pay in halves — September 30 and March 31 — roughly eighteen months behind the assessment they're based on. The county treasurer collects; city and county assessors set values in odd-numbered years, with notices around April 1.

The taxable number isn't the assessed value: Iowa's rollback limits statewide growth in taxable value, so homes are taxed on only a percentage of assessed value — historically somewhere in the 45–60% range, recalculated by the state each year. When your bill jumps, the rollback moved as often as your value did.

The protest window is tight and fixed: April 2 through April 30 to your local Board of Review, which sits through May. Odd (reassessment) years see the real action; petitions beyond the board go to the Property Assessment Appeal Board or district court.

Recent relief additions stack: the homestead credit (on the first $4,850 of value), a $6,500 taxable-value exemption for homeowners 65+, and a military exemption — all one-time filings with the assessor by July 1.

When payments are due

Two halves: September 30 and March 31 (paid in arrears).

How to appeal your assessment

The statewide rule: Protest to your local Board of Review between April 2 and April 30; the board sits in May

Assessment notices arrive around April 1 in odd (reassessment) years — the protest window opens the next day and closes April 30 sharp. Even-year protests are allowed on the same calendar.

1. Read your assessment notice (April 1, odd years)It shows the new assessed value effective January 1. Remember the rollback: taxable value is a state-set percentage of this number.
2. File your protest April 2–30Written petition to your city or county Board of Review — free, and many jurisdictions accept online filings.
3. Choose your groundsOver-assessment, inequity with comparable properties, or error — comparable sales near January 1 are the standard evidence.
4. The board decides in MayOral hearings are optional; written decisions follow by month's end.
5. Escalate if neededAppeal to the state Property Assessment Appeal Board (free, no lawyer needed) or district court within 20 days.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Assessors revalue in odd-numbered years as of January 1, with state equalization orders in the fall of odd years. The rollback percentage then converts assessed to taxable value annually.

Value notices (Assessment notice) usually mail in April (odd years).

Common questions

When are property taxes due in Iowa?

In halves: September 30 and March 31, to your county treasurer. Iowa bills in arrears — the fall 2026 payment traces back to the January 1, 2025 assessment.

How do I protest my Iowa assessment?

File with your local Board of Review between April 2 and April 30 — a fixed statewide window. The board decides in May; free escalation goes to the state Property Assessment Appeal Board.

What is the rollback?

Iowa's statewide brake on taxable value: each year the state sets the percentage of assessed value that's actually taxable (roughly half for homes in recent years). It's why your bill can move even when your assessment doesn't.

What should Iowa homeowners file with the assessor?

Three one-time filings by July 1: the homestead credit, the $6,500 exemption if you're 65+, and the military exemption if you served. The income-based elderly credit is a separate annual claim with the treasurer by June 1.

Why did my taxes change when my value didn't?

The rollback percentage and local levies reset every year, and school-aid formulas shift the load. Iowa bills are three moving parts — value, rollback, rates — and any one can move your total.