Dates to Remember
April 1st – Effective date of current assessment. Assessment notices must be mailed to taxpayer on or before April 1st for January 1st assessments.
April 2nd to April 25th – Taxpayers may ask the assessor for an informal review for the current year’s assessment. Taxpayers may inquire about their assessment, and may also request an Informal Review of the assessment by the assessor under one or more of the grounds for protest.
April 2nd to April 30th – Taxpayers may file a formal protest of assessment with the Board of Review for the current year’s assessment. If the assessment is not protested, the value on the assessment notice sent out April 1st is the final value.
May 1st through adjournment – Board of Review meets and reviews protests. After all appeals are heard, the Board of Review finalizes values for January 1st assessments and a notice is sent to the taxpayer. Additional appeal rights are stated on the final notice if the taxpayer does not agree with the Board of Review’s decision.
October 9th to October 31st –Protest period for filing with the Board of Review on properties affected by changes in value as a result of an equalization order made by the Iowa Director of Revenue and Finance (odd numbered years only).
January to March – Taxing entities (Schools, Cities, County, etc.) finalize budgets and levy rates after public hearings. Budgets are published in the local papers and can be found on the Iowa Department of Management’s website.
July –Auditor calculates the gross taxes (assessed value times the rollback times the levy rates) from all taxing entities. Auditor calculates the amounts for the credits and exemptions to get the net taxes.
August - Auditor sends the information to the Treasurer who mails tax statements to the property owners.
September – First half of taxes are due on or before September 30.
March (following year) – Second half of taxes are due on or before March 31.