Official Clay County, Iowa website, the main site for all things related to County Government in Clay County, Iowa. Courthouse located in Spencer, Iowa.


Real Estate And Tax Query Results

Parcel Information:

 
Parcel ID 640  9636 07 207 004  00 Picture of Property
Location 1502  4TH AVE E SPENCER
Tax District 640 000 SPENCER INC SPENCER COMM
Map ID 9636 07 207 004 
GIS ID
Class R  Residential
Acres
Gross
Taxable

.00
.00

Owner(s):

Ownership Type Owner Entity Name Address City and State
Deed 909940304 DeFord, Justin T & Britney K 1502 4th Ave E Spencer , IA

Legal Information

Legal Description1 Section:   Township: 17  Range:
4 3 TRIPP    

1NOTE: Legal descriptions on the web may have been shortened for computer purposes, therefore, they cannot be used for legal matters. Please contact the proper office for full legal descriptions.

Credits and Exemptions:  Homestead
(Applied 2024 AND 2025)

2023 Property Valuation:

(Payable in 2024 AND 2025)
Property
Type
Assessed
Value
Taxable
Value
Land 17,140 7,943
Bldgs 96,280 44,619
Gross Totals 113,420 52,562
Military Credit 0 0
Net Totals 113,420 52,562

Current Real Estate Tax Liabilities:  
  click here to pay taxes on line
Year     
Payable
Receipt  
Number2
  1st Half   2nd Half Notes
Due Amount Due Amount
2023/2024  16781 09/30/2023 .00 03/31/2024 .00  

Other Tax Liabilities:

Year     
Payable
Receipt
Number
Date Due Amount     Project Name Notes
2023/2024 00324 07/01/2023 .00 2015 PCC PAVING #1  
2024/2025 00324 07/01/2024 .00 2015 PCC PAVING #1  
2025/2026 00324 07/01/2025 .00 2015 PCC PAVING #1  
2026/2027 00324 07/01/2026 .00 2015 PCC PAVING #1  

Valuation History

Year     
Payable
Receipt  
Number2
100%  
Value
Rollback
Value  
Tax     
Dollars
Credits
Homestead Military Family Farm Ag Land Elderly BPTC
2023/2024  16781 96,600 52,792 $1,546.00 156.34          
2022/2023  16757 89,860 48,641 $1,446.00 160.12          
2021/2022  16733 90,280 50,927 $1,538.00 161.93          
2020/2021  16678 90,280 49,721 $1,442.00 155.95          
2019/2020  16539 81,760 46,536 $1,344.00 156.31          
2018/2019  16513 81,760 45,476 $1,320.00 157.53          
2017/2018  16471 76,260 43,422 $1,282.00 161.14          
2016/2017  16428 76,260 42,420 $1,266.00 163.53          
2015/2016  16370 68,220 38,022 $1,116.00 163.18          
2014/2015  16282 68,220 37,112 $1,080.00 162.24          
2013/2014  16227 71,520 37,775 $1,116.00 164.36          
2012/2013  16131 71,520 36,298 $1,092.00 127.00          
2011/2012  16156 70,560 34,242 $1,048.00 102.58          
2010/2011  16089 70,560 33,099 $1,004.00 103.90          
2009/2010  16037 78,740 35,897 $1,084.00 118.65          
2008/2009  15993 78,740 34,708 $986.00 117.15 1,852        
2007/2008  15956 75,580 34,434 $560.00 115.04 1,852     384.00  
2006/2007  15886 75,580 34,763 $598.00 122.06 1,852     356.00  
2005/2006  15968 68,710 32,956 $520.00 124.02 1,852     376.00  
2004/2005   15904 68,710 33,294 $632.00 121.64 1,852     220.00  
2003/2004   15854 68,710 35,309 $868.00 121.72 1,814        
2002/2003   15884 59,810 30,902 $718.00 126.65 1,796        
2001/2002   15970 54,870 30,872 $674.00 135.36 1,852        
2000/2001   16159 54,870 30,097 $668.00 138.39 1,852        
1999/2000   16246 51,768 29,238 $622.00 133.99 1,852        
1998/1999   16207 51,768 28,425 $610.00 136.06 1,852        
1997/1998   10169 44,540 26,202 $554.00 137.65 1,852        
1996/1997   10158 44,540 26,420 $552.00 135.79 1,852        
1995/1996   10086 37,899 25,584 $548.00 140.55 1,852        
1994/1995   10000 37,899 25,786 $544.00 138.41 1,852        
1993/1994   09970 32,600 23,699 $492.00 140.66 1,852        
1992/1993   09930 32,600 23,818 $484.00 137.17 1,852        
1991/1992   09906 30,022 23,857 $482.00 136.53 1,852        
1990/1991   10388 30,022 23,972 $474.00 133.03 1,852        
1989/1990   10354 27,360 22,063 $430.00 135.52 1,852        
1988/1989   10732 27,360 22,052 $416.00 131.63 1,852        

Note   n/a indicates that a credit exists but the dollar amount of the credit is not available.

Current Tax Levy on the Property - Distribution of Funds:

    Taxing
    Entity
Percent of
Tax Dollars
Current
Dollars 
Last Year
Dollars  
County Wide
Current    
County Wide
Last Year  
SPENCER INC 40.918% 632.59 573.22 7,196,411.00 7,226,607.00
SPENCER SCHOOL 37.120% 573.88 558.52 8,805,115.00 9,282,650.00
COUNTY/CO.WIDE 15.134% 233.97 213.81 5,863,703.00 5,748,924.00
MERGED AREA 3 3.488% 53.93 48.64 8,486,628.00 8,211,242.00
ASSESSOR 1.336% 20.65 19.50 517,511.00 524,358.00
DEBT SERVICE 1.299% 20.09 22.47 529,757.00 628,951.00
AG EXTENSION .699% 10.80 9.73 270,546.00 261,696.00
SPEC.DIST/T.B. .006% .09 .11 354,498.00 462,458.00
Totals 100% 1,546.00

Tax Calculation 2023-2024

Assessed Value 96,600

The assessed value is set by the assessor. The assessed value is multiplied by a rollback factor resulting in the Net Assessed Value.

8The rollback factor varies for each parcel, consequently it is not possible to display a single rollback percentage. (The County Auditor can supply the actual rollback(s) for each parcel.)

The Military exemption, if any, is subtracted from the Net Assessed Value giving the Taxable Value.

The Levy Rate (%) is set annually by the state. Gross Taxes Due are calculated by multiplying the taxable value by the Levy Rate.

From the Gross Taxes Due several credits may be given. These include the Homestead Credit, Elderly Credit (determined by income), Agriculture Land Credit, Family Farm, (percent of value), and Business Property Tax Credits.

Finally, any future payments are subtracted from the Gross Taxes Due. This yields the Net Taxes Due which are rounded to the nearest even dollar. Taxes are payable in two installments due on Sept 30, 2023 and on March 31, 2024

X Roll Back Factor8  
= Net Assessed Value 52,792
- Military Exemption 0
= Taxable Value 52,792
X 2023 Levy Rate 32.2343200
= Gross Taxes Due 1,701.71
- Homestead Credit 156.34
- Ag Land Credit .00
- Family Farm Credit .00
- Elderly Credit .00
- BPT Credit .00
- Future Payments .00
= Net Taxes Due9 1,546.00

9Additional information on Iowa property taxes is available by accessing the Iowa Department of Revenue and Finance website.

Recorded Documents

Grantor/Grantee
Type3  Name
Document Type
    Legal Desc4
Book
Page
Rec Date 
Inst Date
Document
Number
1  FISHBURN LILLIAN E
2  MOORE JOHN STEVEN
2  MOORE BECKY LYNN
TOWN LOT WARRANTY DEED 2008
345
2/04/2008
1/31/2008
    345
1  MOORE JOHN STEVEN
1  MOORE BECKY LYNN
2  KASTNING JOSH
TOWN LOT WARRANTY DEED 2015
913
4/07/2015
4/01/2015
    913
1  KASTNING JOSH
2  NARNUS PROPERTY MANAGEMENT LLC
1  KILLMER KELLY MARIE
1  CLAY COUNTY SHERIFF
1  CAPITAL ONE BANK NA
1  HSBC FINANCE CORPORATION
1  LAKEVIEW LOAN SERVICING LLC
TOWN LOT SHERIFF'S DEED 2019
3235
12/04/2019
11/20/2019
    3235
1  NARNUS PROPERTY MANAGEMENT LLC
2  NEOT ASSET INVESTMENT LLC
TOWN LOT WARRANTY DEED 2019
3254
12/06/2019
12/04/2019
    3254
2  DEFORD JUSTIN T
2  DEFORD BRITNEY K
1  NEOT ASSET INVESTMENT LLC
TOWN LOT WARRANTY DEED 2020
1611
6/11/2020
5/28/2020
    1611

2 Adobe Acrobat Reader 7.0 or later recomended for viewing documents.
3A "1" indicates a grantor and a "2" the grantee. The entity receiving an interest in a property is the GRANTEE. A GRANTOR is the entity that is selling or giving up an interest in a property.
4NOTE: Legal descriptions on the web may have been shortened for computer purposes, therefore, they cannot be used for legal matters. Please contact the proper office for full legal descriptions.


Information current through close of business 04/14/2024

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