Iowa Property Tax Timeline
The property tax timeline is a lengthy one. The timeline required each time property is assessed, is outlined below.
| Step | Date | Description |
|---|---|---|
| 1 | January 1 | Assessment date |
| 2 | April 1 | Assessors complete assessments and notify taxpayers |
| 3 | April 2 – 25 | Property owners can request an informal hearing and the assessor can make a recommendation to the Board of Review |
| 4 | April 2 – 30 | Taxpayers may appeal assessments to local boards of review |
| 5 | May 1 – May 31 | Local boards of review consider appeals. This time may be extended to July 15 by the Iowa Department of Revenue Director |
| 6 | June 15 | Local boards of review submit reports to the Director |
| 7 | July 1 | Assessors submit abstracts of the assessments to the Director |
| 8 | August 15 | The Director issues tentative equalization notices to county auditors |
| 9 | September | The Director holds equalization hearings, which are held for public input |
| 10 | October 1 | The Director issues final equalization orders to county auditors |
| 11 | October 2 – 12 | Assessing jurisdictions may apply for alternative methods of implementing equalization orders |
| 12 | October 2 – 8 | The county auditor publishes notices of the final equalization order |
| 13 | October 10 – November 15 | Local boards of review meet to hear equalization protests |
| 14 | October 9 – 31 | Taxpayers may protest the final equalization order to local boards of review |
| 15 | November 1 | The Director certifies assessment limitation percentages to county auditors |
| 16 | November 15 | Local boards of review submit a report about the equalization protests to the Department |
| 17 | Dec. 1 – Feb. 28 | The taxing authorities adopt the budgets based on the valuations |
| 18 | March 1 | The county board of supervisors levies the taxes |
| 19 | July 1 | The county treasurer receives authorization to collect taxes |
| 20 | September 30 | First half of taxes are due |
| 21 | March 31 | Second half of taxes are due |