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Updated 2025 Tax Year

Harrison County
Property Tax Guide

Everything you need to know about property taxes in Harrison County, IA. Rates, due dates, exemptions, and how it affects your monthly payment.

9 Official Sources
8 min read
Quick Facts
Tax Rate
Approximately 1% base assessment rate plus local levies, varies significantly by taxing district location
Exemptions
4+ Available
Section 1

How Property Tax Works

Harrison County, Iowa operates under the state's property tax system, which funds essential local services including schools, roads, public safety, and county operations. Property taxes in Harrison County are based on assessed values determined by the county assessor, with Iowa's base assessment rate at approximately 1% of market value for residential properties. The effective tax rate in Harrison County varies significantly by location within the county due to different combinations of special taxing districts, including school districts, fire districts, and municipal levies.

Property owners in Harrison County can expect tax rates that fluctuate based on their specific location and the various taxing authorities that serve their area. The county treasurer finalizes tax rates annually, typically by June, with the 2025 rates still pending determination. Understanding your property's location within specific taxing districts is crucial, as a home in one area may have substantially different tax obligations than a similar property just a few miles away due to varying school district levies, special assessments, and municipal taxes.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County GeneralTBDBasic county services, roads, administration
School DistrictVaries by districtLocal school operations and facilities
MunicipalVaries by cityCity services (if within city limits)
Rural ServicesVariesServices for unincorporated areas
Special DistrictsVariesFire, library, drainage districts as applicable
Total EstimatedTBDCombined rate varies by location

Note: Final tax rates for Levy Year 2025 (FY 2025-2026) will be determined by June 2025. Actual rates vary significantly based on your property's location within Harrison County's various taxing districts. Contact the Harrison County Treasurer's office for current rates specific to your property's taxing districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Harrison County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Harrison County are additional tax bills issued when property ownership changes or new construction is completed mid-tax year. These taxes cover the difference between what was originally assessed and what should have been assessed for the portion of the tax year under the new circumstances. For example, if you purchase a home in December that was previously exempt from taxes, you would receive a supplemental tax bill for the taxes owed from your purchase date through the end of the tax year.

When new construction is completed, such as finishing a home addition or completing a new building, the county assessor determines the added value and issues a supplemental tax bill for the remaining months of the current tax year. The supplemental tax is calculated by taking the additional assessed value, applying the current tax rate, and prorating it based on the number of months remaining in the tax year. These supplemental taxes follow the same payment schedule as regular property taxes and are due with the next regular installment.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (100% for residential): $300,000
  • Homestead Credit Applied: (Limits assessment increases, requires application)
  • Net Taxable Value: ~$300,000
  • Estimated Annual Tax: $3,000-4,500 (varies by district)
  • Monthly Escrow: $250-375

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Available Credits Applied: (Homestead and other qualifying credits)
  • Net Taxable Value: ~$600,000
  • Estimated Annual Tax: $6,000-9,000 (varies by district)
  • Monthly Escrow: $500-750

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Available Credits Applied: (Most credits have income limitations)
  • Net Taxable Value: ~$1,000,000
  • Estimated Annual Tax: $10,000-15,000 (varies by district)
  • Monthly Escrow: $833-1,250

Note: All tax credits require separate applications and have specific eligibility requirements. Actual rates depend on your property's specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Harrison County require borrowers to maintain an escrow account for property tax payments, particularly for loans with less than 20% down payment. Your lender collects monthly escrow payments as part of your mortgage payment and pays your property taxes directly to Harrison County when they become due in September and March. The escrow amount is calculated based on your annual tax bill divided by 12 months, plus a small cushion as allowed by federal law.

Each year, your lender will conduct an escrow analysis to ensure adequate funds are collected. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. You should receive an annual escrow statement showing all deposits and payments. If you pay your own taxes (typically when you own your home outright), you're responsible for making payments directly to the Harrison County Treasurer by the September and March due dates to avoid penalties and interest charges.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Harrison County? A: Property taxes are due twice yearly - the first half payment with special assessments is due in September, and the second half is due in March for the current fiscal year.

Q: What tax credits are available and do they require applications? A: Iowa offers several tax credits including the Homestead Credit, Military Exemption, and Business Property Tax Credit. All credits require separate applications and are not automatically applied. Contact the Harrison County Assessor's office for applications and deadlines.

Q: How does the Homestead Credit work? A: The Homestead Credit limits annual assessment increases rather than reducing market value. You must apply for this credit - it's not automatic. The credit caps how much your home's taxable value can increase each year, providing protection against rapid assessment growth.

Q: When must I apply for tax credits? A: Most tax credit applications must be filed by July 1st of the assessment year. Missing this deadline typically means waiting until the following year to receive benefits.

Q: How often are properties reassessed? A: Iowa law requires properties to be assessed annually, but significant reassessments typically occur every few years. The county assessor determines current market values based on recent sales and property improvements.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest charges. Unpaid taxes can eventually lead to tax lien sales, so it's important to pay by the September and March deadlines.

Q: Can I pay my property taxes online? A: Contact the Harrison County Treasurer's office directly for current online payment options and accepted payment methods.

Q: Why do tax rates vary within Harrison County? A: Different areas of the county are served by different combinations of school districts, fire districts, municipalities, and other special taxing authorities, each with their own levy rates.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Harrison County Board of Review, typically by May 1st following the assessment. Contact the county assessor's office for specific procedures and deadlines.

Q: What if I receive a supplemental tax bill? A: Supplemental taxes are additional bills for mid-year changes like new construction or ownership transfers. These are due with your next regular tax installment and follow the same payment procedures as regular property taxes.

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