Assessment Cycle

As stated in the introduction, the assessment cycle is a lengthy one. The cycle required each time property is assessed is outlined below:
Task Due
January 1 Assessment date
April 1 Assessors complete assessments and notify taxpayers.
April 2 - 30 Taxpayers may appeal assessments to local boards of review.
May 1- 31 Local boards of review consider appeals. This time may be extended to July 15 by the Iowa Department of Revenue director.
June 15 Local boards of review submit reports to the director.
July 1 Assessors submit abstracts of the assessments to the director.
August 15 The director issues tentative equalization notices to county auditors.
September The director holds equalization hearings, which are held for public input.
October 1 The director issues final equalization orders to county auditors.
October 2-12
Assessing jurisdictions may apply for alternative methods of implementing equalization orders.
October 2-15 The county auditor publishes notices of the final equalization order.
October 15 - November 15
Local boards of review meet to hear equalization protests.
October 9 - 31
Taxpayers may protest the final equalization order to local boards of review.
November 1 The director certifies assessment limitation percentages to county auditors.
November 15
Local boards of review submit a report about the equalization protests to the department.
December 1 - February 28 The taxing authorities adopt the budgets based on the valuations.
March 1
The county board of supervisors levies the taxes.
July 1 The county treasurer receives authorization to collect taxes.
September 30 First half of taxes are due.
March 31 Second half of taxes are due.