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Assessor
Contact Information
Danika Welsch
Clay County Assessor
Clay County Assessor
300 West 4th Street
Spencer, Iowa 51301
Phone
Fax
712-262-5257
Hours
Monday - Friday
8:00am - 4:30pm
Staff
Deputy Assessor
Real Estate Appraiser
Teri Van Ness
Clerk
65+ Homestead Exemption
On May 4, 2023, Governor Reynolds signed House File 718, establishing a homestead tax exemption for claimants 65 years of age or older.
In addition to the homestead tax credit, eligible claimants who own the home they live in and are 65 years of age or older on or before January 1 of the assessment year are now eligible for a homestead tax exemption.
For the assessment year beginning on January 1, 2023, the exemption is for $3,250 of taxable value.
For assessment years beginning on or after January 1, 2024, the exemption is for $6,500 of taxable value.
An exemption is a reduction in the taxable value of the property rather than a direct reduction in the amount of property tax you pay.
Please stop into the Assessor's Office, Clay County Administration Building, 300 W 4th St, Spencer to apply for this new exemption if you were 65 on or before January 1, 2023 and live in the home.
For questions, you may call the office at 712-262-1986.
The exemption will be applied to the property tax for the 2024/25 taxes.
The filing deadline is July 1st, 2023.
Any applications received after that date will be valid for the 2024 assessment year.
The exemption is a one-time application with the exemption being in effect as long as the property owner is eligible.
Duties of the County Assessor
The Clay County Assessor’s Office is primarily charged with assessing all real property within Clay County. Our Mission is to provide fair and equitable assessments to all property owners in Clay County.
Board of Review
The Board of Review is appointed by the Conference Board and must consist of either three or five members. The length of term is six years and they are served in staggered terms.
The occupations of the members must be considered before appointment. In the case of a county board, one member must be a farmer.
Also, the membership should include someone involved in the sale of real estate and someone who is connected with either architecture or construction. However, no more than two persons involved in the same occupation can be appointed to the board.
Conference Board
The Conference Board serves as the governing board for the office of the Assessor.
The Conference Board consists of the members of the Board of Supervisors, the Mayors of all incorporated cities, and a member from each school district within the jurisdiction. The Chairperson of the County Board of Supervisors is the chairperson.
The Conference Board appoints:
- Assessor to a 6 year term
- Board of Review - 5 members with staggered 6 year terms
- Examining Board - 3 members representing each Conference Board unit and serve 6 year terms
The Conference Board approves the Assessor's budget and after a public hearing acts on the adoption of same. The Assessor is limited, by statute, depending upon the value of his or her jurisdiction, to a levy limitation for his or her budget.
Iowa Property Tax Cycle
January 1: Assessment Date
April 1: Assessors complete assessments and notify taxpayers.
April 2 - April 25: Property owners may request informal hearing; Assessor may make recommendation to board of review.
April 2 - April 30: Taxpayers may appeal to local boards of review.
May 1 - May 31: Local boards of review consider appeals. This time may be extended to July 15 by the Iowa Department of Revenue Director.
June 15: Local Boards of review submit reports to the Director
July 1: Assessors submit abstracts of the assessments ot the Director
August 15: The Director issues tentative equalization orders to county auditors.
September: The Director holds equalization hearings, which are held for public input.
October 1: The Director issues tentative equalization orders to county auditors.
October 2 - October 12: Assessing jurisdictions may apply for alternative methods of implementing equalization orders.
October 2 - October 15: The county auditor publishes notices of final equalization order.
October 15 - November 15: Local boards of review meet to hear equalization protests.
October 16 - October 25: Taxpayers may protest the final equalization order to the local boards of review.
November 1: The Director certifies assessment limitation percentages to county auditors.
November 15: Local boards of review submit a report about the equalization protests to the Department.
December 1 - February 28: The taxing authorities adopt the budgets based on the valuations.
March 1: The county board of supervisors levies the taxes.
July 1: The county treasurer receives authorization to collect taxes.
September 30: First half of taxes are due.
March 31: Second half of taxes are due.
Property Owner's Legal Responsibility
It is your legal responsibility to report to the Assessor changes or improvements to your real estate.
441.24 (1) Code of Iowa provides:
If a person refuses to furnish the verified statements required in connection with the assessment of property by the assessor, or to list the corporation's
or person's property, the director of revenue and finance or assessor, as the case may be, shall proceed to list and assess the property according to the best information obtainable and shall add to the taxable valuation one hundred percent thereof, which valuation and penalty shall be separately shown, and shall constitute the assessment; and if the valuation of the property is changed by a board of review or on appeal from a board of review, a like penalty shall be added to the valuation thus fixed.
There are many things you should report to your local assessor like: new buildings/dwellings, buildings removed, torn down or damaged by fire or flood, remodeling (interior and exterior), additions to house or buildings, new furnace/central air, mobile homes, fireplaces, basement or attic finish, decks, patios, and garages. Please call the assessor's office to report any changes to your property. Your cooperation will be greatly appreciated.
Upcoming Important Dates
July 1st
Deadline for Tax Credit and Exemption Applications
Homestead Credit, Disabled Veteran Homestead Credit, Military Exemption, and Business Property Credit
November 1st
Deadline for Tax Credit and Exemption Applications
Family Farm Tax Credit Sign-Up
February 1st
Deadline for Tax Credit and Exemption Applications
Exempt Property (Religious, Charitable), Forest Preserve/Fruit Tree Exemption, Native Prairie/Wetlands Exemption, and Urban Revitalization Sign-Up
April 1st
2019 Assessment Notice to be delivered to taxpayer if assessed value has been changed
April 2nd-25th
Taxpayer may inquire about their assessment, and may also request an informal review of the assessment by the assessor under one or more of the grounds for protest
April 2nd-30th
Protest of assessment period for filing with Board of Review
May 1st-Adjournment
Board of Review meets each year
Tax Credits and Exemptions
Iowa law Provides for a number of Credits and Exemptions.
Homestead Tax Credit
Description: Originally adopted to encourage home ownership through property tax relief. The current credit is equal to the actual tax levy on the first $4,850 of actual value.
Eligibility: Must own and occupy the property as a homestead on July 1 of each year, declare residency in Iowa for income tax purposes and occupy the property for at least six months each year. Persons in the military or nursing homes who do not occupy the home are also eligible.
Filing Requirements: Claim must be filed on or before July 1. Claim is allowed for successive years without further filing as long as eligible.
You may apply online. Find your property on the property search website and the application will be near the bottom of the page.
Military Tax Exemption
Description: Reduces the taxable value of property for military veterans.
Eligibility: The amount of exemption varies. Must own the property on July 1 of each claim year.
Filing Requirements: A qualified veteran must file a claim with the local assessor by July 1. Subsequent claims need not be filed on the same property. The Veteran’s DD214 papers must be recorded with the Recorder’s Office.
You may apply online. Find your property on the property search website and the application will be near the bottom of the page.
Family Farm Land Credit
Description: Credit established to partially offset the school tax burden borne by agricultural real estate. Current law allows a credit for any general school fund tax of $5.40 per $1,000 of assessed value.
Eligibility: All land used for agricultural or horticultural purposes in tracts of 10 acres or more and land less than 10 acres if contiguous to qualifying land of more than 10 acres. The owner or designated person must be actively engaged in farming the land.
Filing Requirements: Claims must be filed with the assessor by November 1. Subsequent claims are not required if ownership and designated person actively engages in farming remain the same.
For an exhaustive list of credits and exemptions see the Iowa Department of Revenue Website.
Assessed Value
Coming Soon
Misconceptions about the Assessor's Work
The Assessor does not:
- Collect taxes.
- Calculate taxes.
- Determine tax rate.
- Set policy for the Board of Review.
We are concerned with value. Taxing jurisdiction such as schools, cities, and townships adopt budgets after public hearings which determines the tax levy.
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