Madison County, IA tax sales
How tax lien certificate sales work in Madison County, seat of Winterset: 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 Madison County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Madison County Treasurer
- Frequency
- annual
- Typical timing
- The treasurer's FAQ states that "The tax sale is held electronically on the third Monday in June." The county's Notice to Tax Sale Purchasers says "The 2025 annual Tax Sale will be held by the Madison County Acting Treasurer on Monday, June 16, 2025, in the Treasurer's Office on the first floor of the Madison County Annex Building, 201 West Court, Winterset, Iowa, beginning at 9:00 a.m.", with bidding closing at 10:30 a.m. The Iowa treasurers county page listed the annual online only tax sale for June 15, 2026. Parcels that do not sell roll into an adjourned sale, which the notice says "will be held any business day following the annual tax sale in which there are bidders present and there are parcels still available for sale."
- Next expected
- on the third Monday in June, 2027 (window; exact date posts closer to the sale)
Registration and deposit
Registration is online only at www.iowataxauction.com. The county notice states that "No mailed or emailed registrations will be accepted." For the 2025 sale the window ran from Monday, May 19 through Thursday, June 12, with every step finished by 11:59 p.m. on the closing day, so plan on a window that shuts several days before the June sale. Each bidder pays a non-refundable $40.00 registration fee by ACH debit and completes the online W-9. All bidders must be 18 or older as of the sale date. A bidder that is not an individual needs a federal tax identification 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 Madison County Recorder. Auction site support is (877) 243-9997 or [email protected].
Bidding is a bid down on undivided interest. Each parcel opens at 100 percent undivided interest and bids move in whole percentage points from 99 percent down to 1 percent, the smallest percentage wins, and ties are settled by a random selection process. The county notice states that "Madison County will not be utilizing batches." Successful bidders are invoiced at the close and the treasurer automatically initiates an ACH debit from the account designated for the registration fee. Cost items called out in the notice include a $20.00 certificate fee for each certificate purchased, a $30.00 service fee on any payment returned for insufficient funds, a $100.00 assignment transaction fee, and a $25.00 treasurer's tax sale deed issuance fee per parcel. The delinquent tax list is published in the Winterset Madisonian the week of May 26, and the same parcels post on the auction site around May 30, but registration must be complete to view that data. Subsequent taxes have to be paid online through the Pay Subsequent Tax module at www.iowatreasurers.org at $0.25 per parcel; payments made outside that module are treated as voluntary and are left out of the redemption calculation. Redemption interest is 2 percent per month. Confirm the current year sale date and registration window with the treasurer's office before bidding.
Register on Online auctionFrom 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 Madison County
- Bidding is online only through Iowa Tax Auction even though the treasurer conducts the sale from the Madison County Annex in Winterset. There is no walk in bidding floor for the annual sale.
- Two redemption tracks matter for timing. On a regular tax sale the 90 day notice of right of redemption may be issued after one year and nine months from the sale date. On a public bidder tax sale, meaning parcels advertised for two years and flagged with an asterisk on the published list, that notice may be issued nine months from the sale date.
- If the certificate holder has not filed an affidavit of service under Iowa Code 447.12 within three years of the sale, the treasurer cancels the certificate.
- The county hosts a tax sale certificate inquiry that searches by certificate number and year, by parcel ID and tax district, or by owner name. Madison County states it does not warrant the accuracy or timeliness of that content, so verify balances with the treasurer.
- Delinquent taxes as of May 1 are assessed a publication fee and advertised for the June sale, and the treasurer mails notice of the annual tax sale no later than May 1 to the person in whose name the parcel is taxed.
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 Madison County, Iowa sell tax liens or tax deeds?
- Madison County follows Iowa's tax lien state system.
When is the Madison County tax certificate sale?
- The treasurer's FAQ states that "The tax sale is held electronically on the third Monday in June." The county's Notice to Tax Sale Purchasers says "The 2025 annual Tax Sale will be held by the Madison County Acting Treasurer on Monday, June 16, 2025, in the Treasurer's Office on the first floor of the Madison County Annex Building, 201 West Court, Winterset, Iowa, beginning at 9:00 a.m.", with bidding closing at 10:30 a.m. The Iowa treasurers county page listed the annual online only tax sale for June 15, 2026. Parcels that do not sell roll into an adjourned sale, which the notice says "will be held any business day following the annual tax sale in which there are bidders present and there are parcels still available for 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 Madison 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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