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