Decatur County, IA tax sales
How tax lien certificate sales work in Decatur County, seat of Leon: 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 Decatur County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Decatur County Treasurer
- Frequency
- annual
- Typical timing
- Annual, on the statutory third Monday in June. The treasurer's page states: "The Decatur County Annual Tax Sale will be held Monday, June 15, 2026!" The 2026 bidder packet adds that the sale runs at the Decatur County Courthouse in the Courtroom, that "The tax sale will begin promptly at 8:30 a.m.", that the courtroom opens at 8:15 a.m. so pre-registered bidders can check in and pick up bidder numbers, and that the sale normally lasts about one hour. The packet also states the sale "will then be adjourned daily, until May 31, 2027", so parcels left unsold stay available through adjourned sales until the next annual sale.
- Next expected
- on the third Monday in June, 2027 (window; exact date posts closer to the sale)
- Sale list
- 2026 published delinquent tax list
Registration and deposit
Paper pre-registration filed with the treasurer, not online. The 2026 packet states: "Registration must be completed and filed by 4:30 p.m. on Wednesday, June 10, 2026. There is a $20.00 registration fee, which must accompany the registration documents." The fee is nonrefundable, applies per bidder and per authorized bidder, and covers the June sale plus all adjourned sales that year. Three forms must be completed: the Bidder Registration Form, signed for each tax sale year, a W-9 so the county can issue an accurate 1099-INT, and an Authorization to Represent Bidder form if an agent will bid. One authorized agent may represent a bidder. Registration forms go to Janet Pierson, Decatur County Treasurer, 207 N Main, Leon, IA 50144. Bidders must be 18 or older as of the sale date and may be asked for proof of age. A bidder that is not an individual needs a federal tax ID number plus either a designation of agent for service of process on file with the Iowa Secretary of State or a verified statement from the county Recorder. Pre-registered bidders collect a bidder card at the sale location between 8:15 a.m. and 8:30 a.m. Bidding is a bid-down of undivided interest: each parcel opens at 100 percent undivided interest and active bidders bid down in whole percentage points from 99 percent to 1 percent, ties are settled by random drawing, and the drawn bidder must immediately announce "Sold" or "Pass".
Decatur County runs its certificate sale live in the courthouse courtroom, so plan to attend or send an authorized agent. The delinquent list is published in the newspaper before the sale: the 2026 packet states all delinquent parcels were published in the Leon Journal Reporter on June 3, 2026 and the Lamoni Chronicle on June 4, 2026. The treasurer warns that the posted list "is not updated as payments are collected" and that an updated list is provided the day of the tax sale, so check online or call the office to confirm whether a parcel has been paid. Parcels are offered by item number within taxing district in publication order, and the office advises researching parcels before sale day. Cellular phones, pagers, tape recorders, camcorders and other audible electronic devices must be off during the sale, and laptops are allowed only on battery power. One caution: the statewide treasurer portal carries a generic Register And Bid For Tax Sales link to the Iowa Tax Auction Program on every Iowa county page, including this one, but Decatur County's own 2026 packet places the sale in the courthouse courtroom, so treat that link as portal-wide navigation rather than this county's platform. Verify the current year's date, deadline, and venue with the treasurer before registering. In person at the Decatur County Courthouse courtroom, 207 N. Main St., Leon. No online bidding platform is used for this county's sale.
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)
Notes for Decatur County
- Janet Pierson is the Decatur County Treasurer and took office January 1, 2019. The office sits on the second floor of the courthouse, with the accessible entrance on the north side of the building.
- Property tax and motor vehicle counter hours are Monday through Friday, 8:00 a.m. to 4:00 p.m. The office fax is 641-446-7159 and the treasurer's email is [email protected].
- The treasurer's page lists www.decaturcountyiowa.gov as the county government website. That site sits behind a security filter that blocked automated retrieval during this check, so it was not read directly.
- Bidder registration, the W-9, and the published delinquent list are posted as downloadable documents on the treasurer's page in the Iowa State County Treasurers Association portal. Fresh documents appear each spring ahead of the June 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 Decatur County, Iowa sell tax liens or tax deeds?
- Decatur County follows Iowa's tax lien state system.
When is the Decatur County tax certificate sale?
- Annual, on the statutory third Monday in June. The treasurer's page states: "The Decatur County Annual Tax Sale will be held Monday, June 15, 2026!" The 2026 bidder packet adds that the sale runs at the Decatur County Courthouse in the Courtroom, that "The tax sale will begin promptly at 8:30 a.m.", that the courtroom opens at 8:15 a.m. so pre-registered bidders can check in and pick up bidder numbers, and that the sale normally lasts about one hour. The packet also states the sale "will then be adjourned daily, until May 31, 2027", so parcels left unsold stay available through adjourned sales until the next annual sale.. 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 Decatur 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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