Property taxes are collected and distributed by the Treasurer's Office to the other levying bodies in the county. That office is also required to mail a property tax statement to every taxpayer. There are two installments to pay per year. The treasurer may also permit all taxpayers to make partial payments.
The first payment is due on or before September 30 and the second is to be paid on or before March 31. If either of these dates falls on a Saturday or Sunday, the amount due becomes delinquent on the second business day of October or April, respectively. If a payment is mailed, it must be postmarked no later than September 30 for the first installment or March 31 for the second. If the payment is made through the Iowa Tax and Tags website and the due date falls on a Saturday, Sunday, or holiday, the transaction must be completed by midnight on the first business day of the next month. All other web payments must be made by midnight of the due date for each installment.
Delinquent taxes draw a 1.5% interest rate per month until the taxes are paid or the parcel is sold at tax sale. Partial payments may also be made on delinquent taxes until the parcel has not been sold at tax sale. Partial payments on delinquent taxes cannot be less than the total of the interest, fees and costs accrued.