Property Tax

This article explains how Polk County, Iowa property taxes work from the moment your property is assessed through payment, interest, relief programs, and records. You’ll see how the County Treasurer, Auditor, and Assessor each fit into the process, what deadlines matter most, how to verify rates and valuations, and where to find official forms and searches. The goal is to help Polk County homeowners, homebuyers, landlords, and mobile/manufactured home residents act confidently and on time.

Master the Core Timeline and Responsibilities for Polk County IA Property Tax

Property ownership in Polk County comes with a predictable annual cycle. Understanding the schedule and which office handles each step reduces surprises and late fees.

Recognize who does what across county offices

County Assessor: Values real property and administers credits and exemptions; also provides online property lookup and assessment forms.

County Auditor: Maintains real estate records, compiles taxable valuations, and publishes tax rate and valuation information; works with jurisdictions to set the final levies.

County Treasurer: Sends and collects property tax bills, applies payments, administers certain state relief programs, and runs the annual tax sale for delinquent accounts.

For a single, official jumping-off point to the Treasurer’s rules, due dates, payment methods, and links to parcel search, use the County Treasurer’s Property Tax page (see the Treasurer’s Property Tax overview).

Visit the Property Tax page: Property Tax – Polk County Treasurer

Track the payment schedule and interest trigger dates

In Polk County:

First installment is due by September 30.
Interest of 1.5% begins October 1 on any unpaid first installment.

Second installment is due by March 31.
Interest of 1.5% begins April 1 on any unpaid second installment.

The Treasurer’s office states these dates consistently and applies interest right as the calendar turns into October and April. If you pay through a mortgage escrow, your servicer typically remits on your behalf, but the legal responsibility remains with you. If you self-pay, consider paying well before the due date to account for processing time.

See how tax bills flow from value to rate to payment

Assessment: The County Assessor estimates your property’s value as of the statutory assessment date.

Valuation and Tax Rates: The County Auditor compiles taxable valuations and publishes rate/valuation information that reflects decisions by cities, schools, and other taxing authorities.

Billing and Collection: The County Treasurer issues bills, accepts payments, calculates interest on delinquencies, and, if necessary, conducts the annual tax sale for accounts that remain unpaid.

You can confirm Treasurer details on the Property Tax page (linked above). You can study tax rates and valuation data via the Auditor (link provided later). And you can dig deeper into assessment specifics via the Assessor (link also provided later).

Pay Confidently: Use Official Payment Portals and Searches

Choose an official payment method that fits your situation

Polk County’s Treasurer provides multiple ways to pay, including an online route trusted across Iowa counties.

Pay securely through the statewide portal: Pay online

The online option supports on-time payments close to the deadline, but don’t wait until late evening on the due date—interest starts immediately after midnight on October 1 and April 1 if a balance remains.

Look up parcels and confirm what you owe

Before you pay, verify parcel-level details and the exact amount due using the County’s official search:

Search parcel records and payments: Property Tax Parcel and Payment Search

This is especially useful if:

You recently purchased a property and want to confirm billing is in your name.
Your mortgage servicer changed and you’re checking whether escrow is active.
You own multiple parcels and want to confirm each installment’s status.
You need to print a receipt for tax preparation or reimbursement.

Avoid late fees with calendar-based habits

Interest in Polk County is 5% per month on any unpaid balance after the installment due date. Consider these habits:

Set two reminders annually—mid-September and mid-March—to review parcel balances and pay early.

If you mail a check or plan to pay in person, build in extra time for delivery and processing.

If you pay online, complete your transaction at least a day before month-end to avoid crossing into October 1 or April 1.

Use Property Tax Relief Programs Wisely (for Seniors, Disabled Homeowners, and Mobile/Manufactured Homeowners)

Explore Polk County IA property tax relief options

Polk County and the State of Iowa offer targeted relief programs to qualifying residents. The County’s consolidated guide is the best place to start:

Review local programs and instructions: Property Tax Relief

On that page you’ll find pathways for Senior and Disabled Property Tax Credit and Mobile/Manufactured/Modular Home reduced tax rate applicants, plus guidance on which office handles military exemptions, homestead credits, and abatements.

Senior and Disabled Property Tax Credit: act during the filing window

If you’re 65 or older or totally disabled and meet annual household income thresholds, you may qualify for a property tax credit. Key points pulled from the County’s relief page:

Eligible claimants (65–69 or totally disabled 18+) must have total household income less than $26,219 (as listed for the applicable year on the County’s relief page) and be Iowa residents, recorded as property owners/contract buyers by June 30 of the prior tax year.

A separate expansion applies to claimants 70 and older with higher income thresholds, with specific household income guidelines published for the year (the County relief page outlines these tiered limits).

Use the official claim form (updated annually) and file with the Polk County Treasurer between January 1 and June 1 to receive the maximum benefit.

If you’re preparing your claim, consult Iowa’s official revenue site for the current form and instructions:

Get the latest Iowa Department of Revenue guidance and forms: Iowa Department of Revenue

Reduced tax rate for mobile/manufactured/modular homes

Residents who own and occupy a mobile, manufactured, or modular home located in a manufactured home community/mobile home park may apply for a reduced tax rate if they meet the eligibility standards. As summarized on the County relief page:

Iowa resident, age 23+, titled owner, with total household income below the published annual limit (the page lists $26,219 for the applicable year).

Submit the State’s updated application during the January 1 to June 1 window to the Treasurer.

Again, rely on the Department of Revenue for the current-year application and instructions, linked above.

Know where homestead, military exemptions, and abatements are administered

Homestead credits, military exemptions, and tax abatements are administered by the Polk County Assessor’s Office. The Assessor’s site includes the exemptions and credits section and the property search that you’ll use to confirm ownership and assessment data:

Explore Assessor exemptions and credits: Exemptions and Credits – Polk County Assessor
Query assessment and property basics: Property Search – Polk County Assessor

File any Assessor-administered exemption forms by the required deadlines to ensure the benefit appears on your next bill cycle.

Verify What Drives Your Tax Bill: Valuations, Rates, and Records

Check assessment and valuation inputs through the Assessor

Your assessed value is the foundation of your property tax. Use the Assessor’s system to:

Confirm the classification (e.g., residential, commercial) and note any changes.
Review value history to understand why your tax bill moved.
Make sure ownership and mailing addresses are accurate to avoid missed bills.

You can also use the Assessor’s “Investigate Assessment” and related tools (navigation available from the Assessor pages) if you believe your valuation needs review.

Understand how tax rates and valuations come together

The Polk County Auditor publishes the official Tax Rate and Valuation Information that explains how levies from cities, schools, and other districts translate into the rate applied to your property. This is the official source for rate tables, taxable valuation summaries, and related documentation:

Review official rate and valuation data: Polk County Auditor – Tax Rate and Valuation Information

When comparing year-over-year bills, look at both sides of the equation:

Value (driven by the Assessor’s work and any credits/exemptions).
Rates (published by the Auditor based on budgets adopted by local taxing authorities).

For deed history, legal descriptions, and related documents, the Auditor provides Real Estate Records access:

Access county real estate records: Polk County Auditor – Real Estate Records

Act Early Each Half: Reduce Risk and Eliminate Avoidable Interest

Build your personal checklist for September and March

Use this two-step routine for each half:

Validate balances
Check your parcel and verify the amount due and any prior unpaid balance using the County’s Parcel and Payment Search (link provided earlier).
If you escrow with a mortgage, confirm whether the servicer already paid.

Pay through an official portal
Use the Iowa Pay online link (provided earlier) or pay in person during office hours.
Keep your confirmation or receipt for records and, if relevant, homestead verification or lender reimbursement.

If you miss a deadline, respond quickly

Interest at 5% starts the day after the deadline month ends—October 1 for the first half, April 1 for the second half.

Pay the outstanding amount as soon as possible to stop additional interest from accruing.

If a financial hardship caused the delinquency, consider whether you qualify for a relief program and review the County’s Property Tax Relief options (link above).

Prepare Documents Once and Reuse Them: Forms, Address Changes, and Records

Use official forms and follow County submission instructions

The Treasurer maintains a consolidated library of Property Tax Forms relevant to Polk County processes, including items like redemption affidavits for tax sale situations and change of mailing address forms:

Download official forms: Property Tax Forms – Polk County Treasurer

Follow the instructions on each form for where and how to submit. Some Treasurer pages note the Polk County Administration Building drop box location for form delivery. Always retain copies of anything you submit.

Keep your mailing address current across offices

A large share of late fees stem from bills mailed to old addresses after a move. Once you complete the change of mailing address process, verify the update by checking your parcel record. If you also need to change the owner name for a building on leased land, use the specific form indicated by the Treasurer’s forms page. Cross-check that the Assessor’s records reflect your ownership and mailing details too; consistency across systems helps keep bills and notices aligned.

Navigate Special Situations: Tax Sales, Redemptions, and Portfolio Management

Understand how the annual tax sale works

When taxes remain unpaid long enough to become delinquent, the Treasurer conducts the annual tax sale. This is a statutory process designed to collect outstanding property taxes. If your parcel is approaching tax sale status, prioritize payment or redemption. If a tax sale already occurred, use the Treasurer’s forms to plan your redemption and speak with the Treasurer’s team about timelines and amounts needed.

Use the parcel search and records to document ownership claims

If you are redeeming a parcel that has been sold for taxes or resolving a certificate issue, download the appropriate Application and Affidavit from the Property Tax Forms page (linked above) and follow the filing instructions. Accurate documentation speeds processing and reduces back-and-forth.

Manage multiple properties more efficiently

Owners with several parcels should standardize a routine:

Run the Parcel and Payment Search each September and March to compile balances.

Set calendar reminders for both deadlines plus a mid-cycle check.

Consider keeping a single digital folder for all forms, receipts, and yearly statements so you can respond quickly to lender or tax preparer requests.

Build a Clear Picture: How Assessments, Credits, and Rates Shape the Final Bill

Start at the Assessor for value and credits

If your bill jumped, first evaluate whether your assessed value changed or whether credits/exemptions fell off due to missed deadlines. Look up your property on the Assessor Property Search and then review the Exemptions and Credits page to confirm you are receiving what you’ve claimed. If not, the Assessor’s office is the place to fix it for future billings.

Revisit assessment and exemption details using the two Assessor links provided earlier.

Move to the Auditor for rate context

If value looks steady but the bottom line still changed, review the Auditor’s Tax Rate and Valuation Information to understand levy changes by taxing authority (e.g., city, county, school, special districts). Rate movements can alter your bill even when your property value is unchanged.

Use the Auditor link provided earlier to line up your district(s) and the current tables.

Finish with the Treasurer for billing and payment

Once you’ve aligned the “inputs” (value and credits) and the “rates,” the Treasurer’s bill is the final arithmetic. If you believe something remains off on the billing itself, contact the Treasurer’s Property Tax division to review your parcel’s ledger and the application of payments or credits.

The Treasurer’s Property Tax page (linked at the start) consolidates payment directions, deadlines, and contact information, including office hours.

Leverage Official County Services Beyond the Tax Bill

Use the Auditor’s real estate records to verify legal details

Title transfers, legal descriptions, and chain-of-title questions often surface during sales, refis, and estate planning. The Auditor – Real Estate Records page provides the official repository for those documents within the County framework.

The Real Estate Records link was provided earlier; consult it when you need to confirm or retrieve official record information.

Confirm final numbers before you file income taxes

Each winter or early spring, download the prior year’s payment receipts from the Parcel and Payment Search, especially if you itemize deductions or need proof of taxes paid for your lender or other agencies. Check that the total paid matches the installment amounts posted by the Treasurer.

Consider automatic rhythms for a smoother year

January–June: If applying for Senior and Disabled Property Tax Credit or mobile/manufactured reduced rate, complete and submit the current-year form to the Treasurer between January 1 and June 1.

Spring: Verify the second installment well before March 31; monitor the Auditor’s rate publications for context.

Summer: Review the Assessor’s page for any changes to your valuation or exemption status so you’re not surprised in the fall.

September: Pay the first installment before September 30; store the receipt.

October–December: Reconcile your records, update your mailing address (if needed), and plan ahead for January–June filings if you’re eligible for credits.

Departments and Offices (Addresses and Phone Numbers)

Polk County Treasurer – Property Tax Division — Polk County Administration Building, 111 Court Avenue, Room 154, Des Moines, IA 50309 — (515) 286-3060

Polk County Assessor’s Office — Polk County Administration Building, 111 Court Avenue, Des Moines, IA 50309 — (515) 286-3014

Polk County Auditor – Property Tax — Polk County Administration Building, 111 Court Avenue, Des Moines, IA 50309 — (515) 286-3080

Polk County Property Tax FAQs

When are installments considered late and how is interest applied?

Polk County bills in two halves. Unpaid first-half balances begin accruing 1.5% monthly interest on October 1, and unpaid second-half balances begin accruing 1.5% monthly interest on April 1. Interest is calculated on the remaining balance and continues each month until paid. If your mortgage services taxes through escrow, you’re still responsible for ensuring payment posted before those dates; verify status directly rather than assuming your servicer remitted. For official due-date rules and responsibilities, review the county’s overview at Property Tax – Polk County Treasurer.

How can I confirm my parcel balance, review prior payments, and print receipts?

Use the county’s secure search to look up your parcel number or address, see current amounts due for each half, check if escrow payments posted, and generate printable receipts for tax filing. This is the authoritative ledger used by the Treasurer’s office and is updated as payments are processed. Start with Property Tax Parcel and Payment Search.

What is the official way to pay online, and what should I know before submitting?

Polk County accepts electronic payments through the statewide system. You can pay one or multiple parcels in a single session and obtain an on-screen confirmation for your records. Because interest triggers at the start of October 1 and April 1, complete online checkout ahead of those dates to avoid crossing into a new month. Make a payment through Pay online.

Which programs can reduce my bill, and when do I apply?

Eligible homeowners may qualify for the Senior and Disabled Property Tax Credit (including an expanded tier for ages 70+) or a Reduced Tax Rate for mobile/manufactured/modular homes. Applications are filed annually, generally between January 1 and June 1, and require meeting residency, ownership, and income thresholds. Program details, current-year forms, and filing instructions are maintained on the county’s page at Property Tax Relief.