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Linn County, IA

18 min read

Linn County, Iowa — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → iowa. This page covers how Linn County actually runs it. Iowa is a tax-lien-certificate → tax-deed state with a bid-down-ownership-percentage auction; there is no tax-sale surplus in Iowa — the certificate holder captures the owner’s equity on deed issuance. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Cedar Rapids
  • Population (2020 census): 230,299 (FIPS 19113)
  • Recording unit: county
  • Parent legal framework: iowa

C1. Local Tax Sale

Conducts own sale? Yes — the Linn County Treasurer administers the annual tax-lien-certificate sale independently.

Platform: iowataxauction.com — all bids submitted online through this platform; no mailed or emailed registrations accepted.

Sale calendar:

  • Frequency: Annual, third Monday in June per Iowa Code §446.7(1); adjourned at ≤2-month intervals for unsold parcels.
  • 2026 annual sale: June 15, 2026, 9:00 a.m. (online via iowataxauction.com)
  • Last day to pay before 2026 sale: June 12, 2026
  • Last day for online payment before 2026 sale: June 11, 2026
  • Delinquency cut-off for 2026 notices: April 22, 2026
  • 2026 delinquent list published: Week of May 25, 2026 in the Mount Vernon-Lisbon Sun; also available on iowataxauction.com by Friday, May 29, 2026
  • Source: 2026 Tax Sale Rules PDF (retrieved 2026-06-02); Notice of Tax Delinquency and Pending Tax Sale (retrieved 2026-06-02)

Registration:

Registration fee: $37.00 non-refundable, paid via ACH debit

Required registration documents:

  1. Online W-9 form — required for IRS 1099-INT reporting on cumulative interest ≥ $600/year
  2. Payment of $37.00 registration fee by ACH debit

Bidder eligibility:

  • Must be 18 years of age or older as of the sale date (June 15, 2026)
  • Entity bidders must have a federal tax identification number and either a designation of agent for service of process on file with the Iowa Secretary of State (515-281-5204) or a verified statement of trade name on file with the Linn County Recorder (319-892-5420)
  • A tax sale certificate or treasurer’s deed can be set aside if the bidder is determined to have been ineligible; the general rule is that a buyer should never hold an interest or lien in the parcel offered for sale
  • Source: 2026 Tax Sale Rules PDF (retrieved 2026-06-02)

Bidding mechanics: Bid-down ownership percentage (Iowa Code §446.16(1)); all parcels offered beginning at 100% undivided interest; bid-downs in whole percentage points from 99% to 1% (minimum 1%). Linn County does not use batches. Parcels offered in the order published. Bids may be uploaded before 9:00 a.m. but are not applied until the sale opens. Sale closes at 11:00 a.m. Winner = lowest percentage bid; ties resolved by random selection.

Payment after winning: An ACH debit for the total amount due initiates automatically from the account designated at registration when the sale closes. Total includes all delinquent taxes, special assessments, interest, special assessment collection fees, publishing costs, and a $20.00 certificate fee per certificate. If payment is dishonored, the bidder has three business days to repay with guaranteed funds or certificates are cancelled; a $30.00 NSF service fee is assessed.

Certificate delivery: 7–15 business days after the sale, delivered electronically (original stays with the Treasurer’s office).

Assignment fee: $100.00 per assignment transaction, deposited to the county general fund; not added to the redemption amount.

Delinquent list location:

  • Published in the Mount Vernon-Lisbon Sun (the county’s designated official newspaper for this purpose), week of May 25, 2026
  • Also online at www.iowataxauction.com by May 29, 2026 (registration required to view parcel data)
  • PDF and Excel versions of the 2026 Tax Publication List available on the county’s Property Tax Forms page: PDF | Excel
  • Source: 2026 Tax Sale Rules PDF (retrieved 2026-06-02); Property Tax Forms page (retrieved 2026-06-02)

Rate within statutory range: Iowa fixes a statutory rate of 2% per month (Iowa Code §447.1(1)); not a county-settable variable.

Certificate cancellation for failure to obtain deed: After three years have elapsed from the tax sale date without the certificate holder filing the Iowa Code §447.12 affidavit of service, the Treasurer will cancel the certificate.

C2. Local Redemption → framework: right-of-redemption

Where to redeem: Linn County Treasurer’s Office — in person or by mail. Tax sale redemptions cannot be paid through iowataxandtags.org; they require in-person contact or phone coordination.

935 2nd Street SW, Cedar Rapids, IA 52404

How to redeem:

  1. Contact the Treasurer at (319) 892-5500 to obtain the redemption amount
  2. Submit payment in certified funds (cash, cashier’s check, or money order) plus a completed Application and Affidavit for Redemption of Parcel Sold for Taxes form
  3. Payment must be received by the Treasurer by the close of business on the 90th day from the date of completed service of the §447.12 notice of expiration of right of redemption (except county-held certificates)

Redemption form: Application and Affidavit for Redemption of Parcel Sold for Taxes (applicable to sales on or after April 24, 1995). The form requires the GPN (parcel number), tax sale date, redemption amount, and the redeemer’s sworn statement of their qualifying interest (title holder, person taxed, mortgagee, vendor under recorded contract, lessee, person in possession, or other recorded interest holder).

Redemption amount: Original taxes + $20.00 certificate fee + 2% per month of sale + subsequent tax payments with 2% + notices + publication costs (if required) + record search ≤ $300 (if performed by an active Iowa Title Guaranty-participant abstractor or Iowa-licensed attorney). Costs filed after redemption are not collected by the Treasurer (may be pursued by court action against the owner).

Subsequent tax payments: Certificate holders may pay subsequent delinquent taxes beginning one month and fourteen days after an installment becomes delinquent. Accepted in the Treasurer’s office or online at www.iowataxandtags.org using the subsequent tax payment option. Online payments not made through the subsequent-tax-payment process are treated as voluntary payments and are excluded from redemption calculations.

Redemption proceeds paid to certificate holder: Upon redemption, the Treasurer initiates an ACH deposit to the certificate holder’s registered account and sends an email with a breakdown of the redemption.

Deed issuance fee: $25.00 per parcel. The certificate of purchase, the$25.00 fee, and recording fees must be submitted to the Linn County Treasurer within 90 calendar days after the redemption period expires; failure results in certificate cancellation.

Deviations from state default: None identified. Iowa Code §§446–448 govern entirely.

Redemption contact:

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Iowa has NO tax-sale surplus by design. Because the purchaser pays only the total amount due (taxes/interest/fees/costs) and takes the entire parcel by treasurer’s deed on the bid-down percentage, the annual tax-lien-certificate sale produces no excess cash. There is no claim, no filing venue, and no deadline in Linn County (or anywhere in Iowa) for a “tax surplus” claim. See iowa Module 3.

Tyler v. Hennepin exposure: Iowa’s no-surplus tax-deed scheme is directly challenged under tyler-v-hennepin-county (598 U.S. 631 (2023)). The reform bill SF 2313 (2026) failed; litigation (Woods v. Fayette County) is ongoing. Status: non_compliant / unresolved. See iowa Modules 0 & 3.

Mortgage-foreclosure overplus (different track): A Linn County sheriff’s mortgage-execution sale can produce surplus. Under Iowa Code §654.7 (“Overplus”), if any surplus remains after satisfying the mortgage debt and costs, and there is no other lien on the property, the overplus is paid to the mortgagor. Where junior liens exist, the Iowa Code §628.20 waterfall applies.

Where mortgage overplus is handled: The Clerk of the Linn County District Court (6th Judicial District) receives and distributes surplus from sheriff’s sales. The Civil Division of the Linn County Courthouse handles foreclosure cases and related payments.

Claim filing venue (mortgage surplus):

  • Office: Clerk of the Linn County District Court
  • Address: 51 Third Avenue Bridge (May’s Island), Cedar Rapids, IA 52401
  • Phone: (319) 398-3411, ext. 1212 (Civil Division)
  • Email: countyclerk.linn@iowacourts.gov
  • Source: linncountyiowa.gov/1123/Clerk-of-Court (retrieved 2026-06-02); search results citing iowacourts.gov (retrieved 2026-06-02)
  • needs_verification: Linn County District Court-specific procedural form for claiming §654.7 mortgage overplus not retrieved from a primary official page

Unclaimed property: Any unclaimed overplus ultimately escheats to the Iowa Treasurer of State under Iowa Code ch. 556. Claimants may search and file free at GreatIowaTreasureHunt.gov.

▸ For Investors / Operators — Linn County’s annual tax-lien-certificate sale runs on iowataxauction.com (not GovEase) on the third Monday in June; the 2026 sale is June 15 from 9:00–11:00 a.m. with registration open May 18 – June 11. The $37 registration fee and W-9 are required; payment is by ACH debit only (no venue-day payment). Bidding is a bid-down ownership percentage with no batches — parcels offered individually; lowest-percentage bid wins, and that percentage determines the undivided interest the certificate holder acquires. Iowa’s tax-deed scheme produces no excess-proceeds surplus — the certificate holder captures the owner’s equity on deed issuance, a structure directly challenged under tyler-v-hennepin-county (status: non_compliant / unresolved). Subsequent delinquent taxes may be paid beginning one month and fourteen days after an installment becomes delinquent.

▸ For Former Owners — Iowa’s annual tax-sale structure produces no recoverable “surplus” from the tax-lien sale itself — there is no claim form or claim filing venue because the certificate holder acquires the equity. However, if your property was sold at a mortgage-execution (sheriff’s) sale in Linn County and the sale price exceeded the debt and costs, that overplus belongs to you under Iowa Code § 654.7. Contact the Clerk of the Linn County District Court (51 Third Avenue Bridge, Cedar Rapids, IA 52401; (319) 398-3411, ext. 1212) to claim. Unclaimed overplus ultimately escheats to the Iowa Treasurer of State; search at GreatIowaTreasureHunt.gov.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Tax CollectorBrent C. Oleson935 2nd St SW, Cedar Rapids, IA 52404(319) 892-5500linncountyiowa.gov/203/Property-Tax
Clerk of District Court—51 Third Ave Bridge (May’s Island), Cedar Rapids, IA 52401(319) 398-3411linncountyiowa.gov/1123/Clerk-of-Court
Recorder / Register of DeedsCarolyn Siebrecht935 2nd St SW (PO Box 1406), Cedar Rapids, IA 52404(319) 892-5420linncountyiowa.gov/149/Recorder
Sheriff — Civil DivisionBrian D. Gardner (Sheriff) / Lt. Matt Pavelka (Civil Cmdr.)310 2nd Ave SW, Cedar Rapids, IA 52404(319) 892-6240 (Civil)linncountyiowa.gov/328/Foreclosure-Sales

Notes:

C5. Local Procedure Notes

  • Linn County uses iowataxauction.com, not GovEase. Several other large Iowa counties (e.g., Polk) use GovEase; Linn County uses the older Iowa Tax Auction program at iowataxauction.com — confirmed by the 2026 Tax Sale Rules PDF (directly fetched and text-extracted).

  • No batch sales. The 2026 Tax Sale Rules explicitly state that “Linn County will not be utilizing batches.” All parcels are offered individually in publication order.

  • Sale runs 9:00 a.m.–11:00 a.m. A 2-hour online auction window; bids may be pre-uploaded but are not applied until 9:00 a.m.

  • Delinquent list published in Mount Vernon-Lisbon Sun. Unlike many larger Iowa counties that publish in the county-seat daily newspaper, Linn County uses a smaller regional weekly paper as the designated legal publication for the tax sale list.

  • Sheriff foreclosure sales posted in three locations and published twice in the Cedar Rapids Gazette. Posted at: Linn County Courthouse, Marion City Hall Clerk’s Office, and the Linn County Recorder’s Office. Sales held at 10:00 a.m. at the Linn County Sheriff’s Office, Civil Division.

  • Sheriff-sale buyer caution: All purchases are “buyer beware” — no title guarantee, liens may remain, keys not provided, unoccupied property cannot be entered before purchase, occupied property requires resident permission. County recommends legal counsel.

  • Sheriff-sale payment: Cash, or personal check with bank guarantee letter (must be exchanged for cashier’s check made out to “Linn County Sheriff” by noon the same day); overpayments refunded. Failure to complete payment triggers Iowa Code §626.85.

  • Sheriff-sale redemption certificate: Buyer in a mortgage-execution sale with a redemption period receives a certificate of purchase (keep the original); sheriff’s deed issues after redemption expires. Lost certificates require a court order for a duplicate. Deed must be obtained within 8 years or the sale is cancelled (Iowa Code §626.96–626.97).

  • Recorder uses Fidlar system. As of September 3, 2024, the Linn County Recorder’s Office switched to Fidlar Technologies for land record management. Searches are through ava.fidlar.com or iowalandrecords.org.

    • Source: CBS2 Iowa news (confirmed via search index, retrieved 2026-06-02)

  • Property Fraud Alert available. Residents can subscribe for free to receive notifications when a document is recorded in their name through the Recorder’s Office portal.

  • No county ordinance deviations from Iowa Code §§446–448 identified.

C6. Records Access

ResourceURL
Property tax parcel & payment search (IowaTaxAndTags)iowataxandtags.org
Tax sale delinquent list (2026 PDF)linncountyiowa.gov — 2026 Tax Publication List PDF
Tax sale auction platformiowataxauction.com
Recorder / deed search (Fidlar)ava.fidlar.com/IALinn
Recorder / deed search (Iowa Land Records statewide)iowalandrecords.org
Assessor parcel searchlinn.iowaassessors.com
GIS / land records map applicationgis.linncountyiowa.gov/apps/real-estate/land-records/
GIS ArcGIS experience portalexperience.arcgis.com/experience/bc0ca5518e274a0e89e4362f5d8669cc
GIS open data download portalopendata-linncounty-gis.opendata.arcgis.com
Sheriff foreclosure sales (upcoming & completed)linncountyiowa.gov/328/Foreclosure-Sales
Iowa unclaimed property (Great Iowa Treasure Hunt)GreatIowaTreasureHunt.gov

Sources confirmed via direct fetch or search index 2026-06-02.

C7. Meta

sources:

  • {type: official-county-doc, url: https://www.linncountyiowa.gov/DocumentCenter/View/28470/2026-Tax-Sale-Rules, retrieved: 2026-06-02} — 2026 Tax Sale Rules PDF (100.2 KB); full text extracted via pdftotext; confirms: platform (iowataxauction.com), sale date (June 15, 2026), registration window (May 18–June 11), $37 registration fee,$20 certificate fee, $25 deed issuance fee,$30 NSF fee, $100 assignment fee, no-batch policy, W-9 requirement, ACH payment, electronic certificate delivery, redemption rules, 3-year certificate cancellation timeline
  • {type: official-county, url: https://www.linncountyiowa.gov/m/newsflash/Home/Detail/4414, retrieved: 2026-06-02} — 2026 Notice of Tax Delinquency; confirms sale date June 15, 2026; delinquency cutoff April 22, 2026; publication deadline May 15; last day to pay June 12; last day online June 11; contact 319-892-5000
  • {type: official-county, url: https://www.linncountyiowa.gov/203/Property-Tax, retrieved: 2026-06-02} — Linn County Property Tax page; confirms Brent C. Oleson (Treasurer), 935 2nd St SW, phone 319-892-5500, lobby hours M-F 7:30-4:00, online payment via iowataxandtags.org, link to 2026 Tax Sale Rules and Publication Lists
  • {type: official-county, url: https://www.linncountyiowa.gov/208/Property-Tax-Forms, retrieved: 2026-06-02} — Property Tax Forms page; confirms Redemption Affidavit form (DocCenter/View/89), Basic Rules of Annual Tax Sale (DocCenter/View/28470), Direct Deposit Form for Tax Sale (DocCenter/View/3189), 2026 Tax Publication List PDF and Excel
  • {type: official-county-doc, url: https://www.linncountyiowa.gov/DocumentCenter/View/89, retrieved: 2026-06-02} — Application and Affidavit for Redemption of Parcel Sold for Taxes (April 24, 1995 form); full text extracted via pdftotext; confirms required interest categories and fields
  • {type: official-county, url: https://www.linncountyiowa.gov/Faq.aspx?QID=406, retrieved: 2026-06-02} — FAQ: What happens at a Tax Sale?; confirms certified-funds redemption requirement, affidavit form, 2%/month interest, subsequent-tax payment process
  • {type: official-county, url: https://www.linncountyiowa.gov/faq.aspx?TID=102, retrieved: 2026-06-02} — Sheriff’s Office Foreclosure Sales FAQs; confirms buyer-beware, payment methods, certificate of purchase, 8-year deed acquisition window (Iowa Code §626.96–626.97), no-entry rule
  • {type: official-county, url: https://www.linncountyiowa.gov/328/Foreclosure-Sales, retrieved: 2026-06-02} — Sheriff’s Office Foreclosure Sales page; confirms location (310 2nd Ave SW), publication in Cedar Rapids Gazette twice, posting at 3 public locations, Lt. Matt Pavelka (Civil Division Commander), phone 319-892-6240
  • {type: official-county, url: https://www.linncountyiowa.gov/1882/Upcoming-Foreclosure-Sales, retrieved: 2026-06-02} — Upcoming Foreclosure Sales page; confirms 10:00 a.m. sale time at Sheriff’s Office; live June/July 2026 sale schedule retrieved with case numbers and judgment amounts
  • {type: official-county, url: https://www.linncountyiowa.gov/1123/Clerk-of-Court, retrieved: 2026-06-02} — Clerk of Court page; confirms 51 Third Ave Bridge (May’s Island), phone 319-398-3411, ext. 1212 (Civil), foreclosure handling
  • {type: official-county, url: https://www.linncountyiowa.gov/149/Recorder, retrieved: 2026-06-02} — Recorder page; confirms Carolyn Siebrecht, 935 2nd St SW (PO Box 1406), phone 319-892-5420, Fidlar deed search, Iowa Land Records statewide search, recording fees ($5/page +$2 surcharge), federal/state tax lien recording ($6 certificate +$5 copy)
  • {type: official-county, url: https://www.linncountyiowa.gov/151/Sheriffs-Office/, retrieved: 2026-06-02} — Sheriff’s Office page; confirms Brian D. Gardner (Sheriff), 310 2nd Ave SW (mailing: PO Box 669), phone 319-892-6100, Civil Division services including foreclosure sales
  • {type: secondary, url: https://www.iowataxandtags.org/about-us/linn-county-treasurer/, retrieved: 2026-06-02} — Confirms Brent C. Oleson (took office Jan 3, 2023), staff names, hours, phone 319-892-5500, fax 319-892-5549, address 935 2nd St SW
  • {type: official-county, url: https://www.linncountyiowa.gov/1595/Real-Estate, retrieved: 2026-06-02} — Real estate records page; confirms Fidlar deed search at ava.fidlar.com/IALinn/AvaWeb/, Iowa Land Records statewide at iowalandrecords.org, Assessor at linn.iowaassessors.com, Property Fraud Alert service
  • {type: official-county, url: https://www.linncountyiowa.gov/418/GIS-Division, retrieved: 2026-06-02} — GIS Division page; confirms ArcGIS experience portal URL, open data portal, land records map at gis.linncountyiowa.gov/apps/real-estate/land-records/, GIS Manager Jason Siebrecht, phone 319-892-5250
  • {type: secondary, url: https://linn.iowaassessors.com/, retrieved: 2026-06-02} — Assessor portal; confirms Jerry Witt (Assessor, ICA RES AAS), phone 319-892-5220, hours M-F 8-4, address 935 2nd St SW 2nd floor
  • {type: official-state, url: https://www.iowatreasurer.gov/unclaimed-property, retrieved: 2026-06-02} — Iowa unclaimed property portal; confirms free search and claim at GreatIowaTreasureHunt.gov, types of covered assets, no deadline stated

needs_verification:

  • Clerk of Court current clerk name — not retrieved from an official page (only office contact confirmed)
  • Linn County District Court procedural form for claiming §654.7 mortgage-execution-sale overplus — general Iowa Code §628.20/§654.7 governs but county-specific form/process not retrieved from a primary page
  • Whether Linn County publishes upcoming/completed sheriff sale lists on its own domain or only on the upcoming/completed pages at linncountyiowa.gov/1882 and /1883 (PDF format) — the upcoming-sales page was fetched and confirms the table format, but a dedicated sheriff-sale-search portal was not identified
  • iowataxandtags.org online payment URL for Linn County specifically (county selector number) — payment portal is www.iowataxandtags.org but the county-specific payment selector parameter was not confirmed
  • Direct Deposit Form for Tax Sale (linncountyiowa.gov/DocumentCenter/View/3189) — not fetched; used for ACH setup for certificate holders

cross_links: iowa, tyler-v-hennepin-county, right-of-redemption, surplus-funds, treasurer-sale, sheriff-sale, bankruptcy-automatic-stay, due-process-notice, kluender-v-plum-grove-2023, dohrn-v-mooring-2008

changelog:

  • 2026-06-02 — Initial autoresearch draft. 2026 Tax Sale Rules PDF directly fetched and full text extracted via pdftotext (100.2 KB, 5 pages, author: Nicki Finger). All major Linn County official pages directly retrieved. Sale platform confirmed as iowataxauction.com; 2026 sale date June 15; $37 registration fee;$20 certificate fee; $25 deed issuance fee; no-batch policy; Mt. Vernon-Lisbon Sun as publication paper. Sheriff foreclosure sales confirmed at 310 2nd Ave SW, 10 a.m., Cedar Rapids Gazette publication. Five needs_verification items flagged (all Row 2 — honest gaps on clerk name, mortgage-overplus form, sheriff-sale portal, payment selector, and direct-deposit form URL).

▸ For Investors / Operators — Linn County’s annual tax-lien-certificate sale runs on iowataxauction.com (not GovEase) on the third Monday in June; the 2026 sale is June 15 from 9:00–11:00 a.m. with registration open May 18 – June 11. The $37 registration fee and W-9 are required; payment is by ACH debit only (no venue-day payment). Bidding is a bid-down ownership percentage with no batches — parcels offered individually; lowest-percentage bid wins, and that percentage determines the undivided interest the certificate holder acquires. Iowa’s tax-deed scheme produces no excess-proceeds surplus — the certificate holder captures the owner’s equity on deed issuance, a structure directly challenged under tyler-v-hennepin-county (status: non_compliant / unresolved). Subsequent delinquent taxes may be paid beginning one month and fourteen days after an installment becomes delinquent.

▸ For Former Owners — Iowa’s annual tax-sale structure produces no recoverable “surplus” from the tax-lien sale itself — there is no claim form or claim filing venue because the certificate holder acquires the equity. However, if your property was sold at a mortgage-execution (sheriff’s) sale in Linn County and the sale price exceeded the debt and costs, that overplus belongs to you under Iowa Code § 654.7. Contact the Clerk of the Linn County District Court (51 Third Avenue Bridge, Cedar Rapids, IA 52401; (319) 398-3411, ext. 1212) to claim. Unclaimed overplus ultimately escheats to the Iowa Treasurer of State; search at GreatIowaTreasureHunt.gov.

Legal information, not legal advice. This page summarizes publicly available government records and statutes for informational purposes only. Laws change; verify all information against current primary sources before acting. Consult a licensed Iowa attorney for advice specific to your situation.

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