Assessor: Why Did My Assessed Value Change?

In Iowa, property is reassessed every two years (odd numbered.) The Assessor is continually doing market analysis to determine the equitable assessments of property in his or her jurisdiction. During reassessment years, if the Assessor needs to make adjustments to certain market areas, or the entire county, he or she must do so in order to avoid state equalization orders issued by the Iowa Department of Revenue.

The Assessor may, from time to time, do a review and re-listing of the entire county at once. This results in up-to-date and accurate property records in the Assessor's Office, and creates a more accurate assessed value for each property.

If a property owner reports changes to a property that result in a valuation change, such as additions to dwellings, demolition of buildings, etc, the Assessor must list those changes and determine the new valuation.  This is done annually.

The Assessor will notify property owners of their new assessments with an assessment roll that is postmarked no later than April 1st of the year the assessment is effective for. In Mahaska County, we mail assessment rolls only to property owners whose values have changed. We do not mail assessment rolls to every property owner every year. When property values are equalized by the state, the County Auditor will post such notification in the newspaper. No assessment rolls are sent when a state equalization occurs.