tax lien
Iowa tax lien guide
Iowa pays 2% monthly interest with whole-month counting and whole-dollar rounding. The supported calculator covers the original certificate amount; eligible later payments require separate records and are outside this model.
Source review applies to the named instrument and scope in the worked example below. It does not cover every county procedure or transaction in Iowa.
When does the clock start?
Section 447.1 starts the original amount in the month of sale and eligible subsequent amounts in their month of payment.
How and when is a return earned?
2% for each calendar month or fraction; whole-dollar rounding
What amount earns a return?
Original sale amount including the certificate purchase fee.
What happens at redemption?
Redemption receipt timing includes a month-end business-day exception. The model requires the collector-confirmed grace-through date when that exception applies; subsequent tax advances and the notice/deed process are separate.
When does earning end?
If redemption does not occur, the certificate holder must complete the statutory notice and deed procedure; the certificate alone does not convey possession.
Does property use change the rules?
Classification sources checked 2026-09-15. Review applies to the procedures described below; calculator support is stated separately.
Iowa separates ordinary certificates from locally authorized housing-reuse sales of abandoned property or vacant lots (§446.19A) and public-nuisance sales of abandoned residential or commercial multifamily property (§446.19B).
Section 447.9 permits expiration notices after three months for those special sales, instead of the ordinary one year and nine months; the subsequent ninety-day notice process still matters. Owner-occupied residential parcels also have a county-assisted redemption provision for qualifying owners unable to contribute to public revenue.
What to verify before bidding
Confirm the county ordinance, assessed class, abandonment or nuisance evidence, exact sale section, certificate date and completed statutory notices.
What this calculator covers
The ordinary interest example does not determine eligibility for housing-reuse sales, county assistance or the final notice-based redemption deadline.
Try the rules
A worked redemption example
Iowa original tax sale certificate. Original private purchase only, no subsequent taxes, added costs, partial payments, special status, bankruptcy, court action or deadline extension.
Original sale amount including the certificate purchase fee.
The prefilled amounts and any collector conventions below are illustrative assumptions. Confirm those facts for an actual holding.
How the return grows
Interest over time.
Original private purchase only, no subsequent taxes, added costs, partial payments, special status, bankruptcy, court action or deadline extension.
Gaps mean the calculation needs review. No line is drawn through an unvalidated date or before the documented cost cutoff.
View values at each change
| Date | Interest and premium |
|---|---|
| Mar 15, 2026 | $20.00 |
| Apr 1, 2026 | Review required |
| Apr 8, 2026 | $40.00 |
| May 1, 2026 | Review required |
| May 8, 2026 | $60.00 |
| Jun 1, 2026 | Review required |
| Jun 8, 2026 | $80.00 |
| Jul 1, 2026 | Review required |
| Jul 8, 2026 | $100.00 |
| Aug 1, 2026 | Review required |
| Aug 8, 2026 | $120.00 |
| Sep 1, 2026 | Review required |
| Sep 8, 2026 | $140.00 |
| Oct 1, 2026 | Review required |
| Oct 8, 2026 | $160.00 |
| Nov 1, 2026 | Review required |
| Nov 8, 2026 | $180.00 |
| Dec 1, 2026 | Review required |
| Dec 8, 2026 | $200.00 |
| Jan 1, 2027 | Review required |
| Jan 8, 2027 | $220.00 |
| Feb 1, 2027 | Review required |
| Feb 8, 2027 | $240.00 |
| Mar 1, 2027 | Review required |
| Mar 8, 2027 | $260.00 |
| Apr 1, 2027 | Review required |
| Apr 8, 2027 | $280.00 |
| May 1, 2027 | Review required |
| May 8, 2027 | $300.00 |
| Jun 1, 2027 | Review required |
| Jun 8, 2027 | $320.00 |
| Jul 1, 2027 | Review required |
| Jul 8, 2027 | $340.00 |
| Aug 1, 2027 | Review required |
| Aug 8, 2027 | $360.00 |
| Sep 1, 2027 | Review required |
| Sep 8, 2027 | $380.00 |
| Oct 1, 2027 | Review required |
| Oct 8, 2027 | $400.00 |
| Nov 1, 2027 | Review required |
| Nov 8, 2027 | $420.00 |
| Dec 1, 2027 | Review required |
| Dec 8, 2027 | $440.00 |
| Jan 1, 2028 | Review required |
| Jan 8, 2028 | $460.00 |
| Feb 1, 2028 | Review required |
| Feb 8, 2028 | $480.00 |
| Feb 16, 2028 | Review required |
| Mar 14, 2028 | Review required |
2% for each calendar month or fraction; whole-dollar rounding Values use the inputs above and the same calculator as the worked example.
- Interest
- $80.00
- Minimum top-up at redemption
- $0.00
- Redemption premium
- $0.00
- Statutory interest and premium at redemption
- $80.00
Estimated repayment including the documented base: $1,080.00.
- 4 calendar months at 2% of the original amount per month; nearest whole dollar and $1 minimum under section 447.1. Month-end business-day grace is applied only to its documented month.
- Conditional investor proceeds at redemption; excludes later advances and expenses. This is not recognized accounting income or a collector payoff quote.
Illustrative statutory components only, not investment profit. Nonrefundable overbids and fees can produce a loss even when interest is earned. Cash receipts, property value, sale proceeds and booked income are separate.
Before you bid
What to watch for
- The one-dollar minimum and whole-dollar rounding can materially affect a small certificate; use the actual collector receipt date and any documented month-end grace period.
- Calculator scope: Original private purchase only, no subsequent taxes, added costs, partial payments, special status, bankruptcy, court action or deadline extension.
Read the rules
Official sources
Use the governing law and the county’s sale terms to confirm the rules for your certificate or deed.
Keep reading
Related guides
Compare nearby states, then return to the full library or the product page that matches this instrument.