Key Takeaways
- The county sells a certificate, not your house: Iowa treasurers offer delinquent taxes at public sale each June (Iowa Code § 446.7). You keep title and possession.
- Redemption costs 2% per month: You pay the treasurer the sale amount, the certificate fee, and 2% monthly interest, counted from the month of sale (Iowa Code § 447.1).
- Pay by the last day of the month: A redemption made on the first adds a full extra month of interest.
- The 90-day notice cannot start early: A holder may serve it only after one year and nine months from a regular sale (Iowa Code § 447.9), then ninety more days run.
- A sale clears everything before the deed: The redemption amount is paid to the treasurer at closing, out of the proceeds.
- After the treasurer's deed, the house is gone: Title passes under Iowa Code § 448.1, and challenges are limited to the narrow grounds in § 448.6.
An Iowa property tax sale does not sell your house. It sells the delinquent tax debt as a certificate, and you keep ownership, possession, and a statutory right to redeem. That distinction matters most if a certificate has been issued against a house you own in Des Moines, Cedar Rapids, Davenport, or elsewhere in the state.
Each step below is cited to its Iowa Code section, with 2026 county calendars from the treasurers' own published rules.
How does an Iowa property tax sale work?
Each Iowa county treasurer offers every delinquent parcel at public sale on the third Monday in June, for the full amount of taxes, interest, fees, and costs due (Iowa Code § 446.7). For good cause, the statute allows a different June date.
Taxes become delinquent on a fixed schedule: the first installment from October 1, the second from April 1, at 1.5% interest per month (Iowa Code §§ 445.37 and 445.39). A parcel reaches the June sale only after months of that.
Before the sale, the treasurer mails notice to the taxed owner by May 1. The delinquent list also runs once in a county newspaper, one to three weeks before the sale (Iowa Code § 446.9). Paying in full before the county's cutoff keeps a parcel off that list.
What the purchaser is actually buying
Purchasers at an Iowa tax sale do not outbid one another with money. They pay the same total amount due, then offer to accept a smaller percentage of the parcel. Whoever accepts the smallest percentage becomes the purchaser, and that percentage becomes an ownership interest only if a treasurer's deed is later issued (Iowa Code § 446.16). The percentage never falls below one percent, and ties break at random.
Linn County's 2026 rules show how that works. Parcels opened at a 100% undivided interest and moved down in whole points to 1%, plus a $20 certificate fee (Linn County Treasurer, 2026 Tax Sale Rules).
A certificate of purchase conveys no title. The holder's only path to ownership is the notice and deed process described below.
The Iowa tax sale timeline, stage by stage
The Iowa tax sale runs on a fixed statutory sequence. The table maps each stage, its code section, and what an owner can still do.
| Stage | What happens | Statute | What you can still do |
|---|---|---|---|
| 1. Delinquency | An installment goes unpaid after September 30 or March 31 and draws 1.5% per month | §§ 445.37, 445.39 | Pay the installment, ask the treasurer about options, or sell with full flexibility |
| 2. Notice and publication | Notice mailed by May 1; the delinquent list runs one to three weeks before the sale | § 446.9 | Pay in full before the county's published cutoff to stay out of the sale |
| 3. The June sale | Third Monday in June; a certificate issues to the purchaser taking the smallest percentage | §§ 446.7, 446.16 | You keep title and possession. Redemption opens the month of the sale |
| 4. Redemption period | Sale amount plus certificate fee plus 2% per month, and subsequent-year taxes at the same rate | §§ 447.1, 446.32 | Redeem at the treasurer's office, or sell and redeem from proceeds at closing |
| 5. Notice becomes available | 1 year 9 months after a regular sale, 9 months after a § 446.18 sale, 3 months after a § 446.19A or 446.19B sale | § 447.9 | Redemption stays fully open. Nothing expires on this date by itself |
| 6. 90-day notice served | Served by regular and certified mail, then an affidavit of service is filed with the treasurer | §§ 447.9, 447.12 | Redeem before the close of business on the ninetieth day from completed service |
| 7. Treasurer's deed | Immediately after the ninety days, a deed is made on return of the certificate and fees | § 448.1 | Redemption has ended. Challenges are limited to the grounds in § 448.6 |
How much does Iowa tax sale redemption cost?
Iowa tax sale redemption costs the parcel's sale amount, the certificate fee, and interest of 2% per month (Iowa Code § 447.1). Each fraction of a month counts as an entire month from the month of sale, and interest is at least one dollar, rounded to the nearest whole dollar.
A certificate holder may also pay the next year's taxes on the same parcel, starting one month and fourteen days after an installment goes delinquent (Iowa Code § 446.32). Those payments carry the same 2% monthly interest from the month of payment, so a redemption figure grows in two directions at once.
Why the calendar matters
Each fraction of a month counts as a whole month, so paying on the first costs a full extra month versus paying on the last day of the prior month. Payment must reach the treasurer, or be entered through the authorized internet site, by the last day of the month. A weekend or holiday deadline rolls to the next business day.
An example: on a $2,000 parcel including the certificate fee, two percent is $40 a month. Six months would add roughly $240, twenty-one months roughly $840, before any subsequent-year taxes. These figures are illustrative only; your treasurer calculates the actual amount.
Notice costs are real money. Certified mail, publication under § 447.10, and a title search of up to $300 can be added once the holder files them (Linn County Treasurer, 2026 Tax Sale Rules). Redeeming before the notice goes out avoids that layer.
Polk, Linn, and Scott County: the 2026 sale calendars
Iowa's three largest urban counties all held their 2026 sale on June 15, the third Monday in June. The format, registration window, and owner's cutoff to pay differed in each, per each treasurer's own published 2026 material.
| County (city) | 2026 sale | Purchaser registration | Owner's cutoff to pay | Delinquent list published |
|---|---|---|---|---|
| Polk (Des Moines) | June 15, 2026, online | Online, with a fee; closed 5:00 p.m. June 5, 2026 | June 11, 2026, 4:30 p.m. | Altoona Herald, June 4, 2026 |
| Linn (Cedar Rapids) | June 15, 2026, online, 9:00 to 11:00 a.m. | Online, May 18 to June 11, 2026; $37 fee; $20 per certificate | June 12, 2026 (online through June 11) | Mount Vernon-Lisbon Sun, week of May 25, 2026 |
| Scott (Davenport) | June 15, 2026, 8:30 a.m., in person at 600 W. 4th Street | iowatreasurers.org, May 8 to June 7, 2026; $35 per number; $20 per certificate | Before the June 15 sale; call the treasurer for the payoff | List available May 20; published May 27, 2026, in the Quad-City Times |
Polk County and Des Moines
Polk County ran its 2026 sale online on June 15, giving owners until 4:30 p.m. June 11 to pay before their parcels went to sale (Polk County Treasurer, May 2026). Zillow put the typical Des Moines house at about $212,006, down 0.1% year over year (Zillow ZHVI, July 31, 2026). Owners weighing back taxes against equity can start with Des Moines cash home buyer options.
Linn County and Cedar Rapids
Linn County sold online June 15 from 9 to 11 a.m. Registration was open May 18 through June 11 for a $37 fee (Linn County Treasurer, 2026 Tax Sale Rules). Owners had to pay by May 15 to avoid publication, or June 12 to stay out of the sale (Linn County Treasurer, April 2026). Zillow put the typical Cedar Rapids house at about $214,766, up 2.5% year over year (Zillow ZHVI, July 31, 2026). Older near-downtown houses often carry a certificate and deferred repairs together, worth pricing out at Cedar Rapids as-is sale options.
Scott County and Davenport
Scott County still sells in person. The 2026 sale opened at 8:30 a.m. June 15 at 600 W. 4th Street, Davenport, with registration processed online from May 8 through June 7 at $35 per number (Scott County Treasurer, 2026 Annual Tax Sale Rules, revised February 2026). Zillow put the typical Davenport house at about $196,244, up 3.3% year over year (Zillow ZHVI, July 31, 2026). When a redemption figure keeps climbing, Davenport cash sale options are one route out.
The 90-day notice and the treasurer's deed
The certificate holder cannot begin to end your redemption right until one year and nine months have passed from a regular tax sale (Iowa Code § 447.9). Two shorter windows exist: a § 446.18 public bidder sale opens the notice at nine months, and a § 446.19A or § 446.19B sale opens it at three months.
The notice states the sale date, the parcel description, the purchaser's name, and that redemption expires and a deed follows unless you redeem within ninety days of service. It goes by regular and certified mail to the person in possession, the taxed owner, and anyone else with a recorded interest.
Service is complete only after the holder files an affidavit showing how, when, and where it was made (Iowa Code § 447.12). Redemption does not expire until ninety days after that. A redemption counts only if the treasurer receives it, or it is entered online, before close of business on the ninetieth day. A postmark does not count.
Immediately after those ninety days, the treasurer issues a deed for each unredeemed parcel, on return of the certificate and payment of the deed and recording fees (Iowa Code § 448.1). At that point the house is no longer yours. A deed made under §§ 448.2 and 448.3 is presumed valid and can be challenged only by an equitable action in the district court where the parcel sits (Iowa Code § 448.6).
Those challenges are narrow by design. Under § 448.6(4), the challenger must prove the parcel owed no taxes for the years named, the taxes were paid before the sale, or the parcel had already been redeemed. The fourth ground is that the county omitted to list, assess, levy, notice, or sell the parcel. Each ground is a defect in the county's process, not a hardship argument.
A tax sale certificate is not a mortgage foreclosure
A tax sale certificate and a mortgage foreclosure are separate proceedings on separate clocks, and a house can sit inside both at once. The tax sale runs through the county treasurer under chapters 446, 447, and 448. A foreclosure runs through district court under chapter 654, with its own redemption period under chapter 628.
The practical difference during redemption is possession. A tax sale certificate does not remove you from the house, accelerate a loan, or set a sheriff's sale date. It only creates a growing payoff figure and an eventual notice. If a lender is also moving, our guide to stopping foreclosure in Iowa covers that second set of deadlines.
Selling an Iowa house with a tax sale certificate against it
You can sell an Iowa house while a tax sale certificate is outstanding, because you hold title until a treasurer's deed issues. The redemption amount is paid to the treasurer at closing, out of the sale proceeds, the same way an unpaid mortgage balance is paid. The closing agent orders the payoff, wires it, and the certificate is redeemed.
Two facts shape the timing. The payoff grows every month, so a closing in month nine costs less than in month fifteen. And once the ninety-day notice period runs out, the sale option is gone: the deed issues, and the equity goes with it.
What a listed sale and a cash sale each require
A listed sale can work when the house shows well and the redemption window is long. It usually means repairs, showings, and a financed buyer whose lender needs an appraisal and a clean title commitment, all of which take time. Iowa's seller-paid transfer tax, $0.80 per $500 of consideration, applies either way (Iowa Code ch. 428A).
A cash sale trades price flexibility for schedule control. There is no lender, appraisal, or repair negotiation, so the closing date is set by title work instead of underwriting. To see what that looks like for your parcel, you can get a cash offer and compare it against a listed sale's net after commissions and repairs.
If the numbers favor listing, Propcash will say so and point you toward a local agent who fits the situation. We may receive compensation from agents we refer.
What Propcash does with a tax sale parcel
Propcash is a direct cash homebuyer founded in 2026 and based in Nashville, making offers as a principal rather than listing houses. Offers weigh local market data, the house's condition, and the recorded payoffs against it, including a redemption figure, with the reasoning shown to you. Propcash is free for sellers, buys as-is, and cash closings can happen in as few as 7 days when title is clear. Statewide context sits on the Iowa cash home buyer hub.
The new Iowa homestead exemption for 2026
Iowa enacted a new homestead exemption in 2026 that reduces the taxable value a bill is calculated on. Senate File 2472, signed May 18, 2026, adds a subsection to Iowa Code § 425.1A (Senate File 2472, enrolled). Starting with assessment year 2026, an eligible homestead is exempt from 10% of taxable value, no less than $5,500 and no more than $20,000, indexed from 2027 forward. It lowers a future bill and does nothing to a redemption figure already running.
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Let's chatFrequently Asked Questions
How long do I have to redeem after an Iowa property tax sale?
Redemption stays open until the certificate holder starts the clock, which cannot happen until one year and nine months after a regular sale (Iowa Code § 447.9). Two shorter windows exist: nine months under section 446.18, or three months under section 446.19A or 446.19B. Once the holder serves notice and files the affidavit, you get ninety more days to redeem (Iowa Code § 447.12).
How much does Iowa tax sale redemption cost?
You pay the county treasurer the parcel's sale amount, the certificate fee, and 2% monthly interest, with each fraction of a month counted as a whole month (Iowa Code § 447.1). Subsequent-year taxes the holder paid carry the same 2% monthly interest from the month of payment. Notice costs, certified mail, publication, and a record search of up to $300 can also be added once the holder files them with the treasurer.
Does an Iowa tax sale certificate mean I have lost my house?
No. A certificate of purchase does not convey title. You keep ownership and possession during the redemption period, and the purchaser holds only a claim that is paid off when the parcel is redeemed. Title changes only if redemption expires and the treasurer issues a deed under Iowa Code § 448.1.
Can I sell my Iowa house after a tax sale certificate has been issued?
Yes. You hold title during redemption, so you can sell the house and have the closing agent pay the full redemption amount to the treasurer from the sale proceeds. The treasurer applies it, the certificate is redeemed, and the lien clears at closing. Closing before the ninety-day notice period ends is what keeps this option open.
When is the Iowa tax sale held each year?
Iowa Code § 446.7 directs each county treasurer to offer delinquent parcels at public sale on the third Monday in June, though the statute allows a different June date for good cause. In 2026 that date was June 15 in Polk, Linn, and Scott counties, with Polk and Linn selling online and Scott in person in Davenport.
What happens after a treasurer's deed is issued in Iowa?
Ownership passes to the tax sale purchaser, and redemption is over. A deed made under Iowa Code sections 448.2 and 448.3 is presumed valid and can be challenged only by an equitable action in the district court where the parcel sits (Iowa Code § 448.6). The challenger must prove one of the narrow grounds in the statute, such as taxes paid before the sale or a redemption that already happened.
Data Sources: Iowa Code chapters 445, 446, 447, 448, and 428A (legis.iowa.gov), Senate File 2472 (91st General Assembly, enrolled), and the Polk, Linn, and Scott County Treasurers' 2026 tax sale materials. Also cited: Linn County's April 2026 delinquency notice and the Zillow Home Value Index, July 31, 2026. Propcash is a direct cash homebuyer, not a law firm. Iowa owners facing a tax sale should consult an Iowa-licensed attorney and confirm figures with their county treasurer.