| Property Assessment Cycle | |
| Date | Activity |
| January 1st | Assessment Date |
| April 15th | Assessors complete assessments and notify taxpayers. |
| April 16th - May 5th | Taxpayers may appeal assessments to local boards of review. |
| May 1st - May 15th | Local boards of review consider appeals. This time may be extended toJuly 15 by the Iowa Department of Revenue director. |
| June 15th | Local boards of review submit reports to the director. |
| July 1st | Assessors submit abstracts of the assessments to the director. |
| August 15th | The director issues tentative equalization notices to county auditors. |
| September | The director holds equalization hearings, which are held for public input. |
| October 1st | The director issues final equalization orders to county auditors. |
| October 2nd - 12th | Assessing jurisdictions may apply for alternative methods ofimplementing equalization orders. |
| October 2nd - 15th | The county auditor publishes notices of the final equalization order. |
| October 15th - November 15th | Local boards of review meet to hear equalization protests. |
| October 16th - 26th | Taxpayers may protest the final equalization order to local boards ofreview. |
| November 1st | The director certifies assessment limitation percentages to countyauditors. |
| November 15th | Local boards of review submit a report about the equalization protests to the department. |
| December 1st - February 28th | The taxing authorities adopt the budgets based on the valuations. |
Special Dates to Note | |
| March 1st | The county board of supervisors levies the taxes. |
| July 1st | The county treasurer receives authorization to collect taxes. |
| September 30th | First half of taxes are due. |
| March 31st | Second half of taxes are due. |
