Pursue collection of tax liens by ordinary lawsuit or by proceeding to the taking of the tax sale deed
Prepare for publishing a newspaper notice of tax sale
Send notice of delinquent taxes to taxpayers with outstanding taxes as of February 1
Send notice of annual tax sale no later than May 1
Processes tax suspension
Prepares mobile home tax clearance
Administers the Iowa Property Tax Credit Claims for senior citizens or disabled persons, based on age/income
Apportions to various districts
Investments or revenues
Prepares monthly and yearly reports
Keeps accurate record of all monies received and disbursed
Submits accurate financial records for annual audit
Collection of Property Taxes
It is the Treasurer's duty to collect all taxes, certified by the County Auditor, which includes real estate, mobile homes, special assessments, buildings on leased land, equipment assessed as real estate, utilities and grain handlers.
The County Auditor delivers tax lists of the various districts to the Treasurer at the beginning of each fiscal year. Taxes are segregated in taxing districts, and the amounts collected are apportioned to the various funds; State, Area Schools, Ag Extension, Assessor/Appraiser, County, School, Corporate Entities and Townships.
Property Tax Information
Tax statements are mailed once annually in August
Tax statements are not mailed for the March payment
The annual statement has two payment coupons. Please enclose the coupon with your payment
The Clay County Treasurer does not have a copy of your tax statement in the office.
You must include your coupons with your payment to insure proper and complete payment
Iowa law requires a tax statement be send to the owner of the property even though a lending institution pays your taxes
Taxes may be paid in one lump sum on or before September 30th or may be paid in two (2) installments, by September 30th and March 31st each year
To avoid penalty for late payment, the 1st half taxes must be paid before October 1st; the 2nd half before April 1st, including those instances when the last day of September or March falls on a Saturday or Sunday.
Delinquent interest accrues at the rate of 1.5% per month, rounded to the nearest dollar with a minimum of a dollar
Postmark dates are used to determine delinquency
Paid receipts will be returned to you, only when a stamped envelope is enclosed
Special assessments and drainage tax must be paid by September 30th to avoid penalty
Delinquent tax notices are mailed February 1st and May 1st of each year
Delinquent taxes are published in the local newspaper in June of each year
Any taxes not paid the 3rd Monday in June will be sold at the annual tax sale
Elderly/Disable Credit, Rent Reimbursement, and Mobile Home credit forms are available after January 1st of each year, and must be returned to the Treasurer's Office before June 1st
Notice of Delinquent Taxes
The law requires that a notice be sent to property owners on February 1. The notification explains that under Iowa law, it is important for property owners to pay taxes and special assessments when they are due in order to avoid the tax sale.
Iowa law also requires that a notice of the annual tax sale shall be mailed not later than May 1 to the person in whose name the parcel subject to sale is taxed. In compliance with this law, a Delinquent Tax Statement and Tax Sale Notice is mailed in April to provide proper notice of the pending tax sale. Delinquent taxes as of May 1 are assessed a publication fee, and must be advertised for sale at the annual tax sale in June.
Annual Tax Sale
The Annual Tax Sale is held the third Monday in June at 8:30 a.m. with an adjourned sale scheduled for the third Monday of each subsequent month. Any delinquency must be offered for sale at the Regular or Public Bidder Tax Sale.
Delinquent tax and/or special assessments advertised twice and remaining unsold for want of bidders, must be offered for sale at the annual Public Bidder Sale. Clay County is required by Iowa law to purchase the delinquencies if there is no private sector bidder.
Further, once a Certificate of Purchase at Tax Sale has been issued to the County, the Treasurer has the authority to bring an ordinary suit at law for the collection of taxes. Payments for redemption from tax sale must be paid by guaranteed funds. The rate of interest required by Iowa law to be paid in a redemption is 2% per month.
Q: Where are you located? A: The Tax department is located on the first floor of the Clay County Administration Building in Spencer Iowa
Q: What hours are you open? A: The Tax Department is open Monday - Friday, 8:00 a.m. to 4:30 p.m.
Q: What is your phone/fax number/e-mail address? A:The phone number for the Tax Department is (712) 262-2179 the fax number is (712) 262-5793; Please e-mail messages and questions to Treasure Leann Black
Q: How do I add or change a mailing address for my tax statement? A: You may notify the Treasurer's Office by mail, telephone or e-mail of your change of address
Q: Where can I get the latest information about my property taxes? A: Call the Treasurer's Office tax department at (712) 262-2179 for information concerning current year and prior year taxes
Q: When will I receive my real estate tax statement? A: Real estate, special assessment and drainage tax statements are mailed annually in August.
Q: Will I receive a reminder of my second half real estate tax? A: No.
Tax statements will only be sent out once in August.
The statement has two payment coupons to be used for the 1st half and the 2nd half.
Delinquent notices will be sent out in February and May.
This notice is only sent to people who owe delinquent real estate taxes.
Q: Is it important that I include my tax coupon with my tax payment? A: Yes, it is very important to include the tax coupons with your tax payment.
The Treasurer's Office does not retain a paper copy of your tax statement.
The coupon assures you that the correct amount is posted to the correct parcel.
Keep the bottom half of the tax statement for your records.
We will stamp your copy paid in our office.
Mailed statements will be returned to you marked paid only when a stamped envelope is enclosed.
Q: Why are special assessment statements mailed to me? A: The special assessment statement will inform you of the type of special assessment for which you are being billed.
Examples of special assessments are paving, sidewalk repairs, and delinquent water bills.
Special assessments are due once a year with the first half property tax installment.
If you have additional questions please contact our office.
Q: Will I receive a drainage tax statement every year? A: Drainage taxes are based on the indebtedness of the drainage district.
Drainage taxes may not have to be collected each year because of the change of indebtedness.
You will be mailed a drainage tax statement if there is a drainage tax due.
Drainage taxes are due once a year with the first half property tax installment.
Q: When do I have to pay penalty on my taxes and how much is it? A: Penalty attaches to the 1st half taxes on October 1st and to the 2nd half taxes on April 1st at 1½% per month.
Payments must be received in the Treasurer's Office or postmarked before October 1st and April 1st, including those instances when the last day of September or March falls on a Saturday or Sunday.
In this instance, payment will be received in the office or postmarked the following Monday, without penalty.
Q: How late can I pay my taxes and not get my name published in the paper? A: If taxes are received in the Treasurer's Office by person or mail by our cut off date, they will not be published on the Delinquent Tax List.
Q: I have an escrow company paying my taxes, do I notify you of this or does the escrow company notify you? A: The escrow company must request your tax statement each year from the Treasurer's Office.
The request must be in writing with the property owners names and legal description included.
The request must be submitted by June 1st.
The Treasurer's Office will mail tax statements to the escrow company and to the property owner.
Q: Is there any type of credit or help available for elderly, disabled, or low-income property owners? A: Yes. To find out if you qualify for the Iowa Property Tax Credit and to obtain an application, please call our office.
Q: Where do I apply for a homestead credit and a military credit? A: You apply for these credits at the Clay County Assessor's Office.
This office is located on the first floor of the Clay County Administration Building in Spencer, Iowa.