Tax Lien
Statute: Iowa Code § 446.1 et seq. Public Bidder Sale / Over-the-Counter Assignment Available
Iowa Tax Sale Auctions & OTC Lands
Iowa is famous for its 24% annual statutory interest rate (2% monthly). The 99 counties hold a coordinated statewide online auction every third Monday in June. Explore all 99 counties below for auction schedules, online bidding portals, and over-the-counter purchases.
State Legal Rules
Statutory Return: 24% Annual Statutory Interest (2% per Month)
Redemption: 1.75 to 3 Years before 90-Day Notice of Expiration
Primary Platform: Iowa Tax Auction (Master Auction)
All 99 Counties in Iowa
Click any county for direct platform links, required deposit amounts, and lands available lists.
Polk County
Pop: 505.255
Platform: Iowa Tax Auction (Master Auction)
Official: Polk County Treasurer
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Linn County
Pop: 228.972
Platform: Iowa Tax Auction (Master Auction)
Official: Linn County Treasurer
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Scott County
Pop: 174.270
Platform: Iowa Tax Auction (Master Auction)
Official: Scott County Treasurer
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Johnson County
Pop: 157.528
Platform: Iowa Tax Auction (Master Auction)
Official: Johnson County Treasurer
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Black Hawk County
Pop: 130.471
Platform: Iowa Tax Auction (Master Auction)
Official: Black Hawk County Treasurer
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Dallas County
Pop: 111.092
Platform: Iowa Tax Auction (Master Auction)
Official: Dallas County Treasurer
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Woodbury County
Pop: 105.951
Platform: Iowa Tax Auction (Master Auction)
Official: Woodbury County Treasurer
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Dubuque County
Pop: 98.887
Platform: Iowa Tax Auction (Master Auction)
Official: Dubuque County Treasurer
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Story County
Pop: 98.566
Platform: Iowa Tax Auction (Master Auction)
Official: Story County Treasurer
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Pottawattamie County
Pop: 93.179
Platform: Iowa Tax Auction (Master Auction)
Official: Pottawattamie County Treasurer
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Warren County
Pop: 55.205
Platform: Iowa Tax Auction (Master Auction)
Official: Warren County Treasurer
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Clinton County
Pop: 46.158
Platform: Iowa Tax Auction (Master Auction)
Official: Clinton County Treasurer
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Cerro Gordo County
Pop: 42.406
Platform: Iowa Tax Auction (Master Auction)
Official: Cerro Gordo County Treasurer
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Muscatine County
Pop: 42.218
Platform: Iowa Tax Auction (Master Auction)
Official: Muscatine County Treasurer
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Marshall County
Pop: 40.014
Platform: Iowa Tax Auction (Master Auction)
Official: Marshall County Treasurer
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Des Moines County
Pop: 38.253
Platform: Iowa Tax Auction (Master Auction)
Official: Des Moines County Treasurer
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Jasper County
Pop: 37.919
Platform: Iowa Tax Auction (Master Auction)
Official: Jasper County Treasurer
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Webster County
Pop: 36.485
Platform: Iowa Tax Auction (Master Auction)
Official: Webster County Treasurer
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Sioux County
Pop: 36.246
Platform: Iowa Tax Auction (Master Auction)
Official: Sioux County Treasurer
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Wapello County
Pop: 35.166
Platform: Iowa Tax Auction (Master Auction)
Official: Wapello County Treasurer
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Marion County
Pop: 33.770
Platform: Iowa Tax Auction (Master Auction)
Official: Marion County Treasurer
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Lee County
Pop: 32.565
Platform: Iowa Tax Auction (Master Auction)
Official: Lee County Treasurer
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Boone County
Pop: 26.590
Platform: Iowa Tax Auction (Master Auction)
Official: Boone County Treasurer
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Benton County
Pop: 25.796
Platform: Iowa Tax Auction (Master Auction)
Official: Benton County Treasurer
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Plymouth County
Pop: 25.722
Platform: Iowa Tax Auction (Master Auction)
Official: Plymouth County Treasurer
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Bremer County
Pop: 25.307
Platform: Iowa Tax Auction (Master Auction)
Official: Bremer County Treasurer
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Washington County
Pop: 22.560
Platform: Iowa Tax Auction (Master Auction)
Official: Washington County Treasurer
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Mahaska County
Pop: 21.874
Platform: Iowa Tax Auction (Master Auction)
Official: Mahaska County Treasurer
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Jones County
Pop: 20.900
Platform: Iowa Tax Auction (Master Auction)
Official: Jones County Treasurer
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Buchanan County
Pop: 20.691
Platform: Iowa Tax Auction (Master Auction)
Official: Buchanan County Treasurer
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Buena Vista County
Pop: 20.567
Platform: Iowa Tax Auction (Master Auction)
Official: Buena Vista County Treasurer
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Carroll County
Pop: 20.522
Platform: Iowa Tax Auction (Master Auction)
Official: Carroll County Treasurer
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Winneshiek County
Pop: 19.815
Platform: Iowa Tax Auction (Master Auction)
Official: Winneshiek County Treasurer
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Henry County
Pop: 19.547
Platform: Iowa Tax Auction (Master Auction)
Official: Henry County Treasurer
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Jackson County
Pop: 19.342
Platform: Iowa Tax Auction (Master Auction)
Official: Jackson County Treasurer
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Fayette County
Pop: 19.210
Platform: Iowa Tax Auction (Master Auction)
Official: Fayette County Treasurer
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Poweshiek County
Pop: 18.453
Platform: Iowa Tax Auction (Master Auction)
Official: Poweshiek County Treasurer
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Cedar County
Pop: 18.302
Platform: Iowa Tax Auction (Master Auction)
Official: Cedar County Treasurer
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Dickinson County
Pop: 18.056
Platform: Iowa Tax Auction (Master Auction)
Official: Dickinson County Treasurer
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Delaware County
Pop: 17.600
Platform: Iowa Tax Auction (Master Auction)
Official: Delaware County Treasurer
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Madison County
Pop: 16.971
Platform: Iowa Tax Auction (Master Auction)
Official: Madison County Treasurer
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Clayton County
Pop: 16.969
Platform: Iowa Tax Auction (Master Auction)
Official: Clayton County Treasurer
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Tama County
Pop: 16.833
Platform: Iowa Tax Auction (Master Auction)
Official: Tama County Treasurer
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Clay County
Pop: 16.511
Platform: Iowa Tax Auction (Master Auction)
Official: Clay County Treasurer
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Hardin County
Pop: 16.463
Platform: Iowa Tax Auction (Master Auction)
Official: Hardin County Treasurer
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Iowa County
Pop: 16.381
Platform: Iowa Tax Auction (Master Auction)
Official: Iowa County Treasurer
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Crawford County
Pop: 16.013
Platform: Iowa Tax Auction (Master Auction)
Official: Crawford County Treasurer
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Jefferson County
Pop: 15.440
Platform: Iowa Tax Auction (Master Auction)
Official: Jefferson County Treasurer
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Floyd County
Pop: 15.326
Platform: Iowa Tax Auction (Master Auction)
Official: Floyd County Treasurer
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Page County
Pop: 15.014
Platform: Iowa Tax Auction (Master Auction)
Official: Page County Treasurer
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Hamilton County
Pop: 14.729
Platform: Iowa Tax Auction (Master Auction)
Official: Hamilton County Treasurer
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Harrison County
Pop: 14.670
Platform: Iowa Tax Auction (Master Auction)
Official: Harrison County Treasurer
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Mills County
Pop: 14.633
Platform: Iowa Tax Auction (Master Auction)
Official: Mills County Treasurer
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Kossuth County
Pop: 14.396
Platform: Iowa Tax Auction (Master Auction)
Official: Kossuth County Treasurer
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Butler County
Pop: 14.172
Platform: Iowa Tax Auction (Master Auction)
Official: Butler County Treasurer
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Allamakee County
Pop: 14.074
Platform: Iowa Tax Auction (Master Auction)
Official: Allamakee County Treasurer
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O'Brien County
Pop: 14.012
Platform: Iowa Tax Auction (Master Auction)
Official: O'Brien County Treasurer
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Cass County
Pop: 13.130
Platform: Iowa Tax Auction (Master Auction)
Official: Cass County Treasurer
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Wright County
Pop: 12.656
Platform: Iowa Tax Auction (Master Auction)
Official: Wright County Treasurer
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Grundy County
Pop: 12.384
Platform: Iowa Tax Auction (Master Auction)
Official: Grundy County Treasurer
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Lyon County
Pop: 12.324
Platform: Iowa Tax Auction (Master Auction)
Official: Lyon County Treasurer
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Appanoose County
Pop: 12.119
Platform: Iowa Tax Auction (Master Auction)
Official: Appanoose County Treasurer
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Union County
Pop: 11.906
Platform: Iowa Tax Auction (Master Auction)
Official: Union County Treasurer
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Shelby County
Pop: 11.806
Platform: Iowa Tax Auction (Master Auction)
Official: Shelby County Treasurer
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Chickasaw County
Pop: 11.658
Platform: Iowa Tax Auction (Master Auction)
Official: Chickasaw County Treasurer
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Cherokee County
Pop: 11.605
Platform: Iowa Tax Auction (Master Auction)
Official: Cherokee County Treasurer
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Guthrie County
Pop: 10.722
Platform: Iowa Tax Auction (Master Auction)
Official: Guthrie County Treasurer
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Hancock County
Pop: 10.615
Platform: Iowa Tax Auction (Master Auction)
Official: Hancock County Treasurer
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Winnebago County
Pop: 10.571
Platform: Iowa Tax Auction (Master Auction)
Official: Winnebago County Treasurer
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Mitchell County
Pop: 10.518
Platform: Iowa Tax Auction (Master Auction)
Official: Mitchell County Treasurer
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Louisa County
Pop: 10.513
Platform: Iowa Tax Auction (Master Auction)
Official: Louisa County Treasurer
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Montgomery County
Pop: 10.139
Platform: Iowa Tax Auction (Master Auction)
Official: Montgomery County Treasurer
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Keokuk County
Pop: 9914
Platform: Iowa Tax Auction (Master Auction)
Official: Keokuk County Treasurer
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Franklin County
Pop: 9875
Platform: Iowa Tax Auction (Master Auction)
Official: Franklin County Treasurer
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Calhoun County
Pop: 9763
Platform: Iowa Tax Auction (Master Auction)
Official: Calhoun County Treasurer
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Sac County
Pop: 9686
Platform: Iowa Tax Auction (Master Auction)
Official: Sac County Treasurer
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Clarke County
Pop: 9588
Platform: Iowa Tax Auction (Master Auction)
Official: Clarke County Treasurer
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Humboldt County
Pop: 9500
Platform: Iowa Tax Auction (Master Auction)
Official: Humboldt County Treasurer
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Howard County
Pop: 9376
Platform: Iowa Tax Auction (Master Auction)
Official: Howard County Treasurer
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Emmet County
Pop: 9229
Platform: Iowa Tax Auction (Master Auction)
Official: Emmet County Treasurer
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Davis County
Pop: 9169
Platform: Iowa Tax Auction (Master Auction)
Official: Davis County Treasurer
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Palo Alto County
Pop: 8810
Platform: Iowa Tax Auction (Master Auction)
Official: Palo Alto County Treasurer
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Lucas County
Pop: 8747
Platform: Iowa Tax Auction (Master Auction)
Official: Lucas County Treasurer
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Greene County
Pop: 8584
Platform: Iowa Tax Auction (Master Auction)
Official: Greene County Treasurer
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Monona County
Pop: 8493
Platform: Iowa Tax Auction (Master Auction)
Official: Monona County Treasurer
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Decatur County
Pop: 7665
Platform: Iowa Tax Auction (Master Auction)
Official: Decatur County Treasurer
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Monroe County
Pop: 7504
Platform: Iowa Tax Auction (Master Auction)
Official: Monroe County Treasurer
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Adair County
Pop: 7389
Platform: Iowa Tax Auction (Master Auction)
Official: Adair County Treasurer
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Worth County
Pop: 7297
Platform: Iowa Tax Auction (Master Auction)
Official: Worth County Treasurer
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Van Buren County
Pop: 7266
Platform: Iowa Tax Auction (Master Auction)
Official: Van Buren County Treasurer
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Pocahontas County
Pop: 6976
Platform: Iowa Tax Auction (Master Auction)
Official: Pocahontas County Treasurer
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Ida County
Pop: 6833
Platform: Iowa Tax Auction (Master Auction)
Official: Ida County Treasurer
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Wayne County
Pop: 6557
Platform: Iowa Tax Auction (Master Auction)
Official: Wayne County Treasurer
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Fremont County
Pop: 6458
Platform: Iowa Tax Auction (Master Auction)
Official: Fremont County Treasurer
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Osceola County
Pop: 5978
Platform: Iowa Tax Auction (Master Auction)
Official: Osceola County Treasurer
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Taylor County
Pop: 5924
Platform: Iowa Tax Auction (Master Auction)
Official: Taylor County Treasurer
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Audubon County
Pop: 5534
Platform: Iowa Tax Auction (Master Auction)
Official: Audubon County Treasurer
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Ringgold County
Pop: 4642
Platform: Iowa Tax Auction (Master Auction)
Official: Ringgold County Treasurer
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Adams County
Pop: 3544
Platform: Iowa Tax Auction (Master Auction)
Official: Adams County Treasurer
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How Tax Sales Operate in Iowa
Under Iowa Code § 446.1 et seq., delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Tax Lien and purchasing over-the-counter is essential for investors.
Bidding & Auction Process
Auctions are conducted online via Iowa Tax Auction (Master Auction) or in person by the County Treasurer. Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.
Over-The-Counter Lands (Public Bidder Sale / Over-the-Counter Assignment)
In Iowa, unsold properties or tax lien certificates become available as Public Bidder Sale / Over-the-Counter Assignment. Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.
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