What is the Ohio property tax assessment ratio?

Ohio law sets taxable value at 35% of market (true) value statewide, under Ohio Revised Code §5713.03. Your county auditor must use this ratio when calculating your tax bill.

How much is the Ohio Homestead Reduction in 2026?

For tax year 2026, the general Homestead Reduction shields $29,000 of market value for qualifying owners age 65+, totally disabled, or surviving spouses age 59+ with Ohio Adjusted Gross Income under $41,000. The enhanced amount for 100% disabled veterans and surviving spouses of public-safety officers killed in the line of duty is $58,000 with no income limit. File DTE Form 105A with your county auditor.

When is the Ohio Board of Revision deadline?

Ohio's statutory Board of Revision (BOR) complaint deadline is March 31 for the prior tax year, per ORC §5715.19. Complaints are filed using DTE Form 1 with your county auditor at no cost. Late filings are rejected except in very narrow clerical-error circumstances.

How much is the Ohio real property conveyance fee?

Ohio's conveyance fee has two parts: a mandatory $1.00 per $1,000 state fee (ORC §319.54(F)(3)) and a permissive county levy of up to $3.00 per $1,000 (ORC §322.02). Most Ohio counties charge the full $4.00 per $1,000. A separate $0.50 transfer fee applies per parcel. Filed using DTE Form 100 at the auditor's office at closing.

Who qualifies for Ohio's CAUV agricultural tax break?

Ohio's Current Agricultural Use Value (CAUV) program lets actively farmed land be taxed on its agricultural value rather than its market value. Eligibility requires 10+ acres devoted exclusively to commercial agriculture, or smaller parcels with $2,500+ in gross annual income from agriculture. Apply using DTE Form 109 and renew annually with DTE 109A. Removing land from CAUV triggers recoupment of three years of saved taxes under ORC §5713.34.

Iowa County Auditors: Property Search & Tax Records

Iowa statewide guide · 99 counties · assessors, auditors, treasurers and recorders

Find the Right Iowa Property Search in Any County

Iowa property records are spread across several county offices, so searching for a “county auditor property lookup” can send you to the wrong place. For most owner, address, parcel, value and building searches, start with the county or city Assessor.

This statewide guide explains how to find the correct property portal in any of Iowa’s 99 counties, how assessments become taxes, when payments and appeals are due, how to locate deeds and GIS maps, and what changed with Iowa Homestead property-tax relief in 2026.

Start with the quick answer Find your county See the tax calendar

IOWA 99-COUNTY PROPERTY ROUTER OFFICIAL PATH

OWNER + ADDRESS → ASSESSOR

TAX BILL + PAYMENT → TREASURER

DEED + RECORDING → RECORDER

ROUTE

ASSESSOR AUDITOR TREASURER RECORDER

PARCEL +
VALUE

LEVY +
TAXABLE VALUE

TAX +
PAYMENT

DEED +
GIS

Important terminology: “Iowa County” is also the name of one specific Iowa county headquartered in Marengo. This article covers all Iowa county auditors statewide. If you specifically need Iowa County, Iowa, use its Assessor and county property-search resources.

Quick answer: which office should you use?

For a normal Iowa property lookup, find the property’s county and open that county’s Assessor page. Use the Auditor for levy calculations, taxable-value administration and many real-estate transfer records; the Treasurer for property-tax bills and payments; and the Recorder for deeds, mortgages and other recorded land documents.

1 Identify the county Use the physical property location, not only the mailing city.

2 Open the Assessor Look for Property Search, Real Estate Search, GIS or Beacon.

3 Save the parcel number Use it across tax, map, deed and appeal tasks.

4 Route the next action Auditor, Treasurer, Recorder or Board of Review.

Statewide official shortcut: Iowa.gov maintains a county-services directory containing all 99 county websites plus links to find county auditors and county treasurers.

Open the official state directory, select the county, open its Assessor department and look for the property-search link. Do not assume every county uses the same software—some use Beacon, some use another GIS or appraisal system.

Open Iowa.gov county directory Open 99-county contact directory Search or pay property taxes

Jump to the task you need

Iowa property administration works as a chain. Choose the task rather than guessing which office owns it.

Statewide office decoder

Assessor vs Auditor vs Treasurer vs Recorder

Who handles each Iowa property task?
Question	Start with	What that office does	Common mistake
Who owns the property?	Assessor property search	Displays parcel, deed-holder, address and assessment information.	Treating an assessor owner display as final legal title proof.
What is the assessed value?	County or city Assessor	Values and classifies most locally assessed real property.	Calling the Treasurer about appraisal value.
How was taxable value produced?	Auditor / Assessor	Auditor applies statewide assessment limitations and relevant tax administration after receiving assessed values.	Assuming assessed and taxable value are identical.
Who calculates levy rates?	County Auditor	Uses budgets and taxable values to determine rates associated with taxing authorities and districts.	Assuming the Assessor sets the tax rate.
Where is my tax bill?	County Treasurer	Collects taxes, handles payment questions and distributes collected tax money.	Calling the Assessor about whether payment posted.
Where is the deed or mortgage?	County Recorder	Maintains recorded real-estate instruments.	Using only a GIS or assessor screen as ownership proof.
Where is the parcel on a map?	Assessor GIS / county GIS	Shows parcel context, roads, aerials and other geographic layers.	Treating a GIS line as a surveyed property boundary.
How do I challenge value?	Assessor / local Board of Review	Informal review and formal assessment-protest process.	Appealing because the tax bill is high without proving the assessment is wrong.

Simple rule: Assessor = value, Auditor = levy/tax administration, Treasurer = payment, Recorder = recorded documents.

All 99 Iowa counties

Find the county that holds the property record

Iowa.gov and the Iowa State Association of Counties maintain statewide county directories. Use the physical property location to select the county; a postal city or ZIP code can overlap county boundaries.

Micro steps to reach an official property search

Open the Iowa.gov Local Government directory Scroll to County Services.

Select the county name Iowa.gov links each county to its government website.

Open Assessor Look in Departments, Offices, Elected Officials or Property Tax.

Find the parcel-search link Common labels include Real Estate Search, Property Search, GIS, Parcel Search or Beacon.

Search the parcel Use owner, address or parcel information supported by that county.

Verify before switching offices Save the parcel number and property address, then use Treasurer or Recorder only if needed.

A–B

Adair · Adams · Allamakee · Appanoose · Audubon · Benton · Black Hawk · Boone · Bremer · Buchanan · Buena Vista · Butler

Calhoun · Carroll · Cass · Cedar · Cerro Gordo · Cherokee · Chickasaw · Clarke · Clay · Clayton · Clinton · Crawford

D–F

Dallas · Davis · Decatur · Delaware · Des Moines · Dickinson · Dubuque · Emmet · Fayette · Floyd · Franklin · Fremont

G–H

Greene · Grundy · Guthrie · Hamilton · Hancock · Hardin · Harrison · Henry · Howard · Humboldt

I–K

Ida · Iowa · Jackson · Jasper · Jefferson · Johnson · Jones · Keokuk · Kossuth

L–M

Lee · Linn · Louisa · Lucas · Lyon · Madison · Mahaska · Marion · Marshall · Mills · Mitchell · Monona · Monroe · Montgomery · Muscatine

O–P

O’Brien · Osceola · Page · Palo Alto · Plymouth · Pocahontas · Polk · Pottawattamie · Poweshiek

R–S

Ringgold · Sac · Scott · Shelby · Sioux · Story

T–V

Tama · Taylor · Union · Van Buren

Wapello · Warren · Washington · Wayne · Webster · Winnebago · Winneshiek · Woodbury · Worth · Wright

Open Iowa.gov 99-county directory Search county officials and contacts

Parcel-search workflow

Search an Iowa property by owner, address or parcel

Property-search fields differ by county, but the troubleshooting principles are largely the same.

Owner-name search

Begin with the surname.
Add the first name only when necessary.
Try trust, estate, LLC or business names.
Search the previous owner after a recent deed.
Verify the property address before using the record.

Address search

Start with house number and main street name.
Remove apartment or unit information.
Remove unnecessary directions or suffixes.
Use GIS for difficult rural locations.
Confirm the county before repeating the search.

Parcel-number search

Copy the identifier from a tax statement or prior record.
Enter it exactly as shown first.
Remove separators if the portal requires it.
Verify the resulting property location.
Keep the identifier for later tax and deed research.

No search result?

Recent purchase Search the former owner because assessor and recorder databases may update at different times.

New construction Search the landowner or parent parcel. Improvements are valued according to their status on the applicable January 1 assessment date.

Recent parcel split Search the former parcel or parent tract and contact the county Assessor or Auditor.

Rural property Use the county GIS map and nearby roads instead of relying only on postal-address wording.

City property Check whether the city has its own city assessor rather than being assessed by the county.

Wrong county Verify the physical county using Iowa.gov’s county directory or map resources.

Important Iowa exception

Some cities have their own Assessor

Iowa Department of Revenue guidance notes that every county has a county assessor, but several larger cities maintain separate city assessing jurisdictions.

City assessor jurisdictions identified by Iowa DOR

Ames
Cedar Rapids
Davenport
Dubuque City
Iowa City
Mason City
Sioux City

What this changes

If a property lies inside one of these assessing jurisdictions, the city Assessor may control its valuation and parcel-search records even though the county Treasurer still handles county property-tax collection.

Example: do not assume an Iowa City property must be searched only through Johnson County’s county assessor. Confirm the assessing jurisdiction first.

Property-record decoder

Understand the fields before using the record

Common Iowa property-record fields
Field	What it means	What to verify
Parcel number	Local identifier assigned to the property record.	Use it to cross-check tax, map and deed information.
Owner / deed holder	Ownership name displayed in assessment records.	Use the Recorder when legal ownership proof is required.
Assessed value	Value established by the assessor.	Compare the assessment year and property facts.
Taxable value	Value remaining after applicable assessment limitations and exemptions.	Do not assume it equals assessed value.
Classification	Residential, agricultural, commercial, industrial or another applicable classification.	Classification materially affects Iowa tax treatment.
Assessment year	Year associated with the January 1 valuation.	Do not compare it directly with a tax statement without accounting for Iowa’s delayed tax cycle.
Tax district	Combination of local taxing authorities applying to the parcel.	Different districts can have different consolidated levy rates.
Special assessment	Separate charge tied to an improvement or service.	It is not the same as the regular property-tax levy.

The 18-month Iowa tax cycle

How an assessment becomes a property-tax bill

Assessor establishes value and classification Most property is assessed as of January 1.

Assessment information is reported to the county Auditor The Auditor receives values by property classification and taxing jurisdiction.

Iowa applies assessment limitations and equalization rules Taxable value can differ significantly from assessed value.

Local governments adopt budgets Schools, cities, counties, townships and other authorities determine their budget needs.

County Auditor calculates levy rates Rates are based on budget requirements and taxable values for each taxing authority.

Credits and exemptions affect the parcel Homestead, military, disabled-veteran and other programs can change taxable value or the final bill.

County Treasurer receives authorization to collect Tax statements are prepared and collection begins.

Property owner pays in two installments The first installment is paid in the fall and the second the following spring.

Why the dates look “one year behind”: Iowa’s tax cycle takes about 18 months. A January 1, 2025 assessment generally drives taxes paid in September 2026 and March 2027.

Read Iowa DOR property-tax cycle

Current August 2026 timing

Property-tax and assessment dates to remember

August Tax statements

County Treasurers generally issue annual property-tax statements.

September First-half payment

Pay by September 30 to avoid delinquency.

March Second-half payment

Pay by March 31.

April 2–30 Assessment protest

Regular Board of Review filing period.

Statewide Iowa property dates
Date	What happens	Who handles it
January 1	Assessment date.	Assessor
April 1	Assessments are completed and notices are generally issued.	Assessor
April 2–25	Informal assessment-review period.	Assessor
April 2–30	Regular property-assessment protest period.	Local Board of Review
July 1	Common deadline for Homestead and several other property-tax applications.	Assessor
September 30	First-half property tax must normally be paid to avoid delinquency.	Treasurer
March 31	Second-half tax must normally be paid to avoid delinquency.	Treasurer

As of August 7, 2026: the regular April 2026 assessment-protest window and July 1 Homestead filing deadline have passed. Current owners should focus on the August tax statement and upcoming September payment deadline unless they received a separate special notice.

Statewide tax search and payment

Find an Iowa property-tax bill online

County Treasurers collect property taxes. Iowa.gov directs property owners to the official Iowa County Treasurers system for county tax payments.

Online property-tax micro steps

Open Iowa County Treasurers Use the statewide official association portal.

Choose Property Tax Select the property-tax search/payment function rather than vehicle registration.

Select the county Tax accounts are maintained county by county.

Search the account Depending on the county, search options may include owner name, street address, parcel number or receipt information.

Verify every parcel Owners with multiple parcels should confirm that all intended parcels are selected.

Review the amount and service fee Online payment processors can charge non-refundable service-delivery fees.

Save the receipt Keep proof of payment and verify later that the county account reflects it.

If taxes remain unpaid: Iowa.gov states that property unpaid after the second-half deadline can enter the county’s annual tax-sale process. Contact the county Treasurer immediately for the current amount, penalty, tax-sale status and redemption instructions.

Search or pay Iowa property taxes Read official Iowa payment guidance

Assessment dispute

Challenge the value—not simply the tax amount

An assessment protest should explain why the assessed value or classification is incorrect. The Assessor does not control the budgets and levy rates that ultimately produce the final tax bill.

Before filing a future protest

Verify living area and building size

Check land acreage

Check property classification

Review year built and condition

Check garages and improvements

Review recent arm’s-length sales

Collect photographs

Obtain appraisal or repair evidence when relevant

Normal appeal workflow

Review the assessment notice Confirm the assessment year and value being challenged.

Contact the Assessor during April 2–25 An informal review can resolve straightforward factual or valuation issues.

Prepare a Board of Review protest if necessary The regular filing period is April 2–30.

State why the assessment is incorrect Iowa permits grounds such as excessive value, inequity, exemption status, error or fraud.

Attach evidence Provide data supporting the value or correction requested.

Review further appeal rights Board decisions may be appealable to the Property Assessment Appeal Board or District Court.

2026 timing: the regular April protest period has passed. Do not submit an old protest form blindly; contact the local Assessor if you received a later special assessment or correction notice.

Major 2026 Iowa law change

Homestead Credit became a Homestead Exemption

Iowa enacted a significant property-tax change in May 2026. Beginning with assessment year 2026, the traditional Homestead Tax Credit is replaced by an exemption equal to 10% of the taxable value of the homestead.

Minimum exemption

$5,500 of taxable value for assessment year 2026.

Maximum exemption

$20,000 of taxable value for assessment year 2026.

When taxpayers see it

Assessment year 2026 affects taxes payable in September 2027 and March 2028.

Already receiving Homestead relief? Iowa DOR says taxpayers who received the Homestead benefit before July 1, 2026 generally do not need to submit a new claim if they remain eligible.

New Homestead claim basics

Own and occupy the qualifying homestead

Use it as the required Iowa residence

File with the city or county Assessor

Regular filing deadline: July 1

Notify the Assessor after ownership or qualifying use changes

Use the current 54-028 form or local online filing route

The July 1, 2026 deadline has passed. A new applicant should contact the local Assessor about the next effective assessment year rather than assuming a late filing will affect the current year.

Other property-tax relief worth checking

Common Iowa property-tax relief programs
Program	Where to start	Timing or important rule
Homestead Tax Exemption	City or county Assessor	Regular July 1 filing deadline.
Military Service Property Tax Exemption	Assessor; military documents may also involve Recorder	Regular July 1 deadline.
Disabled Veteran Homestead Tax Credit	Assessor	July 1 deadline; 2026 law changed acreage treatment for new applications filed on or after July 1, 2026.
Age 70+ Iowa Property Tax Credit	County Treasurer	Annual claim period generally January 1–June 1 and income requirements apply.

Read 2026 Homestead law guidance Browse Iowa property-tax exemptions

Recorded land records

Use the Recorder when you need a deed or mortgage

Assessment and GIS pages are designed for property administration and public research. When you need the actual recorded ownership instrument, mortgage, release, easement or real-estate lien, use the county Recorder.

Recorded-document workflow

Find the property in the Assessor system Save the owner/deed-holder name, parcel number and property address.

Open the county Recorder page Use the same county identified for the physical property.

Open its official record-search system Software and historical coverage vary by county.

Search both current and prior names Try grantor, grantee, trust, company and former-owner variations.

Narrow by instrument type Look for deed, mortgage, release, lien, easement or another recorded instrument.

Request a certified copy only when required Ask the receiving agency, lender, court or attorney whether certification is necessary.

Title-search limit: Finding a deed online does not prove that no later liens, easements, judgments or other title issues exist. A formal real-estate transaction may require professional title work.

Maps and boundary research

GIS is useful—but not a professional survey

Many Iowa county Assessor sites provide parcel GIS showing roads, ownership, sales, aerial photography, buildings and tax information. These maps are excellent for orientation but should not be used as the final location of a property boundary.

GIS is useful for

Finding rural parcels
Viewing adjacent properties
Comparing aerial imagery
Reviewing parcel numbers
Locating roads and subdivisions
Initial sale and assessment research

Get stronger evidence for

Fence placement
Building setbacks
Driveway or easement location
Legal acreage dispute
Boundary encroachment
Purchase or title decisions

Boundary rule: use the recorded deed and plat, locate existing monuments and obtain a professional survey when the exact ground boundary matters.

Iowa County name confusion

If you meant Iowa County, Iowa specifically

Iowa County is one of the state’s 99 counties and is headquartered in Marengo. Its Assessor—not a statewide “Iowa County Auditor search”—handles the primary property-assessment search.

Iowa County Assessor

319-642-3923

Location

901 Court Avenue
Marengo, IA 52301

Office hours

Monday–Friday
8:00 a.m.–4:30 p.m.

On the official Iowa County Assessor site, open Property Assessments and choose the Real Estate and Tax Search or GIS/Beacon resource.

Open Iowa County property resources

Ten practical answers

Iowa county property records FAQs

Do Iowa county auditors provide the main property search?

Usually no. In Iowa, the county or city assessor normally maintains the main parcel, ownership, assessment and property-characteristic search. The county auditor handles tax levies, taxable-value administration, real-estate transfer records and other county functions.

Where can I search property records in an Iowa county?

Start with the official county website and open the Assessor department. Look for Property Search, Real Estate Search, GIS, Beacon or Parcel Search. The portal name varies by county.

Who determines property value in Iowa?

The local county or city assessor determines the classification and assessed value of most real property. Iowa generally reassesses real property in odd-numbered years, with January 1 as the assessment date.

Who calculates Iowa property tax rates?

Local taxing authorities adopt budgets and the county auditor calculates levy rates using taxable values and those budget requirements. The Treasurer later collects the resulting property taxes.

When are Iowa property taxes due?

Property tax statements are generally issued in August. The first half must normally be paid by September 30 to avoid delinquency, and the second half must normally be paid by March 31 of the following year.

How do I pay Iowa property taxes online?

Use the official Iowa County Treasurers website, select Property Tax or Find My County, choose the appropriate county and search the tax account using the information requested by that county.

When can I appeal an Iowa property assessment?

The normal informal assessment-review period is April 2 through April 25 and the regular local Board of Review protest period is April 2 through April 30. Other deadlines can apply to equalization or special assessment notices.

What changed with Iowa Homestead property tax relief in 2026?

Iowa replaced the Homestead Tax Credit with a Homestead Tax Exemption beginning with assessment year 2026. The exemption is 10% of taxable homestead value, subject to a minimum exemption of $5,500 and maximum of $20,000 for assessment year 2026.

Are Iowa county GIS parcel lines legal property boundaries?

No. County GIS parcel lines are useful research tools but generally are not survey-quality boundaries. Recorded deeds, plats and professional surveys should be used when exact boundary locations matter.

Is Iowa County the same thing as Iowa’s county auditors?

No. Iowa has 99 counties, each with county officials. Iowa County is also the name of one specific county headquartered in Marengo. A search for Iowa County property records may therefore refer specifically to Iowa County rather than the statewide system.

Information checked August 7, 2026: Iowa’s county directory, office responsibilities, assessment cycle, tax-payment calendar, appeal periods, Assessor responsibilities, Treasurer payment routing and the 2026 Homestead law change were checked against Iowa.gov, the Iowa Department of Revenue and official Iowa county resources.

Khushboo Bobade

Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.

Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

County tier

Your effective rate (%)

Market (appraised) value ($)

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Exemption type

Home market value ($)

County effective rate (%)

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Current annual property tax ($)

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Sale / consideration price ($)

County fee rate

Number of parcels

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Market value of farmland ($)

CAUV value (from auditor) ($)

County effective rate (%)

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Convert from

Value

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Parcel / APN / PIN

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Taxable value (from tax bill) ($)

Likely market value ($)

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Current annual tax ($)

Likely value reduction

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Filing deadline (default March 31)

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.