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Iowa property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

Iowa Code 445.39 imposes 1.5% monthly interest from delinquency until paid.

Official source. Statutory. Verified .

Appeal process

Protest first to the local Board of Review; after its decision, appeal to PAAB.

Official source. Verified .

Who may represent homeowners

PAAB's appeal form accepts an attorney or other authorized representative, who receives the filings.

Official source. Verified .

Homestead Tax Exemption for Claimants 65 Years of Age or Older

Eligible homestead claimants 65 or older by January 1 of the assessment year receive an additional $6,500 taxable-value exemption.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Iowa?

Protest first to the local Board of Review; after its decision, appeal to PAAB.

Who may represent a homeowner in a Iowa property tax appeal?

PAAB's appeal form accepts an attorney or other authorized representative, who receives the filings.

Sources

www.legis.iowa.gov
the installment becomes due and draws interest of one and one-half percent per month until paid, from the delinquent date following the levy.

Verified October 24, 2026

paab.iowa.gov
A protest to the local board of review is the first step in disputing your assessment. You cannot skip this step.

Verified October 24, 2026

paab.iowa.gov
Only complete this section if the taxpayer/appellant will be represented by an attorney or other authorized representative.

Verified October 24, 2026

revenue.iowa.gov
Homestead Tax Exemption for Claimants 65 Years of Age or Older

Verified October 24, 2026

revenue.iowa.gov
Eligible claimants who are 65 years of age or older on or before January 1 of the assessment year are eligible for an additional homestead tax exemption for $6,500 of taxable value.

Verified October 24, 2026