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

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Real Estate And Tax Query Results

Parcel Information:

  
Parcel ID 640  9636 18 110 002  00 Picture of Property
Location 116  W 2ND ST SPENCER
Tax District 640 000 SPENCER INC SPENCER COMM
Map ID 9636 18 110 002 
GIS ID
Class R  Residential
Acres
Gross
Taxable
.00
.00

Owner(s):
Ownership Type Owner Entity Name Address City and State
Deed 909940083 Brehmer, Devin 116 W 2nd St Spencer , IA

Legal Information
Legal Description1 Section:   Township: 17  Range:
2 7 L & H E 1/2 3 7 L & H  

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 17,110 7,929
Bldgs 166,530 77,175
Gross Totals 183,640 85,104
Military Credit 0 0
Net Totals 183,640 85,104

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  15780 09/30/2023 .00 03/31/2024 .00  

Valuation History
Year     
Payable		 Receipt  
Number2		 100%  
Value		 Rollback
Value  		 Tax     
Dollars		 Credits
Homestead Military Family Farm Ag Land Elderly BPTC
2023/2024  15780 151,940 83,036 $2,520.00 156.34          
2022/2023  15754 141,020 76,335 $2,360.00 160.12          
2021/2022  15727 144,970 81,777 $2,568.00 161.93          
2020/2021  15679 144,970 79,841 $2,412.00 155.95          
2019/2020  15544 134,510 76,560 $2,312.00 156.31          
2018/2019  15521 134,510 74,815 $2,272.00 157.53          
2017/2018  15473 129,010 73,457 $2,280.00 161.14          
2016/2017  15430 118,020 65,650 $2,050.00 163.53          
2015/2016  15373 111,660 62,232 $1,930.00 163.18          
2014/2015  15282 111,660 60,744 $1,870.00 162.24          
2013/2014  15226 98,490 52,019 $1,598.00 164.36          
2012/2013  15132 98,490 49,985 $1,552.00 127.00          
2011/2012  15094 100,230 48,641 $1,530.00 102.58          
2010/2011  15026 100,230 47,018 $1,470.00 103.90          
2009/2010  14981 108,670 49,542 $1,542.00 118.65          
2008/2009  14942 108,670 47,902 $1,490.00 117.15          
2007/2008  14901 104,670 47,688 $1,434.00 115.04          
2006/2007  14833 104,670 48,144 $1,452.00 122.06          
2005/2006  14898 95,160 45,643 $1,372.00 124.02          
2004/2005   14830 87,610 42,452 $1,192.00 121.64          
2003/2004   14802 87,610 45,021 $1,208.00 121.72          
2002/2003   14837 75,770 39,149 $1,010.00 126.65          
2001/2002   14904 69,510 39,110 $956.00 135.36          
2000/2001   15065 69,510 38,128 $950.00 138.39          
1999/2000   15136 63,706 35,981 $860.00 133.99          
1998/1999   15091 63,706 34,980 $846.00 136.06          
1997/1998   09051 55,505 32,653 $790.00 137.65          
1996/1997   09043 55,505 32,924 $786.00 135.79          
1995/1996   08979 45,065 30,422 $742.00 140.55          
1994/1995   08940 45,065 30,663 $736.00 138.41          
1993/1994   08916 42,500 42,500 $1,092.00 140.66          
1992/1993   08874 36,588 36,588 $1,034.00            
1991/1992   08840 36,588 36,588 $1,030.00            
1990/1991   09171 36,588 36,588 $1,004.00            
1989/1990   09128 36,588 36,588 $1,022.00            
1988/1989   09277 36,588 36,588 $994.00            

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 40.917% 1,031.13 935.55 7,196,411.00 7,226,607.00
SPENCER SCHOOL 37.120% 935.43 911.56 8,805,115.00 9,282,650.00
COUNTY/CO.WIDE 15.135% 381.39 348.96 5,863,703.00 5,748,924.00
MERGED AREA 3 3.488% 87.90 79.38 8,486,628.00 8,211,242.00
ASSESSOR 1.336% 33.66 31.83 517,511.00 524,358.00
DEBT SERVICE 1.300% 32.75 36.67 529,757.00 628,951.00
AG EXTENSION .698% 17.60 15.88 270,546.00 261,696.00
SPEC.DIST/T.B. .006% .14 .17 354,498.00 462,458.00
Totals 100% 2,520.00

Tax Calculation 2023-2024
Assessed Value 151,940

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 83,036
- Military Exemption 0
= Taxable Value 83,036
X 2023 Levy Rate 32.2343200
= Gross Taxes Due 2,676.61
- Homestead Credit 156.34
- Ag Land Credit .00
- Family Farm Credit .00
- Elderly Credit .00
- BPT Credit .00
- Future Payments .00
= Net Taxes Due9 2,520.00

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  NORTON CONNIE
2  KAMIES BRADLEY P
2  KAMIES JAN M
 TOWN LOT WARRANTY DEED
    SP LOVE & HUB BLK 07 L 02,03 		L-3
13		 6/25/1992
6/17/1992		     4402
1  KAMIES BRADLEY P
1  KAMIES JAN M
2  LAWVER JESSICA R
2  LAWVER ROBERT E
 TOWN LOT WARRANTY DEED 2015
2457		 9/14/2015
9/08/2015		     2457
1  LAWVER ROBERT EDWARD
2  LAWVER JESSICA ROSE
 TOWN LOT QUIT CLAIM DEED 2017
1157		 5/08/2017
5/03/2017		     1157
1  LAWVER JESSICA R
1  LAWVER ROBERT E
1  SMIDT PHILLIP E
2  DUPIC EMMA
1  CLAY COUNTY SHERIFF
1  PALO ALTO COUNTY HOSPITAL
1  IOWA STATE OF
1  MORTGAGE ELECTRONIC REGISTRATION SYSTEMS INC NOMINEE
1  COMPASS MORTGAGE INC
1  FREEDOM MORTGAGE CORPORATION
 TOWN LOT SHERIFF'S DEED 2018
2257		 8/22/2018
8/22/2018		     2257
2  BREHMER DEVIN
1  DUPIC EMMA
 TOWN LOT WARRANTY DEED 2020
15		 1/02/2020
12/31/2019		     15

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 04/23/2024
[Real Estate] [Recorder] [Tax Sale] [Plat Map] [Appraisal Data]
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