When the sale is held
Annually on the third Monday in June, when the county treasurer offers every parcel with delinquent taxes at public sale. For good cause the treasurer may designate a different date in June, and a parcel that cannot be advertised and offered in June is sold on the third Monday of the next month in which notice can be given. The treasurer mails notice of the sale by May 1 and publishes it once, at least one week and not more than three weeks before the sale.
When taxes go delinquent
Iowa property taxes are payable in halves. The first half is due before September 1 following the levy and becomes delinquent from October 1; the second half is due before March 1 and becomes delinquent from April 1. Delinquent installments draw interest of 1.5 percent per month, counting each fraction of a month as an entire month, with the amount computed to the nearest whole dollar and never less than one dollar. Taxes are a lien on the parcel against all persons except the state, which is what makes an Iowa certificate senior collateral. Parcels still delinquent go to the annual June tax sale.
What happens after the sale
Iowa holds no separate tax deed auction. The county treasurer makes out a deed for each parcel sold and unredeemed immediately after 90 days have expired from the date of completed service of the notice of expiration of the right of redemption, once the holder returns the certificate of purchase and pays the deed and recording fees.
Leftover parcels between sales
Iowa has no over-the-counter list in the Florida sense, but two routes reach parcels after the June sale. First, when parcels remain unsold for want of bidders the treasurer adjourns the sale to a date not more than two months out, gives notice at the time of adjournment, and repeats at intervals of not more than two months until the next annual sale, so an investor can buy at an adjourned sale. Second, parcels that draw no bid at the public bidder sale are struck to the county, and the county may assign a certificate it holds for the total amount due on the date of assignment, or compromise that amount and assign, by written agreement filed with the treasurer. The assignment transaction fee on a county-held certificate is 10 dollars; an ordinary investor-to-investor assignment carries a 100 dollar fee, or 10 dollars if the assignor is an estate. A certificate cannot be assigned to a person entitled to redeem that parcel, other than a municipality.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Iowa county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Iowa.
Verified Jul 29, 2026 against Iowa statutes.
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.