Warren County Assessor

Assessed value appeal dates extended

Iowa Assessors recently mailed assessment rolls to any property owner who had changes to their 2020 assessed valuations. Due to the COVID-19 outbreak, an official state order gives property owners who disagree with property values additional time to petition their local board of review. The deadline to file an assessment appeal has been extended until June 5th. The regular appeal deadline is April 30th.

Current assessed values are effective January 1, 2020. Conditions affecting assessed values after the first of this year will be reflected on the 2021 assessment rolls. Over the coming months, assessors will be monitoring sale prices of properties in their respective jurisdictions. If COVID-19 or other economic conditions affect overall market values, next year’s assessed value will change accordingly.

Anyone who disagrees with their assessed value has two options available at this time. The first option involves calling the local assessor’s office to request an “Informal Review”. This year, the deadline is April 27. The second option is to file a formal appeal with the Board of Review by June 5th. Contact information for assessors and the form titled “Disaster Counties Petition to Local Board of Review” can be accessed at here.

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 their 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 as of January First.

The Assessor does not:
- collect taxes
- calculate taxes
- determine tax rate
- set policy for the Board of Review

The Assessor is concerned with value, not taxes. Taxing jurisdictions such as schools, cities, and townships, adopt budgets after public hearings. This determines the tax levy, which is the rate of taxation required to raise the money budgeted. The taxes you pay are proportionate to the value of your property compared to the total value of the taxing district in which your property is located.

Assessors are appointed to their positions by a Conference Board consisting of the members of the Board of Supervisors, the Mayors of all incorporated cities and a member from each school district within the jurisdiction. A city with a population of ten thousand or more may elect to have their own assessor.

Assessors are required, by statute, to pass a state examination and complete a Continuing Education Program consisting of 150 hours of formal classroom instruction with 90 hours tested and a passing grade of 70% attained. The latter requirement must be met in order for the assessor to be reappointed to the position every six years. The Deputy Assessor also must pass a state examination as well as successfully complete 90 hours of classroom instruction of which at least 60 hours are tested.

The Conference Board approves the assessor's budget and after a public hearing acts on adoption of same. The assessor is limited, by statute, depending upon the value of the jurisdiction, to a levy limitation for his budget.