2025 NOTICE OF EQUALIZATION

Pursuant to Iowa Code Section 441.49, the Iowa Department of Revenue notified Delaware County of the following percentage adjustments to the 2025 valuations of real property in Delaware County:

Commercial Realty, excluding machinery and equipment referred to in Iowa Code Chapter 427A, which lies outside and within Incorporated Cities is being adjusted for 2025 values by an INCREASE of 7.0%. 

Assessed values are equalized by the Department of Revenue every two (2) years.  Local taxing authorities determine the final tax levies and may reduce property taxes to compensate for any increase in valuation due to equalization.  If you are not satisfied that your assessment, as adjusted by the equalization order, is correct, you may file a protest against such assessment with the Board of Review on or after October 9, 2025 through and including October 31, 2025.  Please contact the Delaware County Assessor's Office with questions on filing a protest.  Office hours are Monday through Friday 8:00 a.m. to 4:30 p.m.  You may either call the office at 563-927-2526 to request a Petition or go online to https://delaware.iowaassessors.com/forms.php.  Petitions may be submitted electronically to dlett@co.delaware.ia.us, dropped off to or mailed to the Delaware County Assessor's Office, 301 E Main St., Rm 100, Manchester, IA  52057.  

NOTICE TO PROPERTY OWNERS WITH CHANGES TO THEIR PARCEL(S)

The Delaware County Assessor’s Office WILL NOT be mailing postcards in the Fall of 2025.

If you have made any changes to your property since January 1, 2025 (Reporting Requirements), please report them by September 30, 2025 using one of the following methods:

• Complete the Data Update Form located within your parcel information on the Beacon Website
• Visit our office in person
• Call us at 563-927-2526, Monday–Friday, 8:00 a.m.–4:30 p.m.

If no changes have been made to your property, no action is required.

In order to qualify for the Homestead Tax Credit, you must

     1.  Own and occupy the property as a homestead on July 1 of each year

     2.  Declare residency in Iowa for income tax purposes

     3.  Occupy the property for at least six months each year 

In order to qualify for the 65+ exemption, you must

     1. Be age 65 or older as of January 1 of the year you apply

     2. Qualify for the homestead credit

The claim must be filed on or before July 1.  Claim is allowed for successive years without further filing as long as eligible. 

The application form can be found at beacon.schneidercorp.com.  Click on 'Property Search' and enter your property address in the address search field. Once on the parcel summary screen, click on 'Homestead Tax Credit Application' and complete the form.  You will be able to electronically submit the application and will receive a copy of the form emailed back to you.  

 If you qualify for a military exemption or disabled veteran credit, please contact the office for further instructions.  

For further questions, please contact our office at 563-927-2526 Monday through Friday, 8:00 a.m - 4:30 p.m.