Tax Sale

The following summary is provided for reference only. Please consult Iowa Code or professional legal counsel for information specific to your circumstances.

Any unpaid taxes are offered at Public Tax Sale which is held annually on the third Monday in June online. Register to participate in the Tax Sale Auction on the Iowa Tax Auction website.

How do I know what parcels have taxes offered at the upcoming tax sale?

We publish all qualifying, outstanding unpaid parcels in the county’s official publication one time during the last week in May each year.

Any payment updates can be viewed on our payment website by accessing that parcel directly.

You may also view an updated listing on the Iowa Tax Auction website by registering to bid. This listing is updated nightly.

What happens when an investor pays taxes at a tax sale?

Upon purchase at a tax sale, the winning bidder pays the outstanding taxes only. This purchase does not satisfy other liens or transfer ownership of the property to the tax sale investor. The taxes must remain unpaid for one (1) year and nine (9) months before an investor can initiate proceedings to acquire the deed.

In the meantime, two percent (2%) interest per month for up to three (3) years accrues on the outstanding tax sale amount. Additionally, the investor may pay subsequent property taxes once that amount becomes delinquent 45 days from the delinquency date. These subsequent tax payments are added to the total amount due for redemption and also accrue the 2% per month interest.

How can I pay to redeem a tax sale?

All payments are submitted to the treasurer. Payments must be received by the end of the month to prevent further interest from accruing. Important note: A payment postmarked prior to the end of the month but received after the first of the next month must include the additional 2% interest.

By law, the tax sale can only be redeemed by the owner of record or a party with a vested interest. If you are submitting payment for a tax sale, but you are not the owner listed on the deed, please submit the following signed form along with payment: Application and Affidavit for Redemption of Real Estate Sold for Taxes.

When can an investor take deed to the property?

If a tax sale has not been redeemed within one (1) year and nine (9) months, the investor may file a 90-day affidavit with the Treasurer’s office to acquire a tax sale deed. If the tax sale is not redeemed within that 90-day time frame, the investor may pay the required fees to obtain a Tax Sale Deed on the property. The original owner has now forfeited their interest in that property.

If the investor does not obtain a tax sale deed within three (3) years, the sale is canceled, and the tax sale investor forfeits any interest in the property.

What if taxes aren’t purchased at tax sale?

Delinquent tax and/or special assessments advertised twice and remaining unsold for want of bidders must be offered at Public Bidder Sale. Jackson 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.

Jackson County Courthouse 201 W. Platt St.
Maquoketa, IA 52060
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