Louisa County, IA tax sales
How tax lien certificate sales work in Louisa County, seat of Wapello: 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 Louisa County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Louisa County Treasurer
- Frequency
- annual
- Typical timing
- Annual. The county states: "The Tax Sale is held the 3rd Monday of June of each year for all taxes that are delinquent as of that date." The treasurer's calendar lists "Third Monday of June: Annual Tax Sale." The 2026 terms and conditions set the sale for Monday, June 15, 2026 beginning at 9:00 a.m., with an adjourned sale held any business day afterward when bidders are present and parcels remain.
- Next expected
- on the third Monday in June, 2027 (window; exact date posts closer to the sale)
Registration and deposit
Pre-registration is mandatory and online only. The county states: "YOU MUST BE PRE-REGISTERED TO PARTICIPATE IN THE ANNUAL TAX SALE." Bidders register at www.govease.com; no mailed or emailed registrations are accepted. For 2026, registration opened Monday, May 18, 2026 at 8:30 a.m. and closed Tuesday, June 9, 2026 at 11:59 p.m., with every step completed by that deadline. Registration requires a non-refundable $40.00 fee paid by ACH debit and an electronic W-9. Bidders must be 18 or older as of the sale date. A bidder that is not an individual must have 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 of trade name on file with the Louisa County Recorder. GovEase bidder support is listed at (769) 208-5050 ext. 2 and [email protected].
The sale is administered under Iowa Code Chapter 446 and is conducted online even though it is convened at the Louisa County Courthouse, 117 S Main Street, Wapello. The county states: "The annual Tax Sale will be held at the Louisa County Courthouse, Wapello, IA at 9:00 A.M. and bidders will place their bids online. Bidders need not be present at the Courthouse... Live bids will not be accepted." A limited number of courthouse computers and wireless access are available first come, first served. Bidding is the Iowa bid-down of undivided interest: parcels open at a 100% undivided interest and bid downs run in whole percentage points from 99% to 1%, with the certificate awarded to the smallest percentage bid and ties broken by random selection. Louisa County does not use batches. Winners are invoiced at close and an ACH debit for the full amount is initiated automatically from the account used for the registration fee, covering delinquent taxes, special assessments, interest, collection and publishing costs, and a $20.00 certificate fee per certificate. A dishonored payment must be cured with guaranteed funds within three business days or the certificate is canceled, and a $30.00 returned-payment fee applies. Certificates take roughly 7 to 15 days to issue. Redemption carries interest of 2% per month, counting each fraction of a month as a whole month. Subsequent taxes must be paid online through the Tax Sale login at www.iowatreasurers.org for a non-refundable $0.25 per parcel fee. The 90-day notice of right of redemption may issue one year and nine months after a regular tax sale, or nine months after a public bidder sale (parcels advertised for two years, flagged with an asterisk on the published list). The delinquent tax list is published the week of June 1 in the Wapello Morning Sun and the Columbus Gazette, and registered bidders can review parcels on the auction site.
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)
Notes for Louisa County
- The Treasurer's office describes its own role as: "Prepares and conducts the annual tax sale for the collection of delinquent taxes." Beth Hardin is listed as Treasurer.
- Direct property tax line is 319-523-4452 and the office fax is 319-523-0184. Office hours are Monday through Friday, 8:00 a.m. to 4:00 p.m.
- The county's tax sale page also links a terms and conditions packet, a publication notice cover letter, a bidder flyer, and a frequently asked questions sheet.
- Certificate assignments are recorded at the Treasurer's office and carry a $100.00 assignment transaction fee, which is not added to the redemption amount. A replacement for a lost certificate costs $20.00.
- 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.
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 Louisa County, Iowa sell tax liens or tax deeds?
- Louisa County follows Iowa's tax lien state system.
When is the Louisa County tax certificate sale?
- Annual. The county states: "The Tax Sale is held the 3rd Monday of June of each year for all taxes that are delinquent as of that date." The treasurer's calendar lists "Third Monday of June: Annual Tax Sale." The 2026 terms and conditions set the sale for Monday, June 15, 2026 beginning at 9:00 a.m., with an adjourned sale held any business day afterward when bidders are present and parcels remain.. 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 Louisa 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.
Explore all 99 Iowa counties
Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.