Iowa
Checked against official sources on 2026-10-29. Each statement is tied to the statute or agency page listed under Sources.
Not legal or financial advice. Rules change. Confirm with the county before you bid.
- Sale type
- Tax lien
Statute text
The delinquent tax lien transfers with the tax sale certificate, whether held by the county or purchased by an individual, through assignment or direct purchase at the tax sale.
- Interest / penalty
- Maximum rate set by law: 2% per month (24% per year)Fixed by law, not bid; interest on the amount the parcel sold for
Statute text
of the amount for which the parcel was sold, including the fee for the certificate of purchase, and interest of two percent per month, counting each fraction of a month as an entire month, from the month of sale
Statute text
of the amount for which the parcel was sold, including the fee for the certificate of purchase, and interest of two percent per month, counting each fraction of a month as an entire month, from the month of sale
- Redemption
- Until 90 days after notice, which may be served 1 year 9 months after the sale
Statute text
After one year and nine months from the date of sale, or after nine months from the date of a sale made under section 446.18, or after three months from the date of a sale made under section 446.19A or 446.19B, the holder of the certificate of purchase may cause to be served
- Bid method
- Smallest percentage of the parcel for the total amount due
Statute text
The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest percentage of the parcel is the purchaser
- Statute
- Iowa Code §447.9
Statute text
After one year and nine months from the date of sale, or after nine months from the date of a sale made under section 446.18, or after three months from the date of a sale made under section 446.19A or 446.19B, the holder of the certificate of purchase may cause to be served
- Auction platform
- County treasurer
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
- Auction timing
- Third Monday in June
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
Counties 99
- Tax lien
- Tax deed
- Hybrid
- Redeemable deed
Summary
Iowa holds its annual tax lien sale on the third Monday of June statewide. Rate is 2% per month (24% per year), set by law and not bid down. Bidding is on the percentage of the parcel, not on rate or price. Lowest percentage interest wins. After 1 year 9 months, the holder may serve a 90-day notice of expiration of the right of redemption (§447.9). The holder then files an affidavit of service with the treasurer (§447.12). If no affidavit is filed within 3 years of the sale, the treasurer cancels the sale (§446.37). Statute: Iowa Code §446 (sales), §447 (redemption), §447.9 (90-day notice), §447.12 (affidavit), §446.37 (cancellation).
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
Statute text
of the amount for which the parcel was sold, including the fee for the certificate of purchase, and interest of two percent per month, counting each fraction of a month as an entire month, from the month of sale
Statute text
The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest percentage of the parcel is the purchaser
Statute text
After one year and nine months from the date of sale, or after nine months from the date of a sale made under section 446.18, or after three months from the date of a sale made under section 446.19A or 446.19B, the holder of the certificate of purchase may cause to be served
Statute text
After three years have elapsed from the time of any tax sale, or after one year has elapsed from the time of any tax sale under section 446.19B, and the holder of a certificate has not filed an affidavit of service of notice of expiration of right of redemption under section 447.12, the county treasurer shall cancel the sale
Iowa sells tax lien certificates at its annual June sale. The holder may serve the 90-day notice 1 year 9 months after the sale. Iowa Code §446.
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
Statute text
After one year and nine months from the date of sale, or after nine months from the date of a sale made under section 446.18, or after three months from the date of a sale made under section 446.19A or 446.19B, the holder of the certificate of purchase may cause to be served
Iowa sets redemption interest at 2% per month (24% per year) on the amount the parcel sold for. The rate is not bid down; bidders compete on the percentage of the parcel. Iowa Code §446.
Statute text
of the amount for which the parcel was sold, including the fee for the certificate of purchase, and interest of two percent per month, counting each fraction of a month as an entire month, from the month of sale
Statute text
The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest percentage of the parcel is the purchaser
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
Iowa realiza su venta anual el tercer lunes de junio. La tasa es del 2% mensual (24% anual), fijada por la ley y no se puja a la baja. Después de 1 año y 9 meses, el titular puede enviar un aviso de 90 días del vencimiento del derecho de redención. Estatuto: Iowa Code §446.
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
Statute text
of the amount for which the parcel was sold, including the fee for the certificate of purchase, and interest of two percent per month, counting each fraction of a month as an entire month, from the month of sale
Statute text
After one year and nine months from the date of sale, or after nine months from the date of a sale made under section 446.18, or after three months from the date of a sale made under section 446.19A or 446.19B, the holder of the certificate of purchase may cause to be served
Iowa vende certificados de gravamen fiscal en su venta anual de junio (Iowa Code §446).
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
Iowa fija el interés de redención en 2% mensual (24% anual) sobre el monto por el que se vendió la parcela. La tasa no se puja a la baja; los postores compiten por el porcentaje de la parcela (Iowa Code §446).
Statute text
of the amount for which the parcel was sold, including the fee for the certificate of purchase, and interest of two percent per month, counting each fraction of a month as an entire month, from the month of sale
Statute text
The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest percentage of the parcel is the purchaser
Key points
- Rate is 2% per month, set by law
Statute text
of the amount for which the parcel was sold, including the fee for the certificate of purchase, and interest of two percent per month, counting each fraction of a month as an entire month, from the month of sale
- If the affidavit of service is not filed within 3 years, the sale is cancelled
Statute text
After three years have elapsed from the time of any tax sale, or after one year has elapsed from the time of any tax sale under section 446.19B, and the holder of a certificate has not filed an affidavit of service of notice of expiration of right of redemption under section 447.12, the county treasurer shall cancel the sale
- Bids are percentages of the parcel; the minimum is 1%
Statute text
percentage that may be designated by any purchaser under this subsection shall not be less than one percent.
For beginners
Two rules: (1) the 90-day notice may be served from 1 year 9 months after the sale (§447.9). (2) File the affidavit with the treasurer within 3 years of the sale or the sale is cancelled (§446.37).
Statute text
After one year and nine months from the date of sale, or after nine months from the date of a sale made under section 446.18, or after three months from the date of a sale made under section 446.19A or 446.19B, the holder of the certificate of purchase may cause to be served
Statute text
After three years have elapsed from the time of any tax sale, or after one year has elapsed from the time of any tax sale under section 446.19B, and the holder of a certificate has not filed an affidavit of service of notice of expiration of right of redemption under section 447.12, the county treasurer shall cancel the sale
Dos reglas: (1) el aviso de 90 días puede enviarse desde 1 año y 9 meses después de la venta (§447.9). (2) Presente la declaración jurada ante el tesorero dentro de 3 años de la venta o la venta se cancela (§446.37).
Statute text
After one year and nine months from the date of sale, or after nine months from the date of a sale made under section 446.18, or after three months from the date of a sale made under section 446.19A or 446.19B, the holder of the certificate of purchase may cause to be served
Statute text
After three years have elapsed from the time of any tax sale, or after one year has elapsed from the time of any tax sale under section 446.19B, and the holder of a certificate has not filed an affidavit of service of notice of expiration of right of redemption under section 447.12, the county treasurer shall cancel the sale
Risks
- The 90-day notice may be served from 1 year 9 months after the sale (§447.9); no deed until redemption expires
Statute text
After one year and nine months from the date of sale, or after nine months from the date of a sale made under section 446.18, or after three months from the date of a sale made under section 446.19A or 446.19B, the holder of the certificate of purchase may cause to be served
- If no affidavit is filed within 3 years of the sale, the treasurer cancels the sale (§446.37)
Statute text
After three years have elapsed from the time of any tax sale, or after one year has elapsed from the time of any tax sale under section 446.19B, and the holder of a certificate has not filed an affidavit of service of notice of expiration of right of redemption under section 447.12, the county treasurer shall cancel the sale
- Bidding is on percentage of property ownership, not rate — unique mechanism
Statute text
The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest percentage of the parcel is the purchaser
- El aviso de 90 días puede enviarse desde 1 año y 9 meses después de la venta (§447.9); no hay escritura hasta que vence la redención
Statute text
After one year and nine months from the date of sale, or after nine months from the date of a sale made under section 446.18, or after three months from the date of a sale made under section 446.19A or 446.19B, the holder of the certificate of purchase may cause to be served
- Las parcelas no vendidas por un año o más se ofrecen en la venta de postor público; si no hay oferta completa, el condado ofrece el total adeudado.
Statute text
offer and sell at public sale all parcels which remain liable to sale for delinquent taxes, which have previously been advertised, offered for one year or more, and remain unsold for want of bidders.
Extra due diligence
- Track two dates: 1 year 9 months (notice may be served by regular and certified mail) and 3 years (affidavit deadline)
Statute text
The notice shall be served by both regular mail and certified mail to the person's last known address
- Bidding is on the percentage of the parcel; the smallest percentage wins
Statute text
The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest percentage of the parcel is the purchaser
- The regular sale is the third Monday in June; confirm details with the county treasurer
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
- Controle dos fechas: 1 año y 9 meses (el aviso puede enviarse por correo regular y certificado) y 3 años (plazo de la declaración jurada)
Statute text
The notice shall be served by both regular mail and certified mail to the person's last known address
- La venta regular es el tercer lunes de junio; confirme los detalles con el tesorero del condado
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
How to sign up for the auction
Platform: County treasurer
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
- Contact your target county treasurer about the June sale
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
- Register as a bidder; the treasurer may charge a reasonable registration fee
Statute text
The treasurer may establish and collect a reasonable registration fee from each registered bidder at the tax sale.
- Third Monday of June statewide — register in advance
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
- Entities need a federal tax ID number to bid.
Statute text
a person, other than an individual, must have a federal tax identification number
Deposit: The treasurer may charge a reasonable registration fee. Confirm payment terms with the county treasurer.
Statute text
The treasurer may establish and collect a reasonable registration fee from each registered bidder at the tax sale.
Statute text
The county treasurer shall offer for sale, on the day of the sale, each parcel separately for the total amount due against each parcel advertised for sale.
Platform: Tesorero del condado
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
- Contacte al tesorero de su condado objetivo sobre la venta de junio
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
- Regístrese como postor; el tesorero puede cobrar una tarifa de registro razonable
Statute text
The treasurer may establish and collect a reasonable registration fee from each registered bidder at the tax sale.
- Tercer lunes de junio en todo el estado — regístrese con anticipación
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
- Confirme las condiciones de pago con el tesorero del condado.
Statute text
The county treasurer shall offer for sale, on the day of the sale, each parcel separately for the total amount due against each parcel advertised for sale.
Depósito: El tesorero puede cobrar una tarifa de registro razonable.
Statute text
The treasurer may establish and collect a reasonable registration fee from each registered bidder at the tax sale.
Over the counter (OTC)
Ask the treasurer: county-held certificates may be assigned
Statute text
The delinquent tax lien transfers with the tax sale certificate, whether held by the county or purchased by an individual, through assignment or direct purchase at the tax sale.
Parcels unsold for a year or more are offered at the public bidder sale; if no full bid, the county bids the total due.
Statute text
offer and sell at public sale all parcels which remain liable to sale for delinquent taxes, which have previously been advertised, offered for one year or more, and remain unsold for want of bidders.
Las parcelas no vendidas por un año o más se ofrecen en la venta de postor público; si no hay oferta completa, el condado ofrece el total adeudado.
Statute text
offer and sell at public sale all parcels which remain liable to sale for delinquent taxes, which have previously been advertised, offered for one year or more, and remain unsold for want of bidders.
Platforms
- County treasurer offices
Statute text
Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent.
La lista de condados y las fuentes están en inglés.
Sources
- Iowa Code § 446.16(3) — checked 2026-10-29
- Iowa Code § 447.1(1) — checked 2026-10-29
- Iowa Code § 447.9(1) — checked 2026-10-29
- Iowa Code § 446.16(1) — checked 2026-10-29
- Iowa Code § 446.7(1) — checked 2026-10-29
- Iowa Code § 446.37 — checked 2026-10-29
- Iowa Code § 446.16(2) — checked 2026-10-29
- Iowa Code § 446.16(4) — checked 2026-10-29
- Iowa Code § 446.15 — checked 2026-10-29
- Iowa Code § 446.18 — checked 2026-10-29
Checked against official sources on 2026-10-29. Each statement is tied to the statute or agency page listed under Sources.
County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.
Not legal or financial advice. Rules change. Confirm with the county before you bid.