The Linn County Assessor's Office is located on the 2nd floor of the Jean Oxley Linn County Public Service Center at 935 Second St. SW in Cedar Rapids.
The Linn County Assessor's Office assesses real property in Linn County except property in Cedar Rapids. For property information, please visit the Assessor's website at http://linn.iowaassessors.com
Linn County Assessor's Office Mission Statement
Provide exceptional customer service, dedicated to accurate assessments, and utilizing the latest technologies to discover, list and value all property within Linn County in compliance with the laws and guidelines of the State of Iowa.
What Are the Assessor's Duties?
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 1st 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.
General Misconceptions About the Assessor's Work
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.