301 N. Buxton St., Suite 108 Indianola, IA 50125
8:00 a.m. – 4:30 p.m.
Monday – Friday
Assessed Value Appeal Dates
Assessments are required to be the 100% fair market value of the property (unless otherwise provided by the Code of Iowa) in its condition as of January 1st. This is the amount established by the assessor’s office before application of the state rollback factor. The 2021 assessed value will be the basis of your tax bill in 2022- 2023.
NOTICE: If you are not satisfied that the foregoing assessment is correct, you may contact the assessor on or after April 2, to and including April 25, of the year of the assessment to request an informal review of the assessment pursuant to section 441.30.
If you are not satisfied that the foregoing assessment is correct, you may file a protest against such assessment with the BOARD OF REVIEW on or after April 2, to and including April 30 of the year of the assessment. Such protest shall be confined to the grounds specified in section 441.37, Code of Iowa. Click here
In odd numbered years the foregoing assessments are subject to equalization pursuant to an order issued by the Department of Revenue. The county auditor shall give notice on or before October 8 by publication in an official newspaper of general circulation of any class of property affected by an equalization order, and, by mail to the property owner when valuation of the owner’s property increased. The Board of Review shall be in session from October 10 to November 15 to hear protests of affected property owners or taxpayers whose valuations have been increased by an equalization order. You may file a protest from October 9 to October 31 if your property valuations have been adjusted by the equalization order.
About the Assessor
The Assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility is to cause to be assessed all real property within their jurisdiction except that which is otherwise provided by law. This would include residential, commercial, industrial and agricultural classes of property. Real property is revalued every two years. The effective date of the assessment is January First of the current year. The assessor determines a full or partial value of new construction, or improvements depending upon the state of completion as of January First.
The Assessor does not:
- collect taxes
- calculate taxes
- determine tax rate
- set policy for the Board of Review
The Assessor is concerned with value, not taxes. Taxing jurisdictions such as schools, cities, and townships, adopt budgets after public hearings. This determines the tax levy, which is the rate of taxation required to raise the money budgeted. The taxes you pay are proportionate to the value of your property compared to the total value of the taxing district in which your property is located.
Assessors are appointed to their positions by a Conference Board consisting of the members of the Board of Supervisors, the Mayors of all incorporated cities and a member from each school district within the jurisdiction. A city with a population of ten thousand or more may elect to have their own assessor.
Assessors are required, by statute, to pass a state examination and complete a Continuing Education Program consisting of 150 hours of formal classroom instruction with 90 hours tested and a passing grade of 70% attained. The latter requirement must be met in order for the assessor to be reappointed to the position every six years. The Deputy Assessor also must pass a state examination as well as successfully complete 90 hours of classroom instruction of which at least 60 hours are tested.
The Conference Board approves the assessor’s budget and after a public hearing acts on adoption of same. The assessor is limited, by statute, depending upon the value of the jurisdiction, to a levy limitation for his budget.