Owning in Iowa
Data from January 2026
Property tax in Iowa
The typical owner in Iowa pays $2,897 a year, about 1.39% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in Iowa
- Typical tax
- $2,897
- per year, typical household
- 7% less than the U.S.
- Effective rate
- 1.39%
- tax ÷ value (estimate)
- 48% more than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 3
- published by the state, with the source
The state's rules
Iowa's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as Iowa's official source states them. Tap "What the source says" to read the exact text.
| Rule | What Iowa says | Source |
|---|---|---|
| What triggers a new assessment | In Iowa all real property is assessed every odd-numbered year, as of Jan. 1, at market value. The county auditor then applies a percentage (the "assessment limitation" the state sets each year for each class of property) to find the taxable value you pay on. What the source says“All real property is assessed every odd-numbered year. … Residential, commercial, industrial, multiresidential, and state assessed properties are to be valued at actual value or market value. … Additionally, the county auditor applies an “assessment limitation” to the assessed value of residential, agricultural, commercial, industrial, multiresidential, railroad, and utility properties to find the taxable value of those classes of property.” | Iowa Department of Revenue Verified November 6, 2026 |
| Homestead exemption | From assessment year 2026, the 2026 law (SF 2472) replaced the homestead credit with an exemption of 10% of your main home's taxable value, at least $5,500 and at most $20,000 of taxable value (the maximum is adjusted for inflation from 2027). It shows on the tax you pay in September 2027 and March 2028. If you already received the credit or exemption before July 1, 2026, you get it without refiling. If it is your first time, you apply with your city or county assessor by July 1, and you must live in the home on July 1 and at least six months that year. What the source says· Iowa Code ch. 425 (2026 Iowa Acts, SF 2472)“Division 20 of 2026 Iowa Acts, SF2472 , signed by the Governor on May 18, 2026, replaces the homestead tax credit with a homestead tax exemption in the amount of 10% of the taxable value of the homestead. … This change is retroactive to assessment year 2026, which will apply to property taxes paid in September of 2027 and March of 2028. The minimum amount of the exemption is $5,500 in taxable value. The maximum amount of the exemption is $20,000 in taxable value. … Claimants who received the homestead credit or exemption before July 1, 2026 will be automatically awarded the 10% exemption without further filing if they continue to meet the eligibility criteria.” | Iowa Department of Revenue Verified November 6, 2026 |
| Protest deadline One for the whole state | The assessor notifies you of the value by April 1. From April 2 to 25 you can ask for an informal review, and the assessor can correct the value by written agreement. From April 2 to 30 you can file a written protest with the local board of review; if you ask in writing when you file, you get an oral hearing. The board decides in May. If you disagree, you can appeal to the Property Assessment Appeal Board or district court. What the source says· Iowa Code § 441.37“April 1 - Assessors complete assessments and notify taxpayers April 2 - 25 - Taxpayers may request informal review of assessment by assessor … April 2 - 30 - Taxpayers may protest assessments to local boards of review. May 1 - May 31 - Local boards of review consider protests. … If a property owner is dissatisfied with the decision of the local board of review they may appeal to the Property Assessment Appeal Board , or district court.” | Iowa Department of Revenue Verified November 6, 2026 |
| When to pay | The tax is paid to the county treasurer in full or in two halves. The first is paid in September and becomes delinquent (with interest) if not paid before Oct. 1; the second is paid in March and becomes delinquent from April 1. If the last day of the month falls on a weekend, the date moves to the second business day. The value as of Jan. 1 of one year is paid in September of the next year and March of the year after. What the source says· Iowa Code §§ 445.36, 445.37“A demand of taxes is not necessary, but every person subject to taxation shall attend at the office of the county treasurer and pay the taxes either in full, or one-half of the taxes before September 1 succeeding the levy, and the remaining half before March 1 following.” | Iowa Department of Revenue Verified November 6, 2026 |
Not verified yet: Cap on your home, Cap on other property, Owners with a disability.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of Iowa, with the typical home value and the effective rate. Highest tax first.
| Dallas County | $5,001 | $355,600 | 1.41% |
|---|---|---|---|
| Johnson County | $4,681 | $308,600 | 1.52% |
| Polk County | $4,396 | $262,100 | 1.68% |
| Warren County | $3,865 | $269,600 | 1.43% |
| Story County | $3,632 | $258,700 | 1.40% |
| Madison County | $3,624 | $245,100 | 1.48% |
| Linn County | $3,547 | $214,300 | 1.66% |
| Mills County | $3,494 | $237,800 | 1.47% |
| Scott County | $3,273 | $222,000 | 1.47% |
| Pottawattamie County | $3,067 | $195,700 | 1.57% |
| Dubuque County | $2,919 | $237,300 | 1.23% |
| Boone County | $2,910 | $212,400 | 1.37% |
| Winneshiek County | $2,894 | $259,200 | 1.12% |
| Marion County | $2,848 | $233,000 | 1.22% |
| Black Hawk County | $2,842 | $188,900 | 1.50% |
| Bremer County | $2,824 | $219,600 | 1.29% |
| Sioux County | $2,801 | $250,100 | 1.12% |
| Washington County | $2,788 | $203,900 | 1.37% |
| Muscatine County | $2,732 | $182,100 | 1.50% |
| Benton County | $2,727 | $208,200 | 1.31% |
| Woodbury County | $2,656 | $183,200 | 1.45% |
| Jasper County | $2,633 | $186,300 | 1.41% |
| Iowa County | $2,629 | $193,900 | 1.36% |
| Clarke County | $2,578 | $161,100 | 1.60% |
| Cedar County | $2,568 | $211,300 | 1.22% |
| Poweshiek County | $2,563 | $209,300 | 1.22% |
| Henry County | $2,559 | $164,300 | 1.56% |
| Dickinson County | $2,503 | $270,700 | 0.92% |
| Clinton County | $2,461 | $160,600 | 1.53% |
| Plymouth County | $2,455 | $228,900 | 1.07% |
| Jones County | $2,450 | $184,800 | 1.33% |
| Cerro Gordo County | $2,410 | $166,400 | 1.45% |
| Buchanan County | $2,390 | $176,000 | 1.36% |
| Delaware County | $2,382 | $177,900 | 1.34% |
| Harrison County | $2,325 | $176,000 | 1.32% |
| Jefferson County | $2,311 | $163,400 | 1.41% |
| Grundy County | $2,273 | $198,800 | 1.14% |
| Davis County | $2,269 | $161,900 | 1.40% |
| Butler County | $2,226 | $165,400 | 1.35% |
| Guthrie County | $2,199 | $180,100 | 1.22% |
| Union County | $2,197 | $122,000 | 1.80% |
| Allamakee County | $2,190 | $172,300 | 1.27% |
| Clayton County | $2,181 | $168,500 | 1.29% |
| Jackson County | $2,159 | $175,000 | 1.23% |
| Monroe County | $2,149 | $156,300 | 1.37% |
| Webster County | $2,138 | $153,800 | 1.39% |
| Ringgold County | $2,098 | $156,200 | 1.34% |
| Shelby County | $2,094 | $164,000 | 1.28% |
| Mahaska County | $2,077 | $157,800 | 1.32% |
| Marshall County | $2,067 | $145,500 | 1.42% |
| Des Moines County | $2,058 | $136,500 | 1.51% |
| Adair County | $2,050 | $160,400 | 1.28% |
| Clay County | $2,050 | $178,600 | 1.15% |
| Tama County | $2,043 | $148,600 | 1.37% |
| Cass County | $2,019 | $150,300 | 1.34% |
| Humboldt County | $2,011 | $155,800 | 1.29% |
| Montgomery County | $2,007 | $121,400 | 1.65% |
| Lyon County | $1,995 | $230,000 | 0.87% |
| Hamilton County | $1,977 | $156,400 | 1.26% |
| Wapello County | $1,974 | $125,100 | 1.58% |
| Crawford County | $1,973 | $153,700 | 1.28% |
| Lee County | $1,955 | $141,400 | 1.38% |
| Buena Vista County | $1,931 | $159,500 | 1.21% |
| Floyd County | $1,929 | $143,500 | 1.34% |
| Mitchell County | $1,919 | $175,100 | 1.10% |
| Carroll County | $1,916 | $176,000 | 1.09% |
| Fremont County | $1,868 | $154,400 | 1.21% |
| Chickasaw County | $1,863 | $182,600 | 1.02% |
| Howard County | $1,853 | $147,800 | 1.25% |
| Decatur County | $1,831 | $113,900 | 1.61% |
| Wright County | $1,806 | $119,600 | 1.51% |
| Greene County | $1,783 | $155,400 | 1.15% |
| Fayette County | $1,782 | $136,800 | 1.30% |
| Winnebago County | $1,781 | $135,000 | 1.32% |
| Page County | $1,764 | $125,300 | 1.41% |
| Louisa County | $1,751 | $150,100 | 1.17% |
| O'Brien County | $1,701 | $173,100 | 0.98% |
| Hardin County | $1,683 | $122,500 | 1.37% |
| Emmet County | $1,680 | $114,100 | 1.47% |
| Hancock County | $1,673 | $141,400 | 1.18% |
| Appanoose County | $1,667 | $124,200 | 1.34% |
| Adams County | $1,661 | $131,600 | 1.26% |
| Lucas County | $1,645 | $120,200 | 1.37% |
| Audubon County | $1,634 | $121,900 | 1.34% |
| Franklin County | $1,633 | $124,100 | 1.32% |
| Worth County | $1,600 | $145,800 | 1.10% |
| Cherokee County | $1,569 | $158,700 | 0.99% |
| Calhoun County | $1,567 | $118,800 | 1.32% |
| Sac County | $1,556 | $141,400 | 1.10% |
| Wayne County | $1,509 | $111,300 | 1.36% |
| Keokuk County | $1,494 | $118,700 | 1.26% |
| Kossuth County | $1,490 | $148,300 | 1.00% |
| Taylor County | $1,482 | $117,200 | 1.26% |
| Palo Alto County | $1,474 | $123,200 | 1.20% |
| Monona County | $1,467 | $142,900 | 1.03% |
| Osceola County | $1,387 | $122,600 | 1.13% |
| Van Buren County | $1,355 | $114,600 | 1.18% |
| Ida County | $1,260 | $108,900 | 1.16% |
| Pocahontas County | $1,111 | $98,100 | 1.13% |
- Dallas $5,0011.41%
- Johnson $4,6811.52%
- Polk $4,3961.68%
- Warren $3,8651.43%
- Story $3,6321.40%
- Madison $3,6241.48%
- Linn $3,5471.66%
- Mills $3,4941.47%
- Scott $3,2731.47%
- Pottawattamie $3,0671.57%
- Dubuque $2,9191.23%
- Boone $2,9101.37%
- Winneshiek $2,8941.12%
- Marion $2,8481.22%
- Black Hawk $2,8421.50%
- Bremer $2,8241.29%
- Sioux $2,8011.12%
- Washington $2,7881.37%
- Muscatine $2,7321.50%
- Benton $2,7271.31%
- Woodbury $2,6561.45%
- Jasper $2,6331.41%
- Iowa $2,6291.36%
- Clarke $2,5781.60%
- Cedar $2,5681.22%
- Poweshiek $2,5631.22%
- Henry $2,5591.56%
- Dickinson $2,5030.92%
- Clinton $2,4611.53%
- Plymouth $2,4551.07%
- Jones $2,4501.33%
- Cerro Gordo $2,4101.45%
- Buchanan $2,3901.36%
- Delaware $2,3821.34%
- Harrison $2,3251.32%
- Jefferson $2,3111.41%
- Grundy $2,2731.14%
- Davis $2,2691.40%
- Butler $2,2261.35%
- Guthrie $2,1991.22%
- Union $2,1971.80%
- Allamakee $2,1901.27%
- Clayton $2,1811.29%
- Jackson $2,1591.23%
- Monroe $2,1491.37%
- Webster $2,1381.39%
- Ringgold $2,0981.34%
- Shelby $2,0941.28%
- Mahaska $2,0771.32%
- Marshall $2,0671.42%
- Des Moines $2,0581.51%
- Adair $2,0501.28%
- Clay $2,0501.15%
- Tama $2,0431.37%
- Cass $2,0191.34%
- Humboldt $2,0111.29%
- Montgomery $2,0071.65%
- Lyon $1,9950.87%
- Hamilton $1,9771.26%
- Wapello $1,9741.58%
- Crawford $1,9731.28%
- Lee $1,9551.38%
- Buena Vista $1,9311.21%
- Floyd $1,9291.34%
- Mitchell $1,9191.10%
- Carroll $1,9161.09%
- Fremont $1,8681.21%
- Chickasaw $1,8631.02%
- Howard $1,8531.25%
- Decatur $1,8311.61%
- Wright $1,8061.51%
- Greene $1,7831.15%
- Fayette $1,7821.30%
- Winnebago $1,7811.32%
- Page $1,7641.41%
- Louisa $1,7511.17%
- O'Brien $1,7010.98%
- Hardin $1,6831.37%
- Emmet $1,6801.47%
- Hancock $1,6731.18%
- Appanoose $1,6671.34%
- Adams $1,6611.26%
- Lucas $1,6451.37%
- Audubon $1,6341.34%
- Franklin $1,6331.32%
- Worth $1,6001.10%
- Cherokee $1,5690.99%
- Calhoun $1,5671.32%
- Sac $1,5561.10%
- Wayne $1,5091.36%
- Keokuk $1,4941.26%
- Kossuth $1,4901.00%
- Taylor $1,4821.26%
- Palo Alto $1,4741.20%
- Monona $1,4671.03%
- Osceola $1,3871.13%
- Van Buren $1,3551.18%
- Ida $1,2601.16%
- Pocahontas $1,1111.13%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What Iowa publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
From assessment year 2026, the 2026 law (SF 2472) replaced the homestead credit with an exemption of 10% of your main home's taxable value, at least $5,500 and at most $20,000 of taxable value (the maximum is adjusted for inflation from 2027). It shows on the tax you pay in September 2027 and March 2028. If you already received the credit or exemption before July 1, 2026, you get it without refiling. If it is your first time, you apply with your city or county assessor by July 1, and you must live in the home on July 1 and at least six months that year.
What the source says· Iowa Code ch. 425 (2026 Iowa Acts, SF 2472)
“Division 20 of 2026 Iowa Acts, SF2472 , signed by the Governor on May 18, 2026, replaces the homestead tax credit with a homestead tax exemption in the amount of 10% of the taxable value of the homestead. … This change is retroactive to assessment year 2026, which will apply to property taxes paid in September of 2027 and March of 2028. The minimum amount of the exemption is $5,500 in taxable value. The maximum amount of the exemption is $20,000 in taxable value. … Claimants who received the homestead credit or exemption before July 1, 2026 will be automatically awarded the 10% exemption without further filing if they continue to meet the eligibility criteria.”
Iowa Department of Revenue · Verified November 6, 2026
-
If you are an older owner
If you are 65 or older by Jan. 1 of the assessment year, you get an additional homestead exemption of $6,500 of taxable value. Once approved, it applies in later years without refiling. You claim it on the same homestead exemption form (54-028), with the assessor, by July 1.
What the source says
“Eligible claimants who are 65 years of age or older on or before January 1 of the assessment year are eligible for an additional homestead tax exemption for $6,500 of taxable value. If the claim for the exemption is successful, the exemption will be applied in successive years without needing to file again.”
Iowa Department of Revenue · Verified November 6, 2026
-
If you are a veteran
If you are a veteran with a permanent 100% service-connected disability rating, or a permanent and total rating for individual unemployability paid at the 100% rate, the disabled veteran credit covers the entire tax on your homestead, with no income limit. Surviving spouses or children receiving DIC can also qualify. You apply with the assessor by July 1, together with the homestead exemption form and the VA letter. For applications from July 1, 2026, the credit covers the dwelling and up to one-half acre of land.
What the source says· Iowa Code § 425.1(2)(b)
“The disabled veteran tax credit is a property tax credit equal to the entire amount of the tax levied on a homestead. … The filing deadline for the application is July 1. … The income restriction is not required to receive the credit. … Under the new Iowa Code section 425.1(2)(b)(6)(b), for an owner who makes an application to secure the disabled veteran tax credit on or after July 1, 2026, the homestead means the same as defined in Iowa Code section 425.11, but the homestead is limited to one-half acre and does not include appurtenances.”
Iowa Department of Revenue · Verified November 6, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Frequently asked questions
How much is property tax in Iowa?
The typical owner pays $2,897 a year, about 1.39% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
What is the deadline to protest the assessment in Iowa?
The assessor notifies you of the value by April 1. From April 2 to 25 you can ask for an informal review, and the assessor can correct the value by written agreement. From April 2 to 30 you can file a written protest with the local board of review; if you ask in writing when you file, you get an oral hearing. The board decides in May. If you disagree, you can appeal to the Property Assessment Appeal Board or district court.
How do I apply for the homestead exemption in Iowa?
From assessment year 2026, the 2026 law (SF 2472) replaced the homestead credit with an exemption of 10% of your main home's taxable value, at least $5,500 and at most $20,000 of taxable value (the maximum is adjusted for inflation from 2027). It shows on the tax you pay in September 2027 and March 2028. If you already received the credit or exemption before July 1, 2026, you get it without refiling. If it is your first time, you apply with your city or county assessor by July 1, and you must live in the home on July 1 and at least six months that year.
When is property tax paid in Iowa?
The tax is paid to the county treasurer in full or in two halves. The first is paid in September and becomes delinquent (with interest) if not paid before Oct. 1; the second is paid in March and becomes delinquent from April 1. If the last day of the month falls on a weekend, the date moves to the second business day. The value as of Jan. 1 of one year is paid in September of the next year and March of the year after.
Which county in Iowa pays the most property tax?
By amount, the highest typical tax is in Dallas County ($5,001) and the lowest in Pocahontas County ($1,111). By effective rate, the highest is Union County (1.80%) and the lowest Lyon County (0.87%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.