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Tax Sale Atlas

Iowa tax sales

Iowa tax sale statutes

These are the Iowa statutes that decide how tax lien certificates and tax deeds are sold. Each links to the official text so you can read the exact language before you rely on it.

The governing law

Iowa is a tax-lien state. On the third Monday in June every county treasurer offers each parcel with delinquent taxes at public sale, and the bidder who accepts the smallest percentage of undivided ownership in the parcel wins the certificate of purchase. The certificate earns 2 percent per month, a rate fixed by statute rather than bid down at the sale. If the parcel is not redeemed, the certificate holder waits one year and nine months from the sale date, serves a notice of expiration of the right of redemption, and can take a treasurer's deed 90 days after that service is complete. Chapter 446 governs the sale, Chapter 447 the redemption, and Chapter 448 the deed.

Want the mechanics in plain English instead of statute numbers? See how to buy in Iowa, the redemption period, and the full Iowa walkthrough.

Statute citations verified Jul 29, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.

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.

See how the law plays out by county

Statutes are statewide, but sale calendars and platforms are set county by county.

All Iowa countiesHow to buy, step by step