Johnson County, IA tax sales
How tax lien certificate sales work in Johnson County, seat of Iowa City: 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 Johnson County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Johnson County Treasurer's Office
- Frequency
- annual
- Typical timing
- The county's own notice to purchasers states: "The annual tax sale is usually held by the Johnson County Treasurer on the third Monday in June at 8:00 a.m., and for each succeeding day, for as long as purchasers are present or until all parcels have been sold. The adjourned annual sale is then to the following month according to the date shown on the calendar." The 2026 sale was set for Monday, June 15, 2026 at 8 a.m.
- Next expected
- on the third Monday in June, 2027 (window; exact date posts closer to the sale)
- Sale list
- Tax Sale Publication Lists
Registration and deposit
Bidders must pre-register in person in the tax division of the Treasurer's office before the sale. The bidder registration form states: "Participants must pre-register at the Treasurer's office by 5:00 pm, June 5th" for the June 15 sale, and a single registration covers the annual sale plus subsequent adjournments. The fee is $58.00 per bidder number (tax identification number). Registration also requires a completed and signed federal W-9. Bidders who are not individuals must have a designation of agent for service of process on file with the Iowa Secretary of State, or a verified statement meeting the requirements of Iowa Code chapter 547 on file with the Johnson County Recorder. Certificates and tax sale deeds are issued in the exact name shown on the registration and W-9. A bidder may designate an appointee to bid in their absence through written notice to the Treasurer.
Johnson County holds its tax sale in person, not online. No online bidding platform is used, so plan to attend or send an appointee. The sale takes place at the Johnson County Administration Building, 913 S. Dubuque Street, Iowa City, in Conference Room 110 (the Betty Sass Conference Room). Bidding follows Iowa's bid-down-ownership method run by an auctioneer: every parcel opens at 100 percent, the auctioneer pauses for active bidders to bid downward in whole percentages from 99 percent to 1 percent, and when bidding stops or reaches 1 percent the winner is drawn by random selection. The selected bidder has a few seconds to say "SOLD" to take the certificate or "PASS", in which case another bidder is drawn. Payment is due in full at the end of the sale by personal check or money order; two-party checks and cash are not accepted. Certificates can take up to 15 days to arrive while staff post records. The Treasurer issues a 1099-INT at year end. For parcels bought at the regular tax sale, the 90-day notice of right of redemption may be issued after one year and nine months from the sale date; for parcels bought at the public bidder tax sale, that notice may be issued after nine months. The office publishes the delinquent list as a newspaper publication proof (the 2026 list ran as a Gazette proof of Johnson County delinquent taxes). Verify the current year's date, deadline and room with the Treasurer's tax department before making plans, since the county posts a fresh notice and registration form each spring.
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)
Johnson County Treasurer's Office
Johnson County Administration Building, 913 S. Dubuque Street, Iowa City, IA 52240. Mailing address: Johnson County Treasurer, P.O. Box 2420, Iowa City, IA 52244-2420.
Official websiteNotes for Johnson County
- Sale is conducted live at the Johnson County Administration Building in Iowa City, with an auctioneer calling each parcel. There is no online bidding platform for this county.
- Registration is in person at the Treasurer's tax division and costs $58.00 per bidder tax identification number; the 2026 cutoff was 5:00 pm on June 5 for the June 15 sale.
- Winning bidder is chosen by random selection among bidders who bid the ownership percentage down to the same level, which is Iowa's standard bid-down-ownership mechanic.
- Payment is due in full at the close of the sale by personal check or money order. Cash and two-party checks are refused.
- The sale continues day to day until all parcels are sold, and unsold parcels roll into monthly adjourned sales. One registration covers the annual sale and its adjournments.
- Redemption notice timing differs by sale type: 21 months after a regular tax sale purchase, 9 months after a public bidder tax sale purchase.
- The delinquent parcel list is posted as a newspaper publication proof on the Treasurer's Tax Sale Publication Lists page rather than as a searchable database.
- Treasurer of record on the 2026 bidder registration form is Scott Finlayson, with Robert Black as Property Tax and Accounting Deputy.
- Office hours are 8:00 a.m. to 5:00 p.m. Monday through Friday, opening at 10:00 a.m. on the second Tuesday of each month.
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 Johnson County, Iowa sell tax liens or tax deeds?
- Johnson County follows Iowa's tax lien state system.
When is the Johnson County tax certificate sale?
- The county's own notice to purchasers states: "The annual tax sale is usually held by the Johnson County Treasurer on the third Monday in June at 8:00 a.m., and for each succeeding day, for as long as purchasers are present or until all parcels have been sold. The adjourned annual sale is then to the following month according to the date shown on the calendar." The 2026 sale was set for Monday, June 15, 2026 at 8 a.m.. 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 Johnson 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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