Clay County, IA tax sales
How tax lien certificate sales work in Clay County, seat of Spencer: 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 Clay County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Clay County Treasurer
- Frequency
- annual
- Typical timing
- Third Monday in June. The county's 2026 published notice states the sale "will be held by the Clay County Treasurer on Monday, June 15, 2026, in the Clay County Board Room on the first floor of the Clay County Administration Bldg., 300 West 4th St., Spencer, Iowa, beginning at 9:00 a.m." An adjourned sale is held on any business day after the annual sale when bidders are present and parcels remain available.
- Next expected
- on the third Monday in June, 2027 (window; exact date posts closer to the sale)
Registration and deposit
Register online at govease.com. The notice states "No mailed or emailed registrations will be accepted." For the 2026 sale, registration opened Monday, May 18, 2026 and every step had to be finished by 11:59 p.m. Thursday, June 11, 2026. Bidders pay a non-refundable $40.00 registration fee by wire or ACH debit, complete an online W-9, and upload an Iowa Secretary of State certificate of existence or designation of agent, or a verified statement of trade name filed with the Clay County Recorder, where either applies. Bidders must be 18 or older on the sale date. GovEase registration and auction support is at (769) 208-5050 or [email protected].
The Treasurer opens the sale in the Clay County Board Room, but all bidding happens online: the county page states "all bids must be placed online. Live bids will not be accepted," and bidders need not attend in person. Bidding is a bid-down of undivided ownership interest starting at 100%, in whole percentage points from 99% down to 1%, with ties at the lowest percentage settled by random selection. Clay County does not use batches. Bids can be uploaded starting at 12:01 a.m. Friday, June 12, 2026 but are not applied until the sale opens. Payment is due by 4:00 p.m. on the sale date and covers delinquent taxes, special assessments, interest, publication costs, and a $20.00 certificate fee per certificate. Redemption carries 2% per month. Subsequent taxes must be paid online at iowatreasurers.org for a $0.25 per parcel fee. The delinquent tax list is published in the Spencer Daily Reporter and, for 2026, parcels were viewable on the auction site to registered bidders beginning Friday, May 29. One conflict to check: the county's own Property Taxes page still says the annual sale starts at 8:30 a.m. with adjourned sales on the third Monday of each following month, while the 2026 notice says 9:00 a.m. with adjourned sales on any qualifying business day. Confirm current timing with the Treasurer's office before bidding.
Register on GovEaseFrom 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)
Clay County Administration Building, 300 West 4th Street, Spencer, IA 51301. Mailing: P.O. Box 1147, Spencer, IA 51301-1147
Official websiteNotes for Clay County
- County seat is Spencer. The Treasurer is LeAnn Black; office hours are Monday through Friday, 8:00 a.m. to 4:30 p.m., with a fax at 712-262-5793.
- Two sale tracks exist. Regular tax sale parcels have been advertised once, and the 90 day notice of right of redemption may be issued after one year and nine months. Public bidder parcels have been advertised twice, carry an asterisk on the sale list, and the 90 day notice may be issued after nine months. Clay County must take a certificate on public bidder parcels that draw no private bid.
- Certificates are assignable by endorsement and entry with the Treasurer, with a $100.00 assignment transaction fee that is not added to the redemption amount. A Treasurer's tax sale deed costs $25.00 per parcel, and the certificate plus deed and recording fees must reach the Treasurer within 90 calendar days after the redemption period expires or the certificate is canceled.
- If a certificate holder has not filed an affidavit of service under Iowa Code section 447.12 within three years of the sale, the Treasurer cancels the certificate.
- The 2026 terms document states it governs taxes sold between June 15, 2025 and June 20, 2027 and their assignments, so the same terms carry into the next sale cycle unless the office reissues them.
- Property owners could stop the 2026 sale by paying the Treasurer by 4:30 p.m. Friday, June 12, 2026, which is why the published list shrinks between publication and sale day.
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 Clay County, Iowa sell tax liens or tax deeds?
- Clay County follows Iowa's tax lien state system.
When is the Clay County tax certificate sale?
- Third Monday in June. The county's 2026 published notice states the sale "will be held by the Clay County Treasurer on Monday, June 15, 2026, in the Clay County Board Room on the first floor of the Clay County Administration Bldg., 300 West 4th St., Spencer, Iowa, beginning at 9:00 a.m." An adjourned sale is held on any business day after the annual sale when bidders are present and parcels remain available.. 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 Clay 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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