Dates to Remember

January 1

Effective date of current assessment

April 2 thru April 30 inclusive

Protest of assessment period for filing with the local Board of Review

Informal review for assessments

April 2 - April 25

May 1 thru adjournment

Board of Review meets each year

October 9 thru October 31 inclusive

Protest period for filing with the Board of Review on those properties affected by

Changes in value as a result of the Director of Revenue and Finance Equalization Orders (odd numbered years)

By July 1

Period for filing for Homestead Credit and Military Exemption. One time filing is provided, by statute, unless the property owner is (1) filing for Military or Homestead Credit for the first time, (2) has purchased a new or used home and occupying the property as a homestead as of July 1st or (3) owner was using as a homestead but did not previously file

Filing is required on the following, if provisions have been made for exemptions as required:


Family Farm Credit

Impoundment Structures

Native Prairies

Open Prairies

Forest Cover

River and Stream Banks

Recreational Lake


Disabled Veterans Homestead


Business Property Tax Credit

Forest Reservation

Pollution Control

Wildlife Habitat

Iowa Barn

One Room School House


Urban Revitalization

Industrial Partial 427B

Fruit Tree Reservations

Cattle Facilities