Important Dates

Property Assessment Dates to Remember
  • January 1: Effective date of current assessment
  • April 2 - April 30 Inclusive: Protest of assessment period for filing with the local Board of Review.
  • May 1 - Adjournment: Board of Review meets each year
  • July 1: Filing deadline for new Homestead Credit and Military Exemption applications; Owners must own and occupy their property on or before July of the year for which the credit is claimed
  • July 1 - November 1: File applications for Family Farm Credit
  • October 9 - October 31 Inclusive: Protest period for filing with 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)

Things to Remember
  • Assessed value and taxable value are not synonymous terms.
  • Property is assessed as of January 1.
  • Property is reassessed every two years.
  • Taxes are levied on a value determined by the auditor by applying a "roll back" percentage to the assessed value and deducting any applicable exemptions or credits. The "roll back" percentages vary each year.

"Roll Back" Information
On values determined as of January 1, one does not start to pay taxes until 18 months later. The "roll back" is the percentage of actual value that is determined by the director of Revenue and Finance each year on the several classes of property where the total value increase statewide, exceeds 4% for each class of property. The percentage so determined by the director of Revenue and Finance is certified to and applied by the local county auditor to all property in each class effected throughout the state. Percentages determined by the director of Revenue and Finance are the same for all the assessing jurisdictions in the state.

Assessed Value Increases
Increases in assessed value of individual parcels of property as determined by the assessor, may exceed 4% within a jurisdiction. Agricultural property, except agricultural dwellings, are assessed on the basis of productivity and net earning capacity using a five-year crop average and capitalized at a rate set by the Legislature. The rate is currently 7%. Tentative and final equalization orders are issued by the director of Revenue and Finance in odd numbered years on or about August 15 and October 1 respectively. The orders are sent to the various county auditors who apply them to the classes of property affected, if any.

If you desire further information, questions concerning property values or other information relating thereto should be addressed to the Assessor's Office in the respective jurisdiction and not the Board of Supervisors or treasurer.

Questions relating to taxes should be addressed to the Linn County Treasurer.