Property Assessment Cycle

DateActivity
January 1stAssessment date
April 1stAssessors complete assessments and notify taxpayers.
April 2nd-25thTaxpayers may request an informal review of assessment with assessor
April 2nd-30thTaxpayers may appeal assessments to local boards of review.
May 1st - May 31stLocal boards of review consider appeals. This time may be extended to July 15 by the Iowa Department of Revenue director.
June 15thLocal boards of review submit reports to the director.
July 1stAssessors submit abstracts of the assessments to the director.
August 15thThe director issues tentative equalization notices to county auditors.
SeptemberThe director holds equalization hearings, which are held for public input.
October 1stThe director issues final equalization orders to county auditors.
October 2nd-12thAssessing jurisdictions may apply for alternative methods of implementing equalization orders.
October 2nd-15thThe county auditor publishes notices of the final equalization order.
Oct. 15th - Nov. 15thLocal boards of review meet to hear equalization protests.
October 16th-26thTaxpayers may protest the final equalization order to local board of review.
November 1stThe director certifies assessment limitation percentages to county auditors.
November 15thLocal boards of review submit a report about the equalization protests to the department.
Dec. 1st - Feb. 28thThe taxing authorities adopt the budgets based on the valuations.

Special Dates to Note

DateActivity
March 1stThe county board of supervisors levies the taxes.
July 1stThe county treasurer receives authorization to collect taxes.
September 30thFirst half of taxes are due.
March 31stSecond half of taxes are due.