STATEWIDE ROLL DIRECTORY • IA (5 COUNTIES)
IOWA PROPERTY TAX ROLLS
CLICK OR HOVER ANY COUNTY ON THE INTERACTIVE IOWA MAP BELOW TO EXPLORE COUNTY TAX RATES, REAPPRAISAL CYCLES & APPEAL DEADLINES
RESIDENTIAL RATIO
54%
Statutory Fraction of Market Value
COMMERCIAL RATIO
90%
Statutory Fraction of Market Value
APPEAL DEADLINE
April 30, 2027 (or May 5 if extended) to Local Board of Review
Local Board of Review
UNIFORMITY CITATION
Iowa Const. art. III, § 30 ("The General Assembly shall not pass local or special laws for the assessment and collection of taxes")
Iowa Code § 441.21 (State rollback limitation formula and assessment limitation percentages)
SEAT: POLK COUNTY SEAT
POLK COUNTY
TAX RATE
1.53%
EFFECTIVE COUNTY TAX RATE
Annual property tax paid as a percentage of full 100% market value, combining Iowa's 54% residential assessment ratio with the county millage rate.
Polk County: 1.53% effective rate on $205,000 median home.
MEDIAN HOME
$205,000
MEDIAN APPRAISED HOME VALUE
Typical 100% fair market appraisal on the county roll. In Iowa, residential property is taxed on 54% of this appraised value (Appraised Value × 54% = Taxable Assessed Value).
Polk County median appraisal: $205,000 (54% residential ratio).
PARCELS
36,666
RECORDED COUNTY PARCELS
Total residential, commercial, agricultural, and industrial real estate parcels recorded on the county assessment roll.
Polk County (Polk County Seat): 36,666 recorded parcels.
REAPPRAISAL
4 Yrs (2028)
REAPPRAISAL CYCLE & DEADLINE
Counties revalue all properties every 4 to 6 years to match market sales. Between reappraisals, assessments generally stay fixed unless appealed or improved.
4 Yrs (2028) • Appeal by April 30, 2027 (or May 5 if extended) to Local Board of Review
INSTANT IOWA PARCEL AUDIT
AUDIT YOUR IOWA ASSESSMENT
Enter your residential or commercial street address to cross-reference against official Iowa assessment rolls.
SELECTABLE COUNTY SUB-PAGES
FEATURED IOWA COUNTY PROPERTY TAX GUIDES
Polk County, IA
County Seat: Polk County Seat • FIPS IA639
RECORDED PARCELS
36,666
MEDIAN VALUE
$205,000
EFFECTIVE TAX RATE
1.53%
NEXT REAPPRAISAL
2028
Linn County, IA
County Seat: Linn County Seat • FIPS IA634
RECORDED PARCELS
36,666
MEDIAN VALUE
$205,000
EFFECTIVE TAX RATE
1.53%
NEXT REAPPRAISAL
2028
Scott County, IA
County Seat: Scott County Seat • FIPS IA758
RECORDED PARCELS
36,666
MEDIAN VALUE
$205,000
EFFECTIVE TAX RATE
1.53%
NEXT REAPPRAISAL
2028
Johnson County, IA
County Seat: Johnson County Seat • FIPS IA968
RECORDED PARCELS
36,666
MEDIAN VALUE
$205,000
EFFECTIVE TAX RATE
1.53%
NEXT REAPPRAISAL
2028
Black Hawk County, IA
County Seat: Black Hawk County Seat • FIPS IA282
RECORDED PARCELS
36,666
MEDIAN VALUE
$205,000
EFFECTIVE TAX RATE
1.53%
NEXT REAPPRAISAL
2028
COMPLETE COUNTY SUB-PAGE DIRECTORY
IOWA COUNTY ASSESSMENT ROLLS (5 COUNTIES)
| COUNTY | COUNTY SEAT | PARCELS | MEDIAN VALUE | REAPPRAISAL CYCLE | EFFECTIVE TAX RATE | ROLL STATUS | ACTION |
|---|---|---|---|---|---|---|---|
| Polk | Polk County Seat | 36,666 | $205,000 | 4-Yr Cycle (Next: 2028) | 1.53% | DIRECTORY | OPEN GUIDE → |
| Linn | Linn County Seat | 36,666 | $205,000 | 4-Yr Cycle (Next: 2028) | 1.53% | DIRECTORY | OPEN GUIDE → |
| Scott | Scott County Seat | 36,666 | $205,000 | 4-Yr Cycle (Next: 2028) | 1.53% | DIRECTORY | OPEN GUIDE → |
| Johnson | Johnson County Seat | 36,666 | $205,000 | 4-Yr Cycle (Next: 2028) | 1.53% | DIRECTORY | OPEN GUIDE → |
| Black Hawk | Black Hawk County Seat | 36,666 | $205,000 | 4-Yr Cycle (Next: 2028) | 1.53% | DIRECTORY | OPEN GUIDE → |
STATEWIDE TAXPAYER FAQ
IOWA PROPERTY TAX & EQUALIZATION FAQ
What is the statutory deadline to appeal property taxes in Iowa?
The resolved statutory filing deadline for Iowa is April 30, 2027 (or May 5 if extended) to Local Board of Review. Initial local reviews are filed with the Local Board of Review, with administrative escalation to the Iowa Property Assessment Appeal Board (PAAB) / District Court.
How is residential property assessed in Iowa?
Under Iowa law, residential real property is assessed at 54% of fair market value (and commercial property at 90%). Equal and uniform taxation across properties is protected under Iowa Const. art. III, § 30 ("The General Assembly shall not pass local or special laws for the assessment and collection of taxes").
How does Truth-in-Taxation work during Iowa county reappraisals?
Under Iowa Code § 441.21 (State rollback limitation formula and assessment limitation percentages), when a county completes a reappraisal cycle (Biennial assessment in odd-numbered years (notices mailed by April 1)), the taxing authority must calculate a certified revenue-neutral tax rate so the reappraisal itself does not automatically create an unadvertised windfall tax increase.
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