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 170  9636 04 300 009  00 Picture of Property
Location 3330  240TH AVE SIOUX
Tax District 170 000 SIOUX SPENCER COMM
Map ID 9636 04 300 009 
GIS ID
Class R  Residential
Acres
Gross
Taxable
4.44
4.34

Owner(s):
Ownership Type Owner Entity Name Address City and State
Special WD 098007965 Mileham, John 21 S 1st Ave W Hartley , IA

Legal Information
Legal Description1 Section: 4  Township: 96  Range: 36
4.44 AC TR S 1/2 N 1/2 SW  

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, Military
(Applied 2026 AND 2027)

2025 Property Valuation:

 (Payable in 2026 AND 2027)
Property
Type		 Assessed
Value		 Taxable
Value
Land 61,940 27,585
Bldgs 14,400 6,413
Gross Totals 76,340 33,998
Military Credit 4,000 4,000
Net Totals 72,340 29,998

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
2025/2026  04638 09/30/2025 .00 03/31/2026 .00  

Valuation History
Year     
Payable		 Receipt  
Number2		 100%  
Value		 Rollback
Value  		 Tax     
Dollars		 Credits
Homestead Military Family Farm Ag Land Elderly BPTC
2025/2026  04638 74,850 35,502 $640.00 116.49 4,000        
2024/2025  04621 74,850 34,688 $612.00 114.79 4,000        
2023/2024  04615 73,630 40,239 $776.00 112.12 1,852        
2022/2023  04595 71,660 38,790 $770.00 116.43 1,852        
2021/2022  04581 64,160 36,193 $736.00 120.90 1,852        
2020/2021  04552 64,160 35,336 $678.00 114.71 1,852        
2019/2020  04460 62,600 35,630 $698.00 117.14 1,852        
2018/2019  04455 62,600 34,819 $686.00 118.37 1,852        
2017/2018  04435 60,740 34,584 $870.00            
2016/2017  04428 60,740 33,787 $872.00            
2015/2016  04411 57,570 32,085 $832.00            
2014/2015  04387 57,570 31,318 $798.00            
2013/2014  04395 77,630 41,001 $1,070.00            
2012/2013  04356 77,630 39,399 $1,016.00            
2011/2012  04344 84,020 40,775 $974.00 78.81          
2010/2011  04320 84,020 39,413 $938.00 80.12          
2009/2010  04296 72,780 33,180 $766.00 91.55          
2008/2009  04279 65,670 28,947 $652.00 89.40          
2007/2008  04253 65,940 30,042 $654.00 87.25          
2006/2007  04211 43,430 19,976 $408.00 93.63          
2005/2006  04199 39,480 18,936 $482.00            
2004/2005   04161 29,150 15,372 $206.00 93.02 2,778        
2003/2004   04147 29,610 16,616 $362.00       3.64    

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 SCHOOL 52.137% 333.67 313.83 9,517,419.00 9,026,347.00
COUNTY/CO.WIDE 20.323% 130.07 126.14 6,053,833.00 5,903,708.00
RURAL/SUPPL 16.173% 103.51 100.45 2,333,358.00 2,260,512.00
MERGED AREA 3 5.138% 32.88 31.53 10,726,401.00 10,237,183.00
ASSESSOR 2.572% 16.46 16.13 766,195.00 754,732.00
DEBT SERVICE 1.923% 12.31 12.98 616,752.00 649,051.00
AG EXTENSION .948% 6.07 5.90 282,533.00 276,086.00
SIOUX .786% 5.03 4.99 6,821.00 6,802.00
Totals 100% 640.00

Tax Calculation 2025-2026
Assessed Value 74,850

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, 2025 and on March 31, 2026
X Roll Back Factor8  
= Net Assessed Value 35,502
- Military Exemption 4,000
= Taxable Value 31,502
X 2025 Levy Rate 24.0178900
= Gross Taxes Due 756.61
- Homestead Credit 116.49
- Ag Land Credit .00
- Family Farm Credit .00
- Elderly Credit .00
- BPT Credit .00
- Future Payments .00
= Net Taxes Due9 640.00

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  STOREY DONALD DELBERT
2  MULLER WILLIAM J TR
2  MULLER WILLIAM J REV TRUST
1  STOREY DIANNE KAY
 LAND WARRANTY DEED
    T96 R36 S04 S1/2 N1/2 SW1/4 		2003
5135		 11/07/2003
11/07/2003		     5135
2  MILEHAM JOHN
1  NATIONWIDE ADVANTAGE MORTGAGE CO
 LAND WARRANTY DEED 2012
2100		 7/19/2012
6/21/2012		     2100
1  MULLER WILLIAM J TR
1  MULLER WILLIAM J REV TRUST
2  STROHMAN KEITH D
 LAND WARRANTY DEED
    96 36 04 S1/2 N1/2 SW1/4 		2005
758		 3/03/2005
3/01/2005		     758
1  MULLER WILLIAM J
1  MULLER WILLIAM J TR
2  STOREY DONALD
2  STOREY DIANNE
 AFFIDAVIT
    96 36 04 S1/2 N1/2 SW1/4 		2005
759		 3/03/2005
3/01/2005		     759
1  STROHMAN KEITH D
2  MULLER WILLIAM J
 AFFIDAVIT
    96 36 04 S1/2 N1/2 SW1/4 		2005
760		 3/03/2005
3/01/2005		     760
1  KENDALL AMY JO
1  STROHMAN AMY JO
2  STROHMAN KEITH DWAYNE
2  STROHMAN KEITH D
 LAND QUIT CLAIM DEED 2006
2426		 8/02/2006
7/27/2006		     2426
1  STROHMAN KEITH D
1  STROMM KYLE DWAYNE
1  STROMM MILDRED M
1  CLAY COUNTY SHERIFF
1  FARMERS TRUST & SAVINGS BANK
1  IOWA STATE OF
1  SPENCER CITY OF
2  NATIONWIDE ADVANTAGE MORTGAGE CO
1  NATIONWIDE ADVANTAGE MORTGAGE CO
 LAND SHERIFF'S DEED 2010
2630		 9/27/2010
8/10/2010		     2630

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 06/08/2026
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