Property Assessment Cycle

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

Special Dates to Note

Date: March 1stActivity: The county board of supervisors levies the taxes.
Date: July 1stActivity: The county treasurer receives authorization to collect taxes.
Date: September 30thActivity: First half of taxes are due.
Date: March 31stActivity: Second half of taxes are due.