Iowa Tax Deed & Tax Lien Sales 2026

How tax sales work in Iowa

Each Iowa county treasurer holds one tax sale a year on the third Monday in June. The sale covers parcels with delinquent taxes from the prior year, and the buyer pays the full delinquency plus costs; there is no premium. Competition is expressed differently than in most states: when more than one bidder wants a parcel, each declares the smallest undivided percentage of the property they are willing to accept if the lien is never redeemed, and the lowest percentage wins. Ties are common and are settled by random selection. The buyer receives a certificate of purchase. Parcels left unsold go to a public bidder sale, and the county may also assign certificates to itself for abandoned property under a separate procedure.

Redemption and interest

The owner may redeem by paying the certificate amount plus 2 percent per month, which is 24 percent per year, counting any part of a month as a full month, along with subsequent taxes the holder has paid at the same rate. After one year and nine months from the sale the certificate holder may serve a 90-day notice of expiration of the right of redemption on the owner, occupants and lienholders. If the 90 days pass without redemption, the treasurer issues a tax deed. The deed conveys the percentage interest bid at the sale, so a holder who bid 50 percent takes an undivided half interest with the former owner.

When and where sales happen

The June date is fixed statewide, and the sale continues on adjourned dates through the year for leftover parcels. Most counties run the sale through a shared online platform; some still gather bidders at the courthouse. Registration usually closes a week or more in advance and requires a fee and a W-9.

What to check before you bid

Decide in advance the minimum percentage you will bid, and model what a partial interest is actually worth to you. Review the assessor record and the recorder for mortgages, which are cut off by the deed but whose holders can redeem. Check for municipal special assessments and nuisance abatement charges. Verify the notice rules for the 90-day period, and confirm the county’s policy on subsequent tax payments.

How AuctionScouts helps here

AuctionScouts loads the June sale lists from Iowa treasurers, scores each parcel from 0 to 100, and flags recorded liens likely to be redeemed against you. The calendar tracks the statewide June date, adjourned sales and each county’s registration deadline.