Assessor in Delaware County, Iowa has the primary duty and responsibility to cause to be assessed all real property within their jurisdiction.

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 and improvements depending upon their state of completion on January 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.

General Misconceptions about the Assessor's Duties
The Assessor DOES NOT:
Collect taxes
Calculate taxes
Determine tax rate
Set policy for the Board of Review

Important Dates to Remember:

January 1 - Effective date of current assessment.

April 2 thru April 25 - Informal Petition Time
(After April 1, assessor may enter into a signed written agreement with property owner or aggrieved taxpayer allowing the assessor to correct or modify the assessment)

April 2 thru April 30 - Petitions may be filed with the Board of Review

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).