Contact the Polk County Treasurer for information about your rights concerning a tax sale redemption and what steps are needed to redeem the tax sale certificate. If redemption is not completed within the time period provided by law, the right to redeem expires and a tax deed may be issued to the tax sale certificate holder.
Pursuant to Iowa law you may make a full redemption by remitting your payment to the County Treasurer for the amount of delinquent tax originally sold at tax sale plus 2% per month. Additional amounts may accrue.
Taxes for subsequent years may be paid by the tax sale certificate holder beginning fourteen days following the date from which a subsequent installment becomes delinquent. Even though prior taxes may have been sold at tax sale you may pay these subsequent taxes before the tax sale certificate holder has the right to pay them.
You must complete an Application and Affidavit of Redemption of Parcel Sold for Taxes form and submit the completed form with your payment to redeem the tax sale. A properly completed affidavit satisfies the treasurer that you have sufficient interest in the parcel to give you the right to redeem the tax sale. To have a sufficient interest, you must be one of the following:
- The titleholder of record.
- The person in whose name the parcel was/is taxed.
- A person in possession of the parcel.
- A mortgagee with a lien on the parcel.
- A vendor of the parcel under a recorded contract of sale.
- A lessor with a recorded lease or memorandum of recorded lease.
- Any other person with an interest of record.
- Judgment creditor of record, vendee under recorded real estate contract,
- Holder of an inherited or devised recorded interest or tax sale certificate holder.
Instructions for completing the ‘Application and Affidavit of Redemption of Parcel Sold for Taxes’ form:
- Check at least one of the eight items listed that describes your interest in the property for which you are making a redemption.
- If you check box 7 or 8, briefly describe your interest in the parcel.
- Print your name along with your phone number, address, city, state, and zip code on the lines provided.
- State the title or capacity of the agent, attorney, or personal representative if applicable.
The completed form, with notarized signature, must be presented at the time of redemption to the Polk County Treasurer’s Office.