Linn County Property Tax: Rates & Appeals (2026)

For the 2026 assessment year, the regular Linn County property assessment appeal deadline was Thursday, April 30, 2026. As of today, the next regular homeowner appeal deadline is Friday, April 30, 2027; file with the Linn County Board of Review through the Linn County Assessor unless the property is inside Cedar Rapids, where you file with the Cedar Rapids City Assessor. (linncountyiowa.gov)

Use Iowa’s Petition to Local Board of Review – Regular Session, Form 56-064. For Linn County parcels outside Cedar Rapids, mail or deliver it to Linn County Assessor’s Office, 935 Second St. SW, Cedar Rapids, IA 52404, or submit by email/fax by the deadline; Linn’s rules also recognize counter and outside-box delivery deadlines. (linncountyiowa.gov)

How assessments work in Linn County

Linn County has two assessing jurisdictions. The Linn County Assessor values real property in Linn County except Cedar Rapids; the Cedar Rapids City Assessor handles property inside city limits. Both use a January 1 assessment date, so your 2026 assessment is supposed to reflect value and property condition as of January 1, 2026. (linncountyiowa.gov)

Iowa’s statewide cycle matters. Every odd-numbered year is a reassessment year, so 2025 was a reassessment year and 2026 is an even year; Linn says property owners are notified by April 1 in odd years and, in even years, only if the assessed value changes. Cedar Rapids says its office revalues property every year even though Iowa’s general revaluation requirement is every two years. (linncountyiowa.gov)

For residential property, the legal target is market value—not last year’s tax bill and not the amount needed by local governments. Linn’s FAQ says residential, agricultural dwellings, multi-residential, commercial and industrial property are generally assessed at market value, using market research, sales ratio studies, local conditions and economic trends. For residential mass appraisal, Linn gathers property characteristics, uses the Iowa Real Property Appraisal Manual cost approach, then adjusts to the market using sales and statistical measures. (linncountyiowa.gov)

Taxes are not simply “assessment × tax rate.” The Auditor receives values from the county and city assessors, applies the state rollback, applies local levy rates, and sends taxes to the Treasurer for collection. Linn’s 2025 residential rollback for taxes payable in fiscal year 2026–2027 is 44.5345% of actual value; final rollback and levy rates for 2026 assessments will be set later, so any savings estimate for a 2026 appeal is necessarily an estimate until those are certified. (linncountyiowa.gov)

Whether you should appeal

Appeal when you can show the assessment is too high as of January 1 or inequitable compared with similar assessed properties. The official Iowa petition allows five grounds: inequitable assessment, assessed for more than lawful value, exempt/not assessable/misclassified, error, or fraud/misconduct. If you argue unequal treatment, Linn’s rules say to include comparable property addresses or legal descriptions and their assessments; if you argue overvaluation, state the value you believe is correct. (revenue.iowa.gov)

Good Linn-specific evidence starts with the county’s own property record and sales tools. The Assessor publishes a Residential Sales dashboard for Linn County not including Cedar Rapids; for each reassessment year, assessors use prior-year sales, and the dashboard includes 2022–2025 normal arm’s-length residential sales, with map, living area, sale price, assessed value and median ratio fields. (linncountyiowa.gov)

Do not compare your assessed value to the taxable value on your tax bill. Linn specifically tells owners to compare assessment-roll values or property record cards, because taxable value comes after state rollback. (linncountyiowa.gov)

Published local results show that appeals are possible but not automatic. Linn County Assessor’s 2024 annual report reported 58 Board of Review appeals, 17 upheld, 71% denied, and total Board reductions of $5,735,600; the larger 2023 reassessment year had 1,328 appeals, 415 upheld, 69% denied, and total reductions of $37,570,200. I found no official Linn publication giving a median homeowner reduction. (linncountyiowa.gov)

Step-by-step how to file

1. Confirm the right assessor. If your parcel is outside Cedar Rapids, use Linn County. If it is inside Cedar Rapids, use the Cedar Rapids City Assessor at City Services Center, 500 15th Avenue SW, Cedar Rapids, IA 52404, phone 319-286-5888, email CRassessor@cedar-rapids.org. (linncountyiowa.gov)

2. Try informal review early. The informal period is April 2 through April 25. Linn accepts informal review requests by phone or in writing by paper or electronic medium, but all informal agreements must be settled by April 25. Do not let informal review consume your formal deadline; if no signed agreement is done, file the formal petition by April 30. (linncountyiowa.gov)

3. Complete the form. The form name is Petition to Local Board of Review – Regular Session, 56-064. It must be filed or mailed from April 2 through April 30 and postmarked no later than April 30. Use one petition per parcel unless the assessor tells you otherwise; attach your sales, photos, repair estimates, comparable assessments, appraisal, or closing statement. (revenue.iowa.gov)

4. Choose your hearing option on the form. If you want to speak, check the oral-hearing request on the petition when you file. Linn’s rules say no oral hearing is held without that written request, oral hearings are normally limited to five minutes, and electronic means are acceptable. If you cannot attend, Linn allows a phone call during the assigned time, conversion to non-oral, or withdrawal. (linncountyiowa.gov)

5. File on time. For Linn County, mail to Linn County Assessor’s Office, 935 Second St. SW, Cedar Rapids, IA 52404; fax to 319-892-5239; or email the completed petition to the Assessor’s Office. Linn’s rules list deadline times: email and fax by midnight; counter or the outside box at the Public Service Center by 4:30 p.m. on April 30 or the next business day if April 30 falls on a weekend. The official sources reviewed do not list a local Board of Review filing fee. (linncountyiowa.gov)

What happens after

The appeal authority is the Linn County Board of Review or, for Cedar Rapids parcels, the Cedar Rapids Board of Review. Linn describes the local Board as three or five members familiar with local market conditions; it operates independently of the Assessor and can confirm, increase or decrease an assessment. Cedar Rapids’ Board has five members appointed by the Cedar Rapids Conference Board. (linncountyiowa.gov)

Boards of Review consider protests May 1 through May 31, unless the Iowa Department of Revenue Director extends the session to July 15. Linn mails the official decision to each petitioner after the Board acts. If you lose or receive only a partial reduction, you may appeal to the Property Assessment Appeal Board (PAAB) or bypass PAAB and go to district court. PAAB appeals are due within 20 days after the Board adjourns or May 31, whichever is later; PAAB says there is no cost to file a PAAB appeal and that PAAB does not accept new appeals by email or fax. (revenue.iowa.gov)

Local tips

First, check exemptions before spending time on valuation. Iowa’s 2026 law replaced the old homestead credit with a 10% homestead exemption for assessment year 2026, with a taxable-value minimum of $5,500 and maximum of $20,000 for the first year, and the change applies to taxes paid in September 2027 and March 2028. Eligible owners age 65 or older can also receive an additional $6,500 homestead exemption. Existing claimants who had homestead before July 1, 2026 do not need to refile if still eligible. (revenue.iowa.gov)

For Linn County homeowners outside Cedar Rapids, homestead applications can be started from the parcel listing on linn.iowaassessors.com; Linn’s form instructions also allow return by mail, the white drop box, or email, and list 319-892-5220 and assessor@linncounty.org for questions. The deadline for homestead, 65+ homestead, military and several other homeowner exemptions is July 1. (linncountyiowa.gov)

A realistic savings example: assume a Marion home in the Linn-Mar school district is reduced from $325,000 to $300,000 on appeal. Using the current FY2026–2027 Marion/Linn-Mar total district levy of 40.381900 per $1,000 and the 2025 residential rollback of 44.5345%, a $25,000 assessment cut reduces taxable value by about $11,134 before homestead. For a homeowner receiving the new 10% homestead exemption, the net taxable reduction is roughly $10,020, producing estimated tax savings of about $405 per year at that Marion/Linn-Mar rate. Your actual result will vary by school district, city/township, exemptions, rollback and the levy rates certified for the year your appealed assessment is taxed. (linncountyiowa.gov)

Linn County Property Tax Rate

No single countywide homeowner tax rate applies in Linn County because total property tax levy depends on the parcel’s taxing district. For FY 2026–2027, the Linn County Auditor’s official consolidated levy table lists district-specific total levies; the countywide Linn County component is 6.05427 per $1,000 of taxable value, and the Linn County Rural Service component is an additional 2.60364 per $1,000 of taxable value where applicable.

Source: https://www.linncountyiowa.gov/DocumentCenter/View/28775/Fiscal-Year-2026-2027-PDF

When Are Property Taxes Due in Linn County?

Property tax payments are due twice each year: September 1 and March 1. Late fees begin October 1 and April 1. Two installments: first installment due September 1 and second installment due March 1; mailed payments must be postmarked by September 30 for the first installment or March 31 for the second installment to avoid a late fee.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.linncountyiowa.gov/203/9994/Property-Tax

Property Tax Exemptions in Linn County

• Iowa Homestead Tax Credit / Homestead Tax Exemption — Iowa homeowners who own and occupy the property as their homestead and meet Iowa residency/occupancy requirements; current recipients do not need to refile if they continue to qualify.. For the current payable cycle, the county lists the homestead credit as the actual tax levy on the first $4,850 of value. Under 2026 Iowa Acts SF 2472, beginning with assessment year 2026 taxes paid in September 2027 and March 2028, the homestead benefit becomes an exemption equal to 10% of taxable value, with a minimum exemption of $5,500 and a maximum of $20,000 in taxable value. Yes, one-time application unless already receiving the credit/exemption and still eligible. Apply by July 1 of the assessment year.. (Source: https://revenue.iowa.gov/taxes/tax-guidance/property-tax/homestead-tax-credit-and-exemption)
• 65+ Homestead Tax Exemption — Eligible homestead claimants who are age 65 or older on or before January 1 of the assessment year.. Additional $6,500 reduction in taxable value. Yes, one-time application; if approved, it applies in successive years while eligible. Apply by July 1 of the assessment year.. (Source: https://revenue.iowa.gov/taxes/tax-guidance/property-tax/homestead-tax-credit-and-exemption)
• Iowa Military Exemption — Qualified military veterans who own the property on July 1 of the claim year.. Reduces taxable value by $4,000. Yes, initial claim required; subsequent claims are not required on the same property. Apply by July 1 of the claim year.. (Source: https://www.linncountyiowa.gov/1067/13228/Credits-Exemptions)
• Iowa Disabled Veteran Homestead Property Tax Credit — Veterans with a permanent 100% service-connected disability rating, veterans with a permanent and total disability rating based on individual unemployability paid at the 100% disability rate, and certain qualifying surviving spouses; the veteran must own and occupy the property as a homestead and meet Iowa residency/occupancy requirements.. Credit for the actual tax levy on the qualifying homestead; for applications submitted on or after July 1, 2026, Linn County notes the qualifying homestead is limited to the dwelling and up to one-half acre of land, with no appurtenances. Yes, application with supporting veteran documentation required. Apply by July 1 of the claim year.. (Source: https://www.linncountyiowa.gov/1067/13228/Credits-Exemptions)
• Iowa Property Tax Credit for Senior and Disabled Citizens — Iowa homeowners who are 65 or older or totally disabled and meet annual household income requirements.. Property tax credit amount depends on the state formula, income, and taxes due; no fixed countywide dollar amount was stated on the official source. Yes, file with the county treasurer each year. Apply by June 1 preceding the fiscal year in which the property taxes are due; county treasurer may grant extensions.. (Source: https://revenue.iowa.gov/taxes/tax-guidance/tax-credits-deductions-exemption/tax-credits-and-exemptions)
• Iowa Family Farm Credit — Agricultural or horticultural land in qualifying tracts where the owner or designated person is actively engaged in farming the land.. Credit for any general school fund tax in excess of $5.40 per $1,000 of assessed value. Yes, initial claim required; subsequent claims are not required if ownership and the actively engaged designated person remain the same. Apply by November 1.. (Source: https://www.linncountyiowa.gov/1067/13228/Credits-Exemptions)

How to Look Up Your Property Record in Linn County

You can look up your property's official record at https://linn.iowaassessors.com/search/res/. Official Linn County Assessor real estate search for parcel/property information; the assessor site notes assessed values are public property data and that statutory exemptions, including revitalization exemptions, may affect taxable values.