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 18 136 001  00 Picture of Property
Location 100  E 2ND ST SPENCER
Tax District 640 000 SPENCER INC SPENCER COMM
Map ID 9636 18 136 001 
GIS ID
Class R  Residential
Acres
Gross
Taxable

.00
.00

Owner(s):

Ownership Type Owner Entity Name Address City and State
Special WD 909937211 Putnam, David C & Teresa J 1504 18th Ave W Spencer , IA
Special WD 909937488 Putnam, Christopher M 850 1st St NE Hartley , IA

Legal Information

Legal Description1 Section:   Township: 17  Range:
9 I O.P.    

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:  (none)
(Applied 2024 AND 2025)

2023 Property Valuation:

(Payable in 2024 AND 2025)
Property
Type
Assessed
Value
Taxable
Value
Land 11,830 5,482
Bldgs 153,480 71,127
Gross Totals 165,310 76,609
Military Credit 0 0
Net Totals 165,310 76,609

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  15868 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  15868 135,820 74,226 $2,392.00            
2022/2023  15843 126,710 68,589 $2,264.00            
2021/2022  15817 124,830 70,416 $2,352.00            
2020/2021  15768 124,830 68,749 $2,210.00            
2019/2020  15630 125,810 71,609 $2,308.00            
2018/2019  15607 125,810 69,976 $2,272.00            
2017/2018  15559 119,670 68,139 $2,264.00            
2016/2017  15516 119,670 66,568 $2,244.00            
2015/2016  15459 125,270 69,818 $2,186.00 163.18          
2014/2015  15369 125,270 68,147 $2,118.00 162.24          
2013/2014  15313 108,260 57,179 $1,774.00 164.36          
2012/2013  15218 108,260 54,944 $1,718.00 127.00          
2011/2012  15180 121,550 58,988 $1,878.00 102.58          
2010/2011  15113 121,550 57,019 $1,804.00 103.90          
2009/2010  15069 112,200 51,151 $1,596.00 118.65          
2008/2009  15030 112,200 49,458 $1,542.00 117.15          
2007/2008  14988 107,430 48,945 $1,476.00 115.04          
2006/2007  14920 107,430 49,414 $1,494.00 122.06          
2005/2006  14985 97,670 46,847 $1,412.00 124.02          
2004/2005   14917 97,670 47,327 $1,344.00 121.64          
2003/2004   14889 97,670 50,190 $1,360.00 121.72          
2002/2003   14924 94,920 49,043 $1,296.00 126.65          
2001/2002   15033 87,080 48,996 $1,232.00 135.36          
2000/2001   15197 87,080 47,766 $1,224.00 138.39          
1999/2000   15266 82,152 46,399 $1,148.00 133.99          
1998/1999   15221 82,152 45,109 $1,130.00 136.06          
1997/1998   09181 76,765 45,160 $1,144.00 137.65          
1996/1997   09174 76,765 45,535 $1,140.00 135.79          
1995/1996   09110 66,556 44,930 $1,162.00 140.55          
1994/1995   09071 66,556 45,285 $1,154.00 138.41          
1993/1994   09047 54,248 39,437 $1,004.00 140.66          
1992/1993   09005 54,159 39,569 $982.00 137.17          
1991/1992   08971 51,619 41,018 $966.00 136.53 1,852        
1990/1991   09332 51,619 41,216 $946.00 133.03 1,852        
1989/1990   09289 47,841 38,578 $890.00 135.52 1,852        
1988/1989   09514 47,841 38,559 $864.00 131.63 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 40.919% 978.76 897.50 7,196,411.00 7,226,607.00
SPENCER SCHOOL 37.120% 887.92 874.48 8,805,115.00 9,282,650.00
COUNTY/CO.WIDE 15.135% 362.02 334.76 5,863,703.00 5,748,924.00
MERGED AREA 3 3.488% 83.44 76.15 8,486,628.00 8,211,242.00
ASSESSOR 1.336% 31.95 30.53 517,511.00 524,358.00
DEBT SERVICE 1.299% 31.08 35.18 529,757.00 628,951.00
AG EXTENSION .698% 16.70 15.24 270,546.00 261,696.00
SPEC.DIST/T.B. .005% .13 .16 354,498.00 462,458.00
Totals 100% 2,392.00

Tax Calculation 2023-2024

Assessed Value 135,820

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 74,226
- Military Exemption 0
= Taxable Value 74,226
X 2023 Levy Rate 32.2343200
= Gross Taxes Due 2,392.62
- Homestead Credit .00
- Ag Land Credit .00
- Family Farm Credit .00
- Elderly Credit .00
- BPT Credit .00
- Future Payments .00
= Net Taxes Due9 2,392.00

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  SCHUSTER ALLAN R
2  TOMLINSON WILLIAM A
1  SCHUSTER CHRISTY SUE
2  TOMLINSON JANICE L
TOWN LOT WARRANTY DEED
    SP OP BLK I L 09
U-3
321
3/30/1998
3/26/1998
    2696
1  TOMLINSON WILLIAM A
1  TOMLINSON JANICE L
2  GLIME DARBY B
TOWN LOT WARRANTY DEED 2010
3384
11/30/2010
9/17/2010
    3384
1  CLAY COUNTY SHERIFF
1  GLIME DARBY B
1  GLIME WYATT D
1  JPMORGAN CHASE BANK NA
1  BOJI BUILDERS INC
1  CAPITAL ONE BANK USA NA
1  MIDLAND FUNDING LLC
2  JPMORGAN CHASE BANK NA
TOWN LOT SHERIFF'S DEED 2014
2968
11/19/2014
10/15/2014
    2968
2  PUTNAM DAVID C
2  PUTNAM TERESA J
2  PUTNAM CHRISTOPHER M
1  JPMORGAN CHASE BANK NA
TOWN LOT WARRANTY DEED 2016
257
1/29/2016
12/24/2015
    257

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 04/25/2024

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