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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Parcel Information:

  
Parcel ID 640  9636 18 202 005  00 Picture of Property
Location 506  E 4TH ST SPENCER
Tax District 640 000 SPENCER INC SPENCER COMM
Map ID 9636 18 202 005 
GIS ID
Class R  Residential
Acres
Gross
Taxable
.00
.00

Owner(s):
Ownership Type Owner Entity Name Address City and State
Special WD 909936785 Decker, Lucas L 506 E 4th St Spencer , IA
Special WD 909936784 Decker, Michael M 919 E 12th St Spencer , IA
Special WD 909936786 Decker, Matthew 506 E 4th St Spencer , IA

Legal Information
Legal Description1 Section:   Township: 17  Range:
W 82' OF N 1/2 3 EGLESTON  

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 22,730 10,534
Bldgs 50,010 23,176
Gross Totals 72,740 33,710
Military Credit 0 0
Net Totals 72,740 33,710

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  14274 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  14274 63,220 34,550 $958.00 156.34          
2022/2023  14249 61,570 33,328 $940.00 160.12          
2021/2022  14220 64,660 36,474 $1,056.00 161.93          
2020/2021  14174 64,660 35,611 $990.00 155.95          
2019/2020  14054 65,280 37,157 $1,042.00 156.31          
2018/2019  14031 65,280 36,309 $1,022.00 157.53          
2017/2018  13982 68,020 38,730 $1,126.00 161.14          
2016/2017  13945 68,020 37,837 $1,112.00 163.53          
2015/2016  13912 69,340 38,645 $1,138.00 163.18          
2014/2015  13849 69,050 37,564 $1,094.00 162.24          
2013/2014  13826 56,350 29,762 $844.00 164.36          
2012/2013  13733 56,350 28,599 $834.00 127.00          
2011/2012  13669 80,260 38,950 $1,206.00 102.58          
2010/2011  13599 80,260 37,649 $1,156.00 103.90          
2009/2010  13552 81,150 36,996 $1,122.00 118.65          
2008/2009  13507 81,150 35,772 $1,082.00 117.15          
2007/2008  13462 77,880 35,482 $1,038.00 115.04          
2006/2007  13394 101,030 46,470 $1,336.00 122.06 1,852        
2005/2006  13416 91,850 44,055 $1,260.00 124.02 1,852        
2004/2005   13339 91,850 44,507 $1,200.00 121.64 1,852        
2003/2004   13314 91,850 47,199 $1,218.00 121.72 1,814        
2002/2003   13321 98,750 51,022 $1,302.00 126.65 1,796        
2001/2002   13383 90,600 50,976 $1,236.00 135.36 1,852        
2000/2001   13518 90,600 49,696 $1,226.00 138.39 1,852        
1999/2000   13528 85,473 48,275 $1,148.00 133.99 1,852        
1998/1999   13468 85,473 46,932 $1,128.00 136.06 1,852        
1997/1998   07421 76,820 45,192 $1,092.00 137.65 1,852        
1996/1997   07410 76,820 45,568 $1,088.00 135.79 1,852        
1995/1996   07349 63,054 42,566 $1,040.00 140.55 1,852        
1994/1995   07312 63,054 42,902 $1,034.00 138.41 1,852        
1993/1994   07285 51,419 37,380 $890.00 140.66 1,852        
1992/1993   07244 51,419 37,567 $872.00 137.17 1,852        
1991/1992   07212 45,227 35,939 $824.00 136.53 1,852        
1990/1991   07373 45,227 36,113 $806.00 133.03 1,852        
1989/1990   07325 42,994 34,669 $782.00 135.52 1,852        
1988/1989   07472 42,994 34,652 $758.00 131.63 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 40.917% 391.99 372.64 7,196,411.00 7,226,607.00
SPENCER SCHOOL 37.120% 355.61 363.08 8,805,115.00 9,282,650.00
COUNTY/CO.WIDE 15.135% 144.99 138.97 5,863,703.00 5,748,924.00
MERGED AREA 3 3.489% 33.42 31.62 8,486,628.00 8,211,242.00
ASSESSOR 1.336% 12.80 12.68 517,511.00 524,358.00
DEBT SERVICE 1.300% 12.45 14.61 529,757.00 628,951.00
AG EXTENSION .698% 6.69 6.33 270,546.00 261,696.00
SPEC.DIST/T.B. .005% .05 .07 354,498.00 462,458.00
Totals 100% 958.00

Tax Calculation 2023-2024
Assessed Value 63,220

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 34,550
- Military Exemption 0
= Taxable Value 34,550
X 2023 Levy Rate 32.2343200
= Gross Taxes Due 1,113.70
- Homestead Credit 156.34
- Ag Land Credit .00
- Family Farm Credit .00
- Elderly Credit .00
- BPT Credit .00
- Future Payments .00
= Net Taxes Due9 958.00

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
Document not online, inquire at recorder's office.
1  SMITH SHIRLEY M
1  MUNOZ TRACY AIF
1  MUNOZ TRACY L AIF
1  MUNOZ TRACY LYNN AIF
2  HARKEMA CHER L
 TOWN LOT WARRANTY DEED 2006
909		 3/29/2006
1/25/2006		     909
Document not online, inquire at recorder's office.
1  CLAY COUNTY SHERIFF
1  HARKEMA CHER L
1  LINDAHL DANA
1  HARKEMA LINDAHL DANA
1  DEUTSCHE BANK NATIONAL TRUST CO TR
1  SOUNDVIEW HOME LOAN TRUST 2006 WF2
1  AAA COLLECTIONS
2  DEUTSCHE BANK NATIONAL TRUST CO TR
2  SOUNDVIEW HOME LOAN TRUST 2006 WF2
 TOWN LOT SHERIFF'S DEED 2014
2206		 8/28/2014
8/20/2014		     2206
1  DEUTSCHE BANK NATIONAL TRUST CO TR
2  DECKER MICHAEL M
2  DECKER LUCAS L
2  DECKER MATTHEW M
1  SOUNDVIEW HOME LOAN TRUST 2006 WF2
1  WELLS FARGO BANK NA AIF
 TOWN LOT WARRANTY DEED 2014
3059		 12/01/2014
11/20/2014		     3059

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 04/24/2024
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