Black Hawk County, IA tax sales
How tax lien certificate sales work in Black Hawk County, seat of Waterloo: 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 Black Hawk County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Black Hawk County Treasurer
- Frequency
- annual
- Typical timing
- Third Monday in June. The county states: "The annual Black Hawk County Tax Sale is held on the third Monday in June in the IT Conference Room, Room 204, 316 East 5th Street. The sale begins at 8 a.m. and ends at 3:30 p.m. each day until all delinquent taxes have been offered for sale." The county tax calendar lists "Annual Tax Sale, 3rd Monday of June (446.7; 446.15)", and the current terms packet sets the sale for Monday, June 15, 2026.
- Next expected
- on the third Monday in June, 2027 (window; exact date posts closer to the sale)
Registration and deposit
Registration is on paper with the Treasurer's office, not through an online portal. Each bidder files a Bidder Registration Form and an IRS W-9 with original signatures, plus a Registration of Authorized Agent form if an agent will bid for them and an Authorization Agreement for Electronic Funds Transfer to receive redemption money by ACH. A returning bidder who registered for the prior year's sale does not need a new W-9 unless the entity is new. The terms packet requires the completed documents to reach the Treasurer's office by 4:00 p.m. on Friday, May 29, 2026, and a $40 per bidder registration fee must accompany them. Each registered bidder needs its own Social Security or Federal ID number, and only one agent may represent a group at the sale. Full payment is due at the close of the sale or when a bidder finishes purchasing, by personal or business check, money order, or other guaranteed funds, plus a $20 certificate fee for each Certificate of Purchase issued. A dishonored check carries a $30 service fee.
Black Hawk County runs its annual tax sale in person, not online. Treasurer staff seat bidders in the IT Conference Room, Room 204, on the second floor of the courthouse at 316 E 5th Street, and each parcel is announced by item number in parcel number order. Every bid is for the exact amount of delinquent taxes, special assessments, interest, fees and costs, so competing bidders bid down the undivided percentage interest they will take in the parcel instead of bidding the price. That bid down is made verbally in 10 percent increments, then in 1 percent increments once 10 percent is reached, with 1 percent the minimum acceptable bid. If bidding stalls or bidders tie at the lowest percentage, the Treasurer's representative uses a random selection process, and the selected bidder must promptly say "sold" or "pass". No auction platform hosts this sale, so treat any third-party site that advertises the Black Hawk County sale with caution and confirm with the Treasurer's office. Some Iowa counties sell certificates through the statewide Iowa Tax Auction site, but Black Hawk County's own terms describe verbal bidding in the courthouse. Parcels offered but unsold at the annual sale move to an adjourned tax sale in the Treasurer's office, Room 140. The current terms packet says that adjourned sale runs daily during business hours, while the county web page describes it as beginning at 8 a.m. on the third Monday of each month, so confirm the current schedule with the office. Delinquencies as of May 1 are published in the Waterloo-Cedar Falls Courier on or about June 1, and the county posts daily PDF updates of the delinquency list on its website. A Delinquent Tax Statement and Tax Sale Notice is mailed in April, and a $4 service fee per parcel applies to delinquencies paid in April or May. In person at the Black Hawk County Courthouse, IT Conference Room 204. No online auction platform is used.
From 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)
Black Hawk County Courthouse, 316 E 5th Street, Room 140, Waterloo, IA 50703
Official websiteNotes for Black Hawk County
- The sale is an in-person oral auction at the courthouse in Waterloo. Bidders must attend or send a registered authorized agent; there is no remote or online bidding option.
- Bidding is bid-down-ownership-interest, not bid-down-interest-rate. The purchase price is fixed at the delinquent amount, and competing bidders reduce the undivided percentage interest they take in the parcel, down to a 1 percent floor.
- Registration closes well before the sale. The current packet sets a 4:00 p.m. deadline on the Friday roughly two and a half weeks ahead of the June sale date, so plan paperwork early.
- The Treasurer's office publishes the terms packet under a link labeled with an earlier year, but the document served is the current year's terms. Check the sale date printed inside the packet rather than the link text.
- Unsold parcels roll into an adjourned tax sale held in the Treasurer's office, Room 140, which gives investors a second path to certificates outside the June sale.
- The county treasurer is Lynda Hintzman. Office hours are Monday through Friday, 8:00 a.m. to 4:15 p.m.
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 Black Hawk County, Iowa sell tax liens or tax deeds?
- Black Hawk County follows Iowa's tax lien state system.
When is the Black Hawk County tax certificate sale?
- Third Monday in June. The county states: "The annual Black Hawk County Tax Sale is held on the third Monday in June in the IT Conference Room, Room 204, 316 East 5th Street. The sale begins at 8 a.m. and ends at 3:30 p.m. each day until all delinquent taxes have been offered for sale." The county tax calendar lists "Annual Tax Sale, 3rd Monday of June (446.7; 446.15)", and the current terms packet sets the sale for Monday, June 15, 2026.. 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 Black Hawk 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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