The Local Government Services Division oversees the administration of property tax laws, assessors, and boards of review with a focus on ensuring that all property assessments adhere to Iowa laws in a manner that is fair, consistent, and compliant.
Have a Property Tax Question?
Submit your question here: [email protected]
List items for Local Government
- Assessor Education
- Workday Learning for Local Government
- Local Board of Review: Duties and Responsibilities (291.46 KB) .pdf
- Equalization and Assessment Limitations
- Iowa Real Property Appraisal Manual
- Declaration of Value (DOV):
- Abstract & Reconciliation
- Legislative Updates and Memorandums:
- Auditor Claim Submissions (Ag Land, Family Farm, Two-tier Assessment Limitation via the Auditor’s Web Portal)
- File Layout Schema (18.37 KB) .xlsx
- File Validations (115.27 KB) .pdf
- Due Dates
- Ag Land and Family Farm - Due April 1
(submission starts Feb. 1) - Two Tier Assessment Limitation (TTAL) - Due Sept. 1
(submission starts July 1)
- Ag Land and Family Farm - Due April 1
- Property Tax Utilities
- Replacement Tax Values
- Centrally Assessed Utility Values
- Utility Company Contact Information
- Utility Replacement Tax Basics
- Memo on Application of New Homestead Tax Exemption (141.68 KB) .pdf (May 2026)
- Memo on Application of Exemptions and Credits (111.23 KB) Archived .pdf (Nov. 2023)
- Treasurer Programs
- All Treasurers Affidavits, including amended Affidavits are submitted via the Treasurer’s Web Portal
- Return of Program Funds must be submitted through the Treasurer’s Web Portal
- Due Dates for Treasurer Programs
- Elderly & Disabled Property Tax Credit - Due May 1
(submission starts April 1) - Mobile Home Property Tax Credit - Due May 1
(submission starts April 1) - Special Assessment Property Tax Credit - Due Oct. 15
(submission starts Sept. 15) - Homestead & Disabled Veteran Property Tax Credit - Due Nov. 1
(submission starts Oct. 1)
- Elderly & Disabled Property Tax Credit - Due May 1
- Vehicle Purchase and Lease