Scott 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 Scott County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Davenport · Population: 174,669 (2020 Census) · Recording unit: county
• FIPS: 19163
• Parent legal framework: iowa

C1. Local Tax Sale

• Conducts own sale? Yes — annual sale conducted by the Scott County Treasurer.
• Platform: Registration processed online at www.iowatreasurers.org (Iowa State County Treasurer’s Association portal); bidding conducted in-person at the Scott County Board Room, Scott County Administrative Center, 600 W. 4th Street, Davenport. The county does NOT use iowataxauction.com for its in-person auction — registration is through iowatreasurers.org and the actual sale is held in the Board Room. Source: 2026 Tax Sale Rules PDF (retrieved 2026-06-02); 2025 Tax Sale Rules PDF (retrieved 2026-06-02).
• Calendar (2026):
  • Annual sale: Monday, June 15, 2026 at 8:30 a.m., Scott County Board Room, 600 W. 4th Street, Davenport
  • Continuation (if not completed June 15): Tuesday, June 16, 2026 at 1:00 p.m.
  • Adjourned sales: August 5, 2026; October 7, 2026 (held in the Scott County Treasurer’s Office)
  • Delinquent list available: on or about May 20, 2026, free at www.scottcountyiowa.gov/treasurer
  • Delinquent taxes published: May 27, 2026 in the Quad City Times
  • Source: 2026 Tax Sale Rules PDF (retrieved 2026-06-02).
• Prior year calendar (2025 confirmed):
  • Annual sale: June 16, 2025 at 8:30 a.m.; adjourned: August 6, 2025; October 8, 2025.
  • Source: 2025 Tax Sale Rules PDF (retrieved 2026-06-02).
• Registration window (2026): May 8, 2026 through June 7, 2026 (online only at www.iowatreasurers.org; no walk-in registrations accepted).
• Registration fee / deposit: $35.00 per bidder number (one bidder number per Tax I.D. Number); paid online at time of registration; non-refundable. No separate deposit beyond the registration fee — full payment of purchase price is due at the conclusion of the sale. Source: 2026 Tax Sale Rules PDF.
• Bidder requirements:
  • Must be 18 years of age or older
  • Valid government-issued photo ID required (driver’s license, birth certificate + picture ID)
  • Tax I.D. Number (TIN / SSN or EIN) required; incorrect TIN triggers 31% IRS backup withholding
  • Entities using a federal EIN must self-certify a Certificate of Existence from the Iowa Secretary of State or have a trade name on file with the county recorder per Iowa Code ch. 547
  • A bidder who holds an interest or lien in a parcel may not bid on that parcel
  • Source: 2026 Tax Sale Rules PDF.
• Payment terms: Full payment due at the conclusion of the sale. Accepted forms: personal check, money order, or guaranteed funds for the exact purchase amount. Cash, credit/debit cards, two-party checks not accepted. IRA checks accepted only if issued for the exact amount. Failure to pay cancels the purchase and bans the bidder from future Iowa tax sales. Source: 2026 Tax Sale Rules PDF.
• Certificate fee: $20.00 per certificate of purchase (included in redemption calculation). Deed issuance fee:$25.00 + variable recording fee (determined at time of deed request). Assignment fee: $100.00. Source: 2026 Tax Sale Rules PDF.
• Delinquent list location: Free online at www.scottcountyiowa.gov/treasurer; also published annually in the Quad City Times. Source: 2026 Tax Sale Rules PDF.
• Bid method: Iowa’s statutory bid-down-ownership-percentage method (95%, 90%, 80%, etc.); tie bids resolved by random selection. Second method: random number selection at 100%. See iowa Module 1 for statutory basis. Source: 2026 Tax Sale Rules PDF confirming Iowa Code §446.16(1).

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

• Where to redeem: Scott County Treasurer’s Office, 600 W. 4th Street, Davenport, Iowa 52801-1030. Redemption research available at www.scottcountyiowa.gov/treasurer. Source: 2026 Tax Sale Rules PDF.
• Local fees: Redemption amount = original sale amount + $20.00 certificate fee + 2$300 per Iowa Code §447.13). Source: 2026 Tax Sale Rules PDF (citing Iowa Code §447.13).
• 90-day notice filing: The 90-day Notice of Expiration of Right of Redemption and notice of cost may be filed electronically by scanning to treasurer@scottcountyiowa.gov with subject line “90-day notice (Certificate #)” — or delivered by mail or in person. Costs cannot be filed before the 90-day affidavit is filed per Iowa Code §447.12. Source: 2026 Tax Sale Rules PDF.
• Redemption contact:
  • Office: Scott County Treasurer’s Office
  • Phone: 563-326-8670 (Property Tax Division)
  • Email: treasurer@scottcountyiowa.gov
  • URL: https://www.scottcountyiowa.gov/treasurer
• Deviations from state default:
  • Scott County expressly accepts electronic filing of the 90-day notice via email.
  • The Treasurer requires documented proof that publication costs are valid (newspaper publisher’s invoice + written statement from certificate holder) before posting publication costs to the redemption amount.
  • Subsequent tax payments must be registered online at www.iowatreasurers.org per bidder ID; online sub payments cost $0.25/parcel.
  • Certificate cancellation at 3 years: if the certificate holder has not completed action to qualify for a deed within 3 years of the sale, the Treasurer will cancel the tax sale.
  • Source: 2026 Tax Sale Rules PDF.

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

• No tax-sale surplus exists by design. Iowa’s tax-lien-certificate-to-deed system (Iowa Code ch. 446–448) produces no cash surplus; the buyer pays only the total taxes/interest/fees due and receives either the certificate or (after redemption period) the deed. There is no excess bid to distribute. See iowa Module 3 for statutory analysis and the pending Woods v. Fayette County / Equity Trust (2026) Tyler constitutional challenge. This is an Iowa-wide rule, not a local deviation.
• Tax Deed Program (Scott County-specific): Parcels that remain unsold in two consecutive annual tax sales are forwarded from the Treasurer to the Scott County Planning & Development Department’s Tax Deed Program. The Planning Department then disposes of these properties via its own online auction process (separate from the annual tax sale), with minimum bids starting at $100 and a 10% buyer’s premium. As of December 2024, six parcels were disposed of in this manner. This program is a local administrative disposition of county-held tax-deed parcels — it is not a surplus-recovery vehicle.
  • Contact: Scott County Planning & Development Department, phone 563-326-8643
  • URL: https://www.scottcountyiowa.gov/planning/tax-deed-properties
  • About auction: https://www.scottcountyiowa.gov/planning/tax-deed-properties/about-auction
  • Source: Web search results citing scottcountyiowa.gov/planning/tax-deed-properties (retrieved 2026-06-02).
• Mortgage-sale surplus (different track): A sheriff’s execution sale on a mortgage foreclosure can yield excess proceeds. Per Iowa Code §628.20, any excess over the bid and liens is refunded to the party who paid, or credited to junior lienholders per affidavit. Unclaimed excess is subject to Iowa’s unclaimed property law (Iowa Code ch. 556); claims are filed with the Iowa Treasurer of State.
• Claim filing venue (mortgage surplus): Clerk of the District Court, Scott County Courthouse, 400 W. 4th St., Davenport, Iowa 52801 — phone 563-326-8647. Surplus from a sheriff’s sale is typically deposited with the clerk per Iowa Code ch. 628.
• Unclaimed funds: Iowa Treasurer of State unclaimed property program — search and claim at https://www.greatiowatreasurehunt.com (Iowa’s unclaimed property portal). Source: iowa Module 3.
• needs_verification: No specific Scott County form or local deadline for claiming mortgage-sale surplus was located on official county pages (county site returned 403 on direct fetch). The general Iowa Code §628.20 framework applies. Contact the Clerk of Court directly for case-specific surplus information.

▸ For Investors / Operators — Scott County’s annual tax-lien sale is held in-person in the Scott County Board Room (600 W. 4th Street, Davenport) starting at 8:30 a.m. on June 15, 2026, using Iowa’s bid-down-ownership-percentage method; registration is online-only via iowatreasurers.org ($35 non-refundable fee; window May 8–June 7, 2026). Full payment in personal check or guaranteed funds is due at the conclusion of the sale — failure to pay bans the bidder from all Iowa tax sales. Iowa's certificate-to-deed system produces no cash surplus from the annual tax-lien sale itself; the acquisition return is through the deed (see iowa). For parcels that go unsold twice and are county-held, Scott County's Planning & Development Department auctions them online with a $100 minimum bid and 10% buyer’s premium.

▸ For Former Owners — Iowa’s tax-certificate structure does not generate a bid-above-debt surplus to claim. If your property went through a mortgage (sheriff’s sale) foreclosure and the sale price exceeded the judgment and costs, excess proceeds under Iowa Code §628.20 are typically deposited with the Clerk of the District Court (Scott County Courthouse, 400 W. 4th St., Davenport; 563-326-8647). Unclaimed funds ultimately route to Iowa’s Unclaimed Property program, searchable at greatiowatreasurehunt.com. Contact the Clerk directly for case-specific surplus information.

C4. Offices & Contacts

Sources: Iowa Treasurers — Scott County page (retrieved 2026-06-02); web search results for recorder/clerk/sheriff contacts (retrieved 2026-06-02); 2026 Tax Sale Rules PDF (retrieved 2026-06-02).

C5. Local Procedure Notes

• In-person sale with online registration: Unlike some Iowa counties that conduct fully online auctions through iowataxauction.com, Scott County holds its annual tax sale in-person in the Scott County Board Room at 8:30 a.m. Registration is online-only via iowatreasurers.org; no walk-in registration.
• Sale order: Regular certificates → public bidder sale certificates → Public Nuisance Sale (city-certified abandoned parcels) → mobile homes. All listed in district order, alphabetically by deed holder.
• Payment on day of sale only: Full payment must be received when the buyer leaves or at the conclusion of the sale — no deferred payment. Failure to pay bans the bidder statewide.
• Assignment fee is $100.00 (substantially higher than Iowa Code §446.31’s per-certificate fee for estates; this is the county’s administrative charge per the 2026 Rules).
• Subsequent tax payments online: Certificate holders pay subsequent taxes through www.iowatreasurers.org at $0.25/parcel per payment.
• Tax Deed Program: Scott County’s Planning & Development Department separately manages county-held tax-deed parcels that fail to sell twice at the treasurer’s annual sale — these are auctioned online with a 10% buyer’s premium and minimum bid of $100.
• Sheriff’s civil sales platform: Scott County Sheriff maintains an active civil sales listing at https://salesweb.civilview.com/Sales/SalesSearch?countyId=37 (updated daily). Sales held at 11:30 a.m. at the Scott County Courthouse entrance.
• Delinquent list publication: Quad City Times (the official county newspaper for this purpose). Source: 2026 Tax Sale Rules PDF.

C6. Records Access

• Parcel search (multi-department): https://www.scottcountyiowa.gov/parcels — Beacon/Schneider Geospatial portal showing Auditor, Recorder, Treasurer, and Assessor data (including ownership, taxes, values, sales, sketches); updated nightly. Direct Beacon URL: https://beacon.schneidercorp.com/Application.aspx?AppID=1024&LayerID=21532&PageTypeID=1&PageID=9188
• Recorder / deed search: Free web-based search (AVA system) via the Recorder’s Office portal; Laredo Anywhere for account-based advanced search (requires signed agreement). URL: https://www.scottcountyiowa.gov/recorder/land-records
• GIS map: https://www.scottcountyiowa.gov/it/gis-map-service (Beacon GIS map service)
• Tax payment portal: https://pay.iowataxandtags.org/ (Iowa Tax and Tags — accepts Visa, MasterCard, Discover, e-check); also accessible through https://www.iowatreasurers.org
• Delinquent tax list / redemption research: https://www.scottcountyiowa.gov/treasurer (free, updated regularly)
• Sheriff civil sales: https://salesweb.civilview.com/Sales/SalesSearch?countyId=37
• Tax deed properties: https://www.scottcountyiowa.gov/planning/tax-deed-properties

Sources: Web search results for scottcountyiowa.gov parcels/recorder/GIS (retrieved 2026-06-02).

C7. Meta

• parent_state: iowa
• last_verified: 2026-06-02
• confidence: 0.95
• completeness_score: 0.90
• gap_score: 5

sources:

• {type: official_rules_pdf, url: https://www.scottcountyiowa.us/treasurer/pub/tax_sale_rules/2026_Annual_Tax_Sale_Rules.pdf, retrieved: 2026-06-02} — Scott County 2026 Annual Tax Sale Rules (Treasurer Tony Knobbe; revised 2/18/2026): sale date June 15 2026, registration May 8–June 7 via iowatreasurers.org, $35 fee, in-person Board Room, adjourned Aug 5 + Oct 7 2026, delinquent list May 20 2026, published Quad City Times May 27 2026
• {type: official_rules_pdf, url: https://www.scottcountyiowa.us/treasurer/pub/tax_sale_rules/2025_Annual_Tax_Sale_Rules.pdf, retrieved: 2026-06-02} — Scott County 2025 Annual Tax Sale Rules (revised 6/19/2025): sale June 16 2025, registration May 9–June 8 via iowatreasurers.org, adjourned Aug 6 + Oct 8 2025
• {type: official_rules_pdf, url: https://www.scottcountyiowa.us/treasurer/pub/tax_sale_rules/2023_Annual_Tax_Sale_Rules.pdf, retrieved: 2026-06-02} — Scott County 2023 Annual Tax Sale Rules (revised 2/20/2023): sale June 19 2023, confirming consistent $35 registration,$20 cert fee, in-person format
• {type: official_portal, url: https://www.iowatreasurers.org/index.php?module=treashome&idCounty=82, retrieved: 2026-06-02} — Iowa Treasurers Scott County page: treasurer Tony Knobbe, 2026 sale June 15, property tax phone 563-326-8670, motor vehicle 563-326-8664, email treasurer@scottcountyiowa.gov
• {type: official_portal, url: https://www.scottcountyiowa.gov/treasurer, retrieved: 2026-06-02 (via search; direct fetch returned 403; content confirmed via iowatreasurers.org portal)} — Scott County Treasurer homepage
• {type: official_portal, url: https://www.scottcountyiowa.gov/planning/tax-deed-properties, retrieved: 2026-06-02 (via search; direct fetch returned 403)} — Tax Deed Properties program; December 2024 online auction; Planning Dept. 563-326-8643
• {type: official_portal, url: https://salesweb.civilview.com/Sales/SalesSearch?countyId=37, retrieved: 2026-06-02} — Scott County Sheriff civil sales listing; upcoming June/July 2026 dates; updated 2026-06-02
• {type: secondary, url: https://www.deeds.com/recorder/iowa/scott/, retrieved: 2026-06-02} — Scott County Recorder: 600 W. 4th St., 563-326-8621, hours M–F 8–4:30, recording fees $7 first page +$5 each additional
• {type: secondary, url: https://beacon.schneidercorp.com/Application.aspx?AppID=1024&LayerID=21532&PageTypeID=1&PageID=9188, retrieved: 2026-06-02 (via search)} — Beacon GIS parcel portal for Scott County
• {type: search_result, url: https://www.scottcountyiowa.gov/sheriff/sales/information, retrieved: 2026-06-02 (via search; direct fetch returned 403)} — Sheriff sales info: 11:30 a.m. at courthouse entrance; phone 563-326-8626
• {type: search_result, url: https://www.scottcountyiowa.gov/courts/clerk-court, retrieved: 2026-06-02 (via search; direct fetch returned 403)} — Clerk of Court: 400 W. 4th St., 563-326-8647, email countyclerk.scott@iowacourts.gov
• {type: parent_state, url: https://www.legis.iowa.gov/docs/code/446.pdf, retrieved: 2026-06-01} — Iowa Code ch. 446 (tax sales — statutory framework)
• {type: parent_state, url: https://www.legis.iowa.gov/docs/code/447.pdf, retrieved: 2026-06-01} — Iowa Code ch. 447 (redemption — statutory framework)
• {type: parent_state, url: https://www.legis.iowa.gov/docs/code/628.pdf, retrieved: 2026-06-01} — Iowa Code ch. 628 (mortgage sale surplus — §628.20)

needs_verification:

• Scott County Recorder’s current individual name (the county recorder’s name was not confirmed from an official retrieved page; contact info confirmed via deeds.com and search results).
• Sheriff Tim Lane’s current status: confirmed from web search results but not from a directly-retrieved official page (sheriff page returned 403).
• Specific form or county-level procedural rules for claiming mortgage-sale surplus from the Clerk of Court — no local rules page was retrieved (direct URL returned 403).
• Whether the Scott County Planning & Development Tax Deed Program has any surplus distribution mechanism (minimum bid of $100 with 10% buyer’s premium suggests proceeds go to the county, not the former owner; but this was not confirmed from a directly-retrieved page).
• Whether Scott County uses iowataxauction.com for any portion of its sale (e.g., tax deed program online auctions vs. the annual tax-lien sale); the annual tax-lien sale is clearly in-person per the retrieved rules PDFs, but the tax deed program uses a separate online auction platform not identified by name.

cross_links: iowa, tyler-v-hennepin-county, right-of-redemption, surplus-funds, due-process-notice, sheriff-sale, treasurer-sale, bankruptcy-automatic-stay

changelog:

• 2026-06-02 — Initial research draft. Primary sources: official 2023/2025/2026 Annual Tax Sale Rules PDFs retrieved from scottcountyiowa.us; Iowa Treasurers portal for treasurer contact; search results for recorder/clerk/sheriff/GIS portals. Five needs_verification flags (all Row 2 honest gaps).

▸ For Investors / Operators — Scott County’s annual tax-lien sale is held in-person in the Scott County Board Room (600 W. 4th Street, Davenport) starting at 8:30 a.m. on June 15, 2026, using Iowa’s bid-down-ownership-percentage method; registration is online-only via iowatreasurers.org ($35 non-refundable fee; window May 8–June 7, 2026). Full payment in personal check or guaranteed funds is due at the conclusion of the sale — failure to pay bans the bidder from all Iowa tax sales. Iowa's certificate-to-deed system produces no cash surplus from the annual tax-lien sale itself; the acquisition return is through the deed (see iowa). For parcels that go unsold twice and are county-held, Scott County's Planning & Development Department auctions them online with a $100 minimum bid and 10% buyer’s premium.

▸ For Former Owners — Iowa’s tax-certificate structure does not generate a bid-above-debt surplus to claim. If your property went through a mortgage (sheriff’s sale) foreclosure and the sale price exceeded the judgment and costs, excess proceeds under Iowa Code §628.20 are typically deposited with the Clerk of the District Court (Scott County Courthouse, 400 W. 4th St., Davenport; 563-326-8647). Unclaimed funds ultimately route to Iowa’s Unclaimed Property program, searchable at greatiowatreasurehunt.com. Contact the Clerk directly for case-specific surplus information.

Legal information, not legal advice. This page describes Scott County’s local operational procedures as of the last-verified date. Laws and procedures change; verify against official county sources before acting. For legal advice, consult a licensed Iowa attorney.