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Updated 2025 Tax Year

Linn County
Property Tax Guide

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

7 Official Sources
8 min read
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Quick Facts
Tax Rate
2.5% to 3.5% effective rate (varies by school district and municipality)
1st Due
Sep 30
2nd Due
Mar 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Linn County property taxes fund essential local services including schools, county operations, municipalities, and special districts. Property owners pay taxes based on their property's assessed value multiplied by the combined tax rate for their specific location within the county. The county reassesses all properties every two years, with the most recent countywide reassessment completed for the 2025 tax year.

Effective tax rates in Linn County typically range from 2.5% to 3.5% of assessed value, though rates vary significantly by location due to different combinations of school districts, municipalities, and special taxing districts. For FY 2025, the county implemented an 11-cent increase in the countywide levy to maintain current service levels while addressing rising operational costs. Property owners should note that their actual tax rate depends on which taxing jurisdictions serve their specific property location.

The county follows Iowa's standard assessment practices, with residential properties assessed at 100% of market value as of January 1st of the assessment year. All property tax credits and exemptions require separate applications and are not automatically applied to tax bills.

Section 2

What Makes Up Your Tax Bill

ComponentApproximate RateDescription
County General$4.50 per $1,000Basic county services, increased by $0.11 for FY 2025
School Districts$12.00-$16.00 per $1,000Varies by district (Cedar Rapids, Marion, etc.)
Municipal$8.00-$12.00 per $1,000City services (varies by municipality)
Community College$1.20 per $1,000Kirkwood Community College district
Agricultural Extension$0.30 per $1,000Iowa State University extension services
Special Districts$0.50-$3.00 per $1,000Library, fire, emergency services (location dependent)
Total Consolidated Rate$26.50-$36.00 per $1,000Varies by specific property location

Rates shown are for FY 2025-2026 levy year and represent approximate ranges. Exact rates vary by the combination of taxing jurisdictions serving each property. Contact the Assessor's office for precise rates applicable to your specific address.

Section 3

When Are Property Taxes Due?

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

First Installment
Sep 30
Delinquent after Dec 10
Second Installment
Mar 31
Delinquent after Apr 10
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 are additional property tax assessments issued when property undergoes significant changes during the tax year. In Linn County, supplemental taxes are triggered by new construction completion, property ownership transfers that reveal unreported improvements, or successful assessment appeals that increase property value mid-year.

The supplemental tax calculation is prorated based on the number of months remaining in the fiscal year (July 1 - June 30) when the change occurs. For example, if new construction is completed in January, the supplemental tax covers the remaining five months of that fiscal year. The tax is calculated by determining the difference between the old and new assessed values, then applying the current tax rate to that difference.

Property owners typically receive supplemental tax bills 30-60 days after the triggering event is processed by the Assessor's office. These taxes are due within 30 days of the bill date and are separate from regular property tax installments. Failure to pay supplemental taxes by the due date results in the same penalties and interest charges as regular property taxes.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied): -$4,850
  • Net Taxable Value: $295,150
  • Tax Rate: $30.00 per $1,000
  • Annual Tax: $8,855
  • Monthly Escrow: $738

Property Value: $600,000

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): -$4,850
  • Net Taxable Value: $595,150
  • Tax Rate: $32.00 per $1,000
  • Annual Tax: $19,045
  • Monthly Escrow: $1,587

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applied): -$4,850
  • Net Taxable Value: $995,150
  • Tax Rate: $34.00 per $1,000
  • Annual Tax: $33,835
  • Monthly Escrow: $2,820

Examples assume mid-range tax rates and Iowa Homestead Credit application. Actual rates vary by location within Linn County. All tax credits require separate application and are not automatically applied.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Linn County require property tax escrow accounts, collecting monthly payments to cover annual property taxes and homeowner's insurance. Lenders typically collect 1/12th of the estimated annual tax bill each month, plus a small cushion to account for potential increases. Iowa law requires lenders to maintain escrow account balances within specific limits and provide annual statements showing deposits, payments, and account balances.

Property taxes in Linn County are payable in two installments: the first half is due September 30th, and the second half is due March 31st of the following year. Lenders typically pay taxes directly to the County Treasurer before these due dates. Property owners should verify that their lender has current tax information and is making payments on time, as ultimate responsibility for tax payment remains with the property owner.

To verify tax payments or access payment information, visit the Linn County Treasurer's website at https://www.linncountyiowa.gov/165/Treasurer. The site provides online payment options, payment history, and current balance information for all properties in the county. Property owners can also sign up for email notifications regarding tax bills and payment confirmations.

How HonestCasa Helps
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Linn County for FY 2025-2026? A: Property taxes are due in two installments: September 30, 2025 (first half) and March 31, 2026 (second half). Payments received after these dates incur interest and penalty charges.

Q: What is the Homestead Tax Credit and do I automatically receive it? A: The Homestead Credit is a tax credit that limits annual assessment increases to a maximum percentage for eligible homeowners. It is NOT automatic - you must file an application with the Linn County Assessor's office. The credit reduces your tax bill, not your property's assessed value.

Q: Are there other tax credits available that require application? A: Yes, Iowa offers several tax credits including Military Service Credit, Elderly/Disabled Credit, and Family Farm Credit. All require separate applications with specific deadlines, typically July 1st for the following tax year. Contact the Assessor's office for eligibility requirements and application forms.

Q: How often does Linn County reassess properties? A: Linn County conducts countywide reassessments every two years as required by Iowa law. Properties may also be individually reassessed when ownership changes, improvements are made, or upon successful appeal.

Q: What happens if I pay my property taxes late? A: Late payments incur interest charges of 1.5% per month on the unpaid balance. After June 1st following the March 31st due date, properties become subject to tax sale proceedings.

Q: Can I pay my property taxes online? A: Yes, Linn County offers online payment options through their Treasurer's website at https://www.linncountyiowa.gov/165/Treasurer. Credit card, debit card, and electronic check payments are accepted with associated processing fees.

Q: How do special district taxes affect my bill? A: Your property may be subject to additional taxes from library districts, fire protection districts, or other special taxing authorities depending on your location. These rates vary significantly within Linn County and are added to your base county, school, and municipal taxes.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Linn County Board of Review, typically between April 2nd and May 1st annually. Contact the Assessor's office at https://www.linncountyiowa.gov/157/Assessor for specific deadlines and required documentation for your appeal.

Verified Sources

Backed by 7 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Linn County Assessorlinncountyiowa.gov
02
County
Linn County Adopts Fiscal Year 2025 Budgetlinncountyiowa.gov
03
Tax Doc
Linn-Mar Board Sets 2025-26 Budget: Keeping Tax Rate ...linnmar.k12.ia.us
04
State
Property Tax & Real Estate Serviceslinncountyiowa.gov
05
Tax Doc
PROPOSED PROPERTY TAX LEVY Fiscal Year July 1, 2023linncountyiowa.gov
06
Tax Doc
Property Tax Reformlegis.iowa.gov
07
County
State of the Countylinncountyiowa.gov
All sources verified as of 2025 Tax Year

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