Official Website for Delaware County, Iowa
Assessor
Contact Information
County Assessor
Court House Room 100
301 East Main Street
Manchester, IA
52057-1739
Hours
Monday - Friday
8:00 am - 4:30 pm
Phone
Fax
(563) 927-6476
Staff
Chief Deputy
About the Assessor
The Assessor has several administrative and statutory duties
The primary duty and responsibility is to make sure all real property within the assessor's jurisdiction is assessed except where the law provides otherwise.
- This includes residential, multi-residential, commercial, industrial and agricultural classes of property.
- Real property is revalued every two years.
- The effective date of the assessment is the first of January of the current year.
- The Assessor determines either a full or partial value for new construction & improvements depending upon their state of completion on Jan 1st.
- The Assessor is concerned with value, not taxes.
- Taxing jurisdictions such as schools, cities and county, adopt budgets after public hearings.
- This determines the tax levy, which is the rate of taxation required to raise the money budgeted.
- The taxes you pay are proportional to the value of your property compared to the total value of property in your taxing district.
Assessor’s duties
- The Assessor is concerned with value, not taxes.
- Taxing jurisdictions such as schools, cities and county, adopt budget after public hearings.
- This determines the tax levy, which is the rate of taxation required to raise the money budgeted.
- The taxes you pay are proportional to the value of your property compared to the total value of property in your taxing district
The Assessor does not
- Collect Taxes
- Calculate taxes
- Determine tax rate
- Set policy for the Board of Review
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.
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
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