Plymouth County, IA tax sales
How tax lien certificate sales work in Plymouth County, seat of Le Mars: 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 Plymouth County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Plymouth County Treasurer
- Frequency
- annual
- Typical timing
- The Plymouth County Treasurer website publishes no sale date. Iowa Code 446.7 sets the date statewide: "Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent." The same section adds that "If for good cause the treasurer cannot hold the annual tax sale on the third Monday of June, the treasurer may designate a different date in June for the sale." Confirm the Plymouth County date with the treasurer's office.
- Next expected
- on the third Monday in June, 2027 (window; exact date posts closer to the sale)
Registration and deposit
No Plymouth County registration page or bidder packet was found on the county website. Under Iowa Code 446.16 the treasurer "may establish and collect a reasonable registration fee from each registered bidder at the tax sale," capped at the total costs of the sale. A bidder other than an individual must have a federal tax identification number plus either a designation of agent for service of process on file with the secretary of state or a verified statement under chapter 547 on file with the county recorder. Bidding runs on ownership percentage: the person who offers to pay the total amount due for the smallest percentage of the parcel is the purchaser, the floor is one percent, and equal low bids are settled by a random selection process. Call the Plymouth County Treasurer tax line at 712-546-7056 for the registration form, deadline, deposit, and sale venue.
Plymouth County publishes no tax sale information. The treasurer's page on the county website covers property tax payment, motor vehicle, and driver's license service only, with no sale date, no bidder registration materials, no auction vendor, and no delinquent parcel list. No platform is confirmed for this county, so verify with the office whether the June sale runs online or in person at the Plymouth County Courthouse. Statewide context: the Iowa State County Treasurers Association site carries a "Register And Bid For Tax Sales" link to the Iowa Tax Auction Program at iowataxauction.com, the SRI Zeus platform many Iowa counties use, but a search of that platform's auction list returned no Plymouth County sale and the county names no vendor, so treat the venue as unconfirmed. Everything below the office contacts falls back to Iowa Code chapter 446 rather than county practice.
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 Plymouth County
- Office contacts here are verified from the Plymouth County Treasurer page. The sale date, platform, registration process, and parcel list are not, because the county publishes none of them, so those fields fall back to Iowa Code chapter 446.
- Treasurer Shelly Sitzmann. Tax line 712-546-7056, tax and motor vehicle fax 712-546-4518, email [email protected]. Tax department hours are 8:00 to 5:00 Monday through Friday.
- No Plymouth County auction appears on the Iowa Tax Auction Program platform and the county names no auction vendor, so no platform is confirmed for this county. Ask the treasurer whether the June sale runs online or in person at the courthouse, and ask where the delinquent parcel list is published.
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 Plymouth County, Iowa sell tax liens or tax deeds?
- Plymouth County follows Iowa's tax lien state system.
When is the Plymouth County tax certificate sale?
- The Plymouth County Treasurer website publishes no sale date. Iowa Code 446.7 sets the date statewide: "Annually, on the third Monday in June the county treasurer shall offer at public sale all parcels on which taxes are delinquent." The same section adds that "If for good cause the treasurer cannot hold the annual tax sale on the third Monday of June, the treasurer may designate a different date in June for the sale." Confirm the Plymouth County date with the treasurer's office.. 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 Plymouth 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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