Recorder


Lorie Thompson

Deputy Recorder
Patty Kelley

Clerks
Margie Heffernan
&
Rene Hiller

Location
Courthouse, 1st Floor
111 N 2nd Ave.
Logan, IA 51546

Hours of Operation
Mon. - Fri.
7:00 a.m. to 4:30 p.m.

Phone:
(712) 644-2545
Fax:
(712) 644-3157

  Other Websites of Interest



The Office of the County Recorder was created by the First Legislative Assembly of the Territory of Iowa in 1839.  The County Recorder continues to maintain official records of documents affecting real estate in order to protect innocent third parties in real estate transactions.

The County Recorder’s office is at the hub of the courthouse function to serve you.  The County Recorder’s Office also has many duties and services it provides to the public.

Lands & Records Management

Vital Records

Military Records

Licenses - Registrations - Applications

Passports

Other Responsibilities

Lands & Records Management

Your recorder/registrar is responsible for recording your:

Vital Records

Your recorder/registrar:

Military Records

Your recorder/registrar:

License - Registrations - Applications

Your recorder/registrar is responsible for selling or issuing:

Passports

As agents, recorders/registrars assist in completing and mailing applications for passports.

Below are some sites you can visit to get more information about the U.S. Passport application process.

Other Responsibilities

Your recorder/registrar also:































 

Market Value

Value Changes

Tax Levies &
Assessed Values

Exemptions & Credits

What is Market Value?

Market value of a property is an estimate of the price that if would sell for on the open market on January First of the year of assessment.  This is sometimes referred to as the "arms length transaction" or "willing buyer/willing seller" concept.

How does the Assessor estimate Market Value?

To estimate the market value of your property, the Assessor generally uses three approaches.

  1. The first approach is to find properties that are comparable to yours which have sold recently.  Local conditions peculiar to your property are taken into consideration.  The assessor also uses sales ratio studies to determine the general level of assessment in a community, in order to adjust for local conditions.  This method generally referred to as the MARKET APPROACH and usually considered the most important in determining the value of residential property.
  2. The second approach is the COST APPROACH and is an estimate of how many dollars at current labor and material prices it would take to replace your property with one similar to it.  In the event improvement is not new appropriate amounts for depreciation and obsolescence would be deducted from replacement value.  Value of the land then would be added to arrive to the total estimate of value.
  3. The INCOME APPROACH is the third method used if your property produces income such as an apartment or office building.  In that case, your property could be valued according to its ability to produce income under prudent management; in other words, what another investor would give for a property in order to gain its income.  The income approach is the most complex of the three approaches because of the research, information and analysis necessary for an accurate estimate of value.  This method requires thorough knowledge of local and national financial conditions, as well as any developmental trends in the area of the subject property being appraised since errors or inaccurate information can seriously effect the final estimate of value.

Why Values Change

State law requires that all real property be reassessed every two years.  The current law requires the reassessment to occur in odd numbered years.  Changes in market value as indicated by research, sales ratio studies and analysis of local conditions as well as economic trends both in and outside the construction industry are used in determining your assessment.  If you disagree with the assessor's estimate of value, please consider these two questions before proceeding.

  1. What is the actual market value of my property?
  2. How does the value compare to similar properties in the neighborhood?
If you have any questions about the assessment of your property, feel free to come in and discuss it with the Assessor.

You may file a written protest with the Board of Review which is composed of three or five members from various areas of the assessing jurisdiction.  The Board operates independently of the Assessor's office, and has the power to confirm or to adjust either upward or downward any assessment.

Protest Applications may be acquired from the Assessor's Office and need to be returned back to the Assessor's Office for filing with the Board of Review. If you are not satisfied with the decision of the Board of Review you may appeal to district court within twenty days after adjournment of said Board, or twenty days after May 31st whichever is latest.

Tax Levies & Assessed Values

There are a number of different taxing districts in a jurisdiction, each with a different levy.  Each year the County Auditor determines for that district a levy that will yield enough money to pay for schools, police and fire protection, road maintenance and other services budgeted for in that area.  The tax levy is applied to each $1,000 of a property's taxable value.  The value determined by the Assessor is the assessed value and is the value indicated on the assessment roll.  The taxable value is the value determined by the auditor after application of state-ordered "rollback" percentages for the various classes of property and is the value indicated of the tax statement.  When comparing the value of your property with other properties always compare with the value on the assessment roll or the assessor's property record cards and not the value indicated on the tax statement.

Exemptions & Credits

Iowa law provides for a number of exemptions and credits, including Homestead Credit and Military Exemption. &It is the property owner's responsibility to apply for these as provided by law.  If the property you were occupying as a homestead is sold, or if you cease to use the property as a homestead you are required to report this to the assessor in whose jurisdiction the property is located.

Visit http://www.iowa-assessors.org to read more information on exemptions and credits.































 

Dates to Remember

Things to Remember

Dates to Remember

January 1 - Effective date of current assessment.

April 16 through May 5 inclusive - Protest of assessment period for filing with the local Board of Review.

May 1 through adjournment - Board of Review meets each year.

October 16 through October 25 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).

January 1 through December 31 - Period for filing for Homestead Credit and Military Exemption.  One time filing is provided, by statute, unless the property owner is (1) filing for Military or Homestead Credit the first time; (2) has purchased a new or used home and is occupying the property as a homestead as of July 1st; or (3) owner was using as a homestead but did not previously file.  If the home qualifies and the property owner files on or before July 1, the exemption will go into effect for the current assessment year.  If the property owner files after July 1, the exemption will go into effect the year following the sign up.

Filing is required on the following, if provisions have been made for exemptions as required:

Things to Remember

On values determined as of January First, one does not start to pay taxes until eighteen 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 four percent 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.

Increases in assessed value of individual parcels of property as determined by the assessor, may exceed four percent 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 the rate set by the Legislature.  The rate is currently seven percent.  Tentative and final equalization orders are issued by the Director of Revenue and Finance in odd numbered years on or about August 15th, and October 1st respectively.  The orders are sent to the various county Auditors who apply them to the classes of property affected, if any.

Assessors and members of the Board of Review are appointed to their terms of office.  Assessors, in addition to completing the required 150 hours of Continuing Education, must be approved by a majority vote of the Conference Board in order to be reappointed.

If you desire further information, questions concerning PROPERTY VALUES or other information relating thereto should be addressed to the Assessor's Office and not the Board of Supervisors or Treasurer.