The annual tax on mobile or manufactured homes is due and payable to the county treasurer on or after July 1 in each fiscal year and are payable in two installments.
The September installment represents a tax period beginning July 1 and ending December 31. The March installment represents a tax period beginning January 1 and ending June 30. The first half installment of property tax becomes due July 1st and must be paid by September 30th. The second half installment of property tax becomes due January 1st and must be paid by March 31st.
You may make a partial payment for current or delinquent real estate and mobile home property tax. The amount of the partial payment must be greater than the late interest and cost due. Partial payments are not accepted for special assessments or tax sale redemption payments. You may make a partial payment online or by mailing it to your County Treasurer. If mailing, please indicate on your payment that it is a partial payment of tax due. For more information concerning partial payments please contact the Polk County Treasurer.
When the last day of the month is a Saturday, Sunday, or holiday, the deadline for remitting tax payments without late interest or additional late interest for delinquent installments is extended to include the first business day of the following month.
Iowa law requires the County Treasurer to assess late interest on all delinquent payments at the rate of 1.5% per month (rounded to the nearest dollar) with a minimum of one dollar.