Adams County, IA tax sales
How tax lien certificate sales work in Adams County, seat of Corning: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
Verified Jul 29, 2026 against official county and state sources.
New here? Read how Iowa tax sales work, the difference between a lien and a deed, and redemption periods.
How Adams County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Adams County Treasurer
- Frequency
- annual
- Typical timing
- Annual tax sale each June. The county's 2026 purchaser notice states the sale "will be held by the Adams County Treasurer on Monday, June 15, 2026, in the Adams County Treasurer's Office on the first floor of the Adams County Courthouse, 500 9th St., Corning, Iowa, beginning at 9:00 a.m." Bidding closes at 10:00 a.m. that morning. The Treasurer also states that "an adjourned tax sale will be held any business day following the annual tax sale in which there are bidders present and there are parcels still available for sale." The Treasurer's property tax page adds that "delinquent taxes as of May 1 are assessed a publication fee and must be advertised for sale at the annual tax sale in June."
- Next expected
- on the third Monday in June, 2027 (window; exact date posts closer to the sale)
Registration and deposit
Registration is online only at www.iowataxauction.com; the Treasurer states that no mailed or emailed registrations are accepted. For the 2026 sale, registration ran from Monday, May 18, 2026 at 12:01 a.m. through Thursday, June 11, 2026, with every step finished by 11:59 p.m. on June 11. Each bidder pays a non-refundable $40.00 registration fee by ACH debit and completes an online W-9. Bidders must be 18 or older as of sale day, and an entity bidder needs a federal tax identification number plus either a designation of agent for service of process on file with the Iowa Secretary of State or a verified statement of trade name on file with the Adams County Recorder. Auction site support is (877) 243-9997 or [email protected].
Adams County runs a lien certificate sale under Iowa Code chapters 446, 447 and 448. The Treasurer conducts the sale from the courthouse office but all bids are placed online through www.iowataxauction.com; bids may be uploaded early and are applied when the sale opens at 9:00 a.m. Bidding is the Iowa bid-down of undivided interest: each parcel opens at a 100% undivided interest and bids step down in whole percentage points from 99% to 1%, with the certificate going to the smallest percentage bid and ties broken by random selection. The Treasurer states Adams County will not use bidding batches. The delinquent tax list is published the week of May 25 in the Adams County Free Press, 618 Davis Ave, Corning, Iowa 50841, (641) 322-3161, and parcels are viewable on the auction site by Friday, May 29, though registration must be completed first to see the data. Winning bidders are invoiced after the sale and paid by ACH debit from the account used for the registration fee, covering delinquent taxes, special assessments, interest, publication costs and a $20.00 certificate fee per certificate. Certificates take about 7 to 15 days to issue. Redemption interest is 2% per month, each partial month counted as a whole month. Subsequent taxes must be paid through the online subsequent tax payment module at www.iowatreasurers.org, and the Treasurer warns that other online payments are treated as voluntary and omitted from redemption calculations. Regular tax sale certificates support a 90 day notice of right of redemption after one year and nine months; public bidder parcels, marked with an asterisk on the list, support the 90 day notice after nine months. Certificate assignment carries a $100.00 fee and a Treasurer's tax sale deed costs $25.00 per parcel.
Register on Online auctionFrom lien to deed
- Run by
- County Treasurer
- Frequency
- none
- Typical timing
- Iowa holds no tax deed auction. The treasurer makes out a treasurer's deed to the certificate holder immediately after 90 days have expired from completed service of the notice of expiration of the right of redemption, once the holder returns the certificate and pays the deed and recording fees.
There is nothing for an investor to bid on at the deed stage in Iowa. The only auction is the June certificate sale. The certificate holder must return the certificate of purchase and remit the deed and recording fees within 90 calendar days after the redemption period expires, or the treasurer cancels the certificate.
Over-the-counter (leftover) purchases
Two routes reach parcels after the June sale. Parcels that remain unsold for want of bidders are carried to adjourned sales, which the treasurer sets at intervals of not more than two months until the next annual sale. Separately, certificates struck to the county at the public bidder sale may be assigned by the county for the total amount due on the date of assignment, or for a compromised amount, under a written agreement filed with the treasurer and a 10 dollar assignment transaction fee. Ask the county treasurer which county-held certificates are available for assignment.
New to this path? Read how over-the-counter certificates work.
County offices
Tax Collector (runs the certificate sale)
Notes for Adams County
- Holly Schafer is the Adams County Treasurer; the office fax is (641) 322-4647 and the email listed for the office is [email protected].
- The Treasurer's office sits on the main floor of the Adams County Courthouse, with the accessible and main entrance at the southwest ground level corner. Courthouse hours are Monday through Friday, 8:30 a.m. to 4:30 p.m.
- The 2026 terms document is stated to be effective for taxes sold between June 15, 2026 and June 11, 2027, so investors should expect the 2027 sale on the third Monday in June and should pull the refreshed notice from the Treasurer's page each spring.
- The county's own adamscounty.iowa.gov site has no standalone tax sale page. The purchaser terms and the tax sale link live on the Treasurer's page at iowatreasurers.org, which is where the county posts its annual Notice to Tax Sale Purchasers.
- A tax sale certificate is canceled if the holder has not filed an affidavit of service under Iowa Code section 447.12 within three years of the sale.
Iowa statewide rules
- Minimum return
- No statutory minimum return; what you earn is set by the share of ownership taken at the sale
- Redemption
- A parcel may be redeemed at any time before the right of redemption expires. After one year and nine months from the date of sale, the certificate holder may serve a notice of expiration of the right of redemption on the person in possession, the person in whose name the parcel is taxed, and every mortgagee, contract vendor, recorded lessor, and other party of record. The right of redemption then ends 90 days after that service is complete, which means the affidavit of service has been filed with the county treasurer. Three shortened tracks exist: nine months from a public bidder sale under section 446.18, and three months from an abandoned-property or public nuisance sale under section 446.19A or 446.19B. After the treasurer delivers the deed, redemption is possible only through an equitable action in district court, and only by a person who could have redeemed during the 90-day window.
- Surplus proceeds
- No surplus arises. The deed conveys the parcel to the certificate holder rather than selling it to the highest bidder, so there are no excess proceeds to distribute. Where the winning bid was less than 100 percent, the deed conveys only that undivided percentage interest in the parcel.
A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.
Frequently asked questions
Does Adams County, Iowa sell tax liens or tax deeds?
- Adams County follows Iowa's tax lien state system.
When is the Adams County tax certificate sale?
- Annual tax sale each June. The county's 2026 purchaser notice states the sale "will be held by the Adams County Treasurer on Monday, June 15, 2026, in the Adams County Treasurer's Office on the first floor of the Adams County Courthouse, 500 9th St., Corning, Iowa, beginning at 9:00 a.m." Bidding closes at 10:00 a.m. that morning. The Treasurer also states that "an adjourned tax sale will be held any business day following the annual tax sale in which there are bidders present and there are parcels still available for sale." The Treasurer's property tax page adds that "delinquent taxes as of May 1 are assessed a publication fee and must be advertised for sale at the annual tax sale in June.". Registration and bidding happen on the county's online platform. Always confirm the exact date with the Tax Collector before the sale.
How often does Adams County hold tax deed sales?
- none. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.
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