Official Website for Fayette County, Iowa
Assessor
Contact Information
Officeholder
Fayette County Assessor
Fayette County Assessor
PO Box 167
West Union, Iowa 52175
Phone
Hours
Monday - Friday
8:00 am - 4:00 pm
Saturday & Sunday Closed
Staff
Chad Osterbuhr
Chief Deputy Assessor
Office Manager/GIS Clerk
Administrative Assistant
About the Assessor
The assessor in Iowa is charged with several administrative and statutory duties; the primary duty and responsibility is to cause to be assessed all real property within her/his jurisdiction except that which is otherwise provided by law. This would include residential, commercial, industrial, and agricultural classes of property.
Real property is revalued every two years.
The effective date of the assessment is January 1st of each year.
The assessor determines a full or partial value of new construction,
or improvements depending upon the amount of the new construction,
or improvements completed as of January 1st.
Board of Review
The Board of Review is appointed by the Conference Board and must consist of either three or five members. The length of term is six years and they are served in staggered terms. The occupations of the members must be considered before appointment. In the case of a county board, one member must be a farmer.
Also, the membership should include someone involved in the sale of real estate and someone who is connected with either architecture or construction. However, no more than two persons involved in the same occupation can be appointed to the board.
Conference Board
The Conference Board serves as the governing board for the office of the Assessor.
The Conference Board consists of the members of the Board of Supervisors, the Mayors of all incorporated cities, and a member from each school district within the jurisdiction.
The Chairperson of the County Board of Supervisors is the chairperson.
The Conference Board appoints:
Assessor to a 6 year term
Board of Review- 5 members with staggered 6 year terms
Examining Board- 3 members representing each Conference Board unit 6 year term
The Conference Board approves the Assessor's budget and after a public hearing acts on the adoption of same. The Assessor is limited, by statute, depending upon the value of his or her jurisdiction, to a levy limitation for his or her budget.
Iowa Property Tax Cycle
January 1 : Assessment Date
April 1 : Assessors complete assessments and notify taxpayers.
April 2 - April 25 : Property owners may request informal hearing; Assessor may make recommendation to board of review.
April 2 - April 30 : Taxpayers may appeal to local boards of review.
May 1 - May 31 : Local boards of review consider appeals. This time may be extended to July 15 by the Iowa Department of Revenue Director.
June 15 : Local Boards of review submit reports to the Director
July 1 : Assessors submit abstracts of the assessments ot the Director
August 15 : The Director issues tentative equalization orders to county auditors.
September : The Director holds equalization hearings, which are held for public input.
October 1 : The Director issues tentative equalization orders to county auditors.
October 2 - October 12 : Assessing jurisdictions may apply for alternative methods of implementing equalization orders.
October 2 - October 15 : The county auditor publishes notices of final equalization order.
October 15 - November 15 : Local boards of review meet to hear equalization protests.
October 16 - October 25 : Taxpayers may protest the final equalization order to the local boards of review.
November 1 : The Director certifies assessment limitation percentages to county auditors.
November 15 : Local boards of review submit a report about the equalization protests to the Department.
December 1 - February 28 : The taxing authorities adopt the budgets based on the valuations.
March 1 : The county board of supervisors levies the taxes.
July 1 : The county treasurer receives authorization to collect taxes.
September 30 : First half of taxes are due.
March 31 : Second half of taxes are due.
Property Owner's Legal Responsibility
It is your legal responsibility to report to the Assessor changes or improvements to your real estate. 441.24 (1) Code of Iowa provides:If a person refuses to furnish the verified statements required in connection with the assessment of property by the assessor, or to list the corporation's or person's property, the director of revenue and finance or assessor, as the case may be, shall proceed to list and assess the property according to the best information obtainable and shall add to the taxable valuation one hundred percent thereof, which valuation and penalty shall be separately shown, and shall constitute the assessment; and if the valuation of the property is changed by a board of review or on appeal from a board of review, a like penalty shall be added to the valuation thus fixed.
There are many things you should report to your local assessor like: New buildings/dwellings, Buildings removed, torn down or damaged by fire or flood, remodeling (interior and exterior), additions to house or buildings, new furnace/central air, mobile homes, fireplaces, basement or attic finish, decks, patios, and garages. Please call the assessor's office to report any changes to your property. Your cooperation will be greatly appreciated.
Upcoming Important Dates
July 1st
Deadline for Tax Credit and Exemption Applications
Homestead Credit, Disabled Veteran Homestead Credit, Military Exemption, and Business Property Credit
November 1st
Deadline for Tax Credit and Exemption Applications
Family Farm Tax Credit Sign-Up
February 1st
Deadline for Tax Credit and Exemption Applications
Exempt Property (Religious, Charitable), Forest Preserve/Fruit Tree Exemption, Native Prairie/Wetlands Exemption, and Urban Revitalization Sign-Up
April 1st
2019 Assessment Notice to be delivered to taxpayer if assessed value has been changed
April 2nd-25th
Taxpayer may inquire about their assessment, and may also request an informal review of the assessment by the assessor under one or more of the grounds for protest
April 2nd-30th
Protest of assessment period for filing with Board of Review
May 1st-Adjournment
Board of Review meets each year
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