Where are you located?
A: Boone County Courthouse
201 State Street, Rm. 100 Boone, Iowa 50036
What hours are you open?
A: 8:00am to 4:30pm, Monday through Friday.
What is your phone/fax number?
A: Phone: 515-433-0510. Fax: 515-433-0511 Our phone lines are open from 8:00am to 4:30pm.
When do I receive a property tax statement?
A: Statements are mailed out to the owner of record prior to September 1st of each year.
When are my taxes due?
A: Your tax statement will provide you with two payment stubs, one for the first half and one for the second half. You may choose to pay the full year at once or pay each half by the due date.
First half of property tax is due by September 30th of each year. Late interest will accrue starting October 1st.
Second half of property tax is due by March 31st of each year. Late interest will accrue starting April 1st.
Please be aware that Iowa Law does grant an extension of the late interest date when the last business day falls on a Saturday or Sunday. The interest rate on delinquent taxes is one and one-half percent per month (rounded to the nearest dollar with a $1 minimum).
I mailed my payment on the due date and now I am getting a balance due letter for delinquent taxes, why?
A: Your payment must be postmarked by the due date in order to be processed as a timely payment. If you are receiving a balance due letter, then your payment was not postmarked on time and late interest has accrued. We have processed your payment and have sent you a letter requesting the remaining balance. Placing your payment in the mailbox on the due date does not guarantee the envelope will be postmarked on that day. The Treasurer's Office goes by the official U.S. Postal mark when processing payments.
I thought my mortgage company paid my taxes?
A: Original tax statements are sent to the owner of record. If your mortgage company is responsible for paying your property taxes, they will request a statement. You may retain the tax statement mailed to you for your records.
Can I make a partial payment of my tax due?
A: Yes, partial payments are accepted for current or delinquent real estate and mobile home property tax. If you are paying delinquent mobile home or real estate property tax, the amount of the partial payment must be greater than the late interest and cost due. Partial payments are not accepted for special assessments or tax sale redemption payments. Please indicate on your payment that it is a partial payment of tax due.
What happens if my taxes are not paid by the due date?
A: On the first of each month, late interest at the rate of 1.5% (rounded to the nearest dollar, with a $1.00 minimum) will be added to the unpaid balance of your property taxes. If your taxes remain unpaid, they could be subject to tax sale. If sold at tax sale and if the tax lien is not redeemed within the time specified by Iowa law, the purchaser may initiate proceedings to obtain a tax deed to the property.
What are my payment options when paying my property taxes?
A: Payment can be made by cash, check, credit or debit card or money order.
Where do I make my payment?
A: You can mail payment to:
Boone County Treasurer, Property Tax Division
201 State Street, Room 100
Boone, Iowa 50036
Or pay in person at: 201 State Street Room 100 Boone, IA 50036
What should I do if I receive a tax statement on a home I recently sold?
1. Forward the tax statement to the new owners. Or;
2. Return the tax statement to us. Please note on the statement, "Sold, Please send to New Owner Or;
3. Notify the Treasurer's Office of the sale by calling 515-433-0510.
I just purchased this property and I am now being told that I am responsible for the full years taxes, how can this be?
A: In a typical real estate transaction, taxes are prorated and the buyer is given credit for the seller's portion. You should look at your settlement statement provided to you in closing to confirm this.
Where can I get the latest information about my property?
A: Call 515-433-0510 for information concerning property taxes.
Why were special assessment statements mailed to me?
A: The special assessment statement will inform you of the type of special assessment you are being billed for. Examples of special assessments are paving, sidewalk repairs and delinquent water bills. Special assessments generally are due once a year with the first half property tax installment.
I am going to be moving my mobile home to another location, do I need a tax clearance form?
A: Yes, a mobile home tax clearance form is required when moving your mobile home to another location.
How late can I pay my taxes and not get my name published?
A: If taxes are paid by May 15th, they will not get published on the Delinquent Tax List.
What should I do if I have a tax sale on my property?
A: Please contact this office at 515-433-0510 to determine what your rights concerning redemption are and the amount necessary to redeem the tax sale. Under Iowa law you may make a full redemption by making payment to the County Treasurer for the amount for which the parcel was sold and interest of 2 percent per month. Additional amounts may accrue. The tax sale certificate holder, beginning fourteen days following the date from which a subsequent installment becomes delinquent, may pay taxes for subsequent years.
You must have an interest in the parcel sufficient to give you the right to redeem the tax sale. A sufficient interest means that you must be one of the following:
• The titleholder of record.
• The person in whose name the parcel was/is taxed.
• A person in possession of the parcel.
• A mortgagee with a lien on the parcel.
• A vendor of the parcel under a recorded contract of sale.
• A lessor with a recorded lease or memorandum of recorded lease.
• Any other person with an interest of record (examples: judgment creditor of record, vendee under recorded real estate contract, holder of an inherited or devised recorded interest, tax sale certificate holder).
• A person who acquired an interest in or possession of the parcel subsequent to the filing of the notice of expiration of the right of redemption (this category is applicable only to tax sales occurring on or after April 24, 1995).
Have you been personally served or received a Notice to Redeem From Tax Sale stating that you have ninety days to redeem the parcel from tax sale? Please contact our office at 515-433-0510 to obtain the amount to redeem your property from tax sale. If redemption is not completed within the period provided by law, the right to redeem expires and a tax sale deed may be issued to the purchaser of the tax sale.
Is there any type of credit or help available for elderly, disabled or low-income property owners?
A: To find out if you qualify for the Iowa Property Tax Credit and to obtain an application, please contact our office at 515-433-0510.