What Are the Assessor's Duties?

The assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility is to cause to be assessed all real property within his jurisdiction except that which is otherwise provided by law.  This would include residential, commercial, industrial and agricultural classes of property.  Real property is revalued every two years.  The effective date of the assessment is January first of the current year.  The assessor determines a full or partial value of new construction or improvements depending upon the state of completion of January first.

Exemptions and Credits

Iowa law provides for a number of exemptions and credits, including Homestead Credit and Military Exemption.  It is the property owner's responsibility to apply for these as provided by law.  If the property you were occupying as a homestead is sold, or if you cease to use the property as a homestead you are required to report this to the assessor in whose jurisdiction the property is located.

Property Assessment and Tax Flow Chart