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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Courthouse Hours:
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8:00AM to 4:30PM

Real Estate Recorder Tax Sale Plat Map Appraisal Data

Real Estate And Tax Query Results

Parcel Information:

Parcel ID	682 9636 07 477 002 00
Location	806 E 7TH ST SPENCER
Tax District	682 000 SPENCER INC SPENCER COMM UR #1 TIF 3
Map ID	9636 07 477 002
GIS ID
Class	R Residential
Acres Gross Taxable	.00 .00

Owner(s):

Ownership Type	Owner Entity	Name	Address	City and State
Deed	909937477	Moran Rental Properties LLC	909 5th Ave SW	Spencer , IA
Mail to	098001139	Moran, Ryan C	909 5th Ave SW	Spencer , IA

Legal Information

Legal Description¹	Section: Township: 17 Range:
5 14 2ND COLLEGE

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 2026 AND 2027)

2025 Property Valuation:

(Payable in 2026 AND 2027)

Property Type	Assessed Value	Taxable Value
Land	17,500	7,794
Bldgs	59,060	26,302
Gross Totals	76,560	34,096
Military Credit	0	0
Net Totals	76,560	34,096

Current Real Estate Tax Liabilities:
	click here to pay taxes on line

Year Payable	Receipt Number²		1st Half		2nd Half	Notes
Year Payable	Receipt Number²	Due	Amount	Due	Amount	Notes
2025/2026	17767	09/30/2025	.00	03/31/2026	.00

Valuation History

Year Payable	Receipt Number²	100% Value	Rollback Value	Tax Dollars	Credits
Year Payable	Receipt Number²	100% Value	Rollback Value	Tax Dollars	Homestead	Military	Family Farm	Ag Land	Elderly	BPTC
2025/2026	17767	72,850	34,554	$1,166.00
2024/2025	17722	72,850	33,760	$1,126.00
2023/2024	17704	62,260	34,025	$1,096.00
2022/2023	17683	58,340	31,580	$1,042.00
2021/2022	17658	57,020	32,165	$1,074.00
2020/2021	17598	57,020	31,404	$1,010.00
2019/2020	17455	50,520	28,755	$926.00
2018/2019	17433	50,520	28,100	$912.00
2017/2018	17416	49,780	28,344	$942.00
2016/2017	17372	49,780	27,690	$934.00
2015/2016	17314	50,450	28,117	$946.00
2014/2015	17217	50,450	27,445	$918.00
2013/2014	17195	52,020	27,475	$932.00
2012/2013	17092	52,020	26,401	$886.00
2011/2012	17135	55,710	27,036	$806.00	102.58
2010/2011	17052	55,710	26,134	$770.00	103.90
2009/2010	16994	54,230	24,723	$710.00	118.65
2008/2009	16934	54,230	23,905	$684.00	117.15
2007/2008	16890	58,590	26,694	$752.00	115.04
2006/2007	16823	58,590	26,949	$758.00	122.06
2005/2006	16794	53,260	25,545	$838.00
2004/2005	16735	59,150	28,661	$766.00	121.64
2003/2004	16681	59,150	30,396	$776.00	121.72
2002/2003	16672	40,480	20,915	$480.00	126.65
2001/2002	16807	37,130	20,892	$448.00	135.36
2000/2001	17056	37,130	20,367	$442.00	138.39
1999/2000	17181	35,031	19,786	$412.00	133.99
1998/1999	17138	35,031	19,236	$540.00
1997/1998	11106	31,598	18,589	$528.00
1996/1997	11074	31,598	18,743	$524.00
1995/1996	11010	26,358	17,794	$516.00
1994/1995	10926	26,358	17,934	$512.00
1993/1994	10906	21,142	15,370	$446.00
1992/1993	10868	21,142	15,447	$436.00
1991/1992	11095	20,488	16,280	$458.00

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	61.514%	717.26	699.61	7,790,180.00	7,639,862.00
SPENCER SCHOOL	24.569%	286.47	268.16	9,517,419.00	9,026,347.00
COUNTY/CO.WIDE	8.799%	102.60	99.14	6,053,833.00	5,903,708.00
MERGED AREA 3	2.224%	25.93	24.78	10,726,401.00	10,237,183.00
DEBT SERVICE	1.369%	15.96	16.95	616,752.00	649,051.00
ASSESSOR	1.114%	12.99	12.68	766,195.00	754,732.00
AG EXTENSION	.411%	4.79	4.64	282,533.00	276,086.00
Totals	100%	1,166.00

Tax Calculation 2025-2026

Assessed Value

72,850

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

34,554

- Military Exemption

= Taxable Value

34,554

X 2025 Levy Rate

33.7518000

= Gross Taxes Due

1,166.26

- Homestead Credit

.00

- Ag Land Credit

.00

- Family Farm Credit

.00

- Elderly Credit

.00

- BPT Credit

.00

- Future Payments

.00

= Net Taxes Due⁹

1,166.00

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 TROUG RYAN LEE 2 HOGER CLINT R 1 TROUG TERESA LUANN	TOWN LOT WARRANTY DEED SP COLLEGE 2ND BLK 14 L 05	2003 3142	7/02/2003 6/24/2003	3142
1 HOGER CLINT R 1 CLAY COUNTY SHERIFF 1 MIDLAND FUNDING LLC 1 DEUTSCHE BANK NATIONAL TRUST CO TR 1 GSAMP TRUST 2004 WF 2 DEUTSCHE BANK NATIONAL TRUST CO TR 2 GSAMP TRUST 2004 WF	TOWN LOT SHERIFF'S DEED	2010 2821	10/12/2010 9/21/2010	2821
2 MORAN RYAN CHAD 2 MORAN REBECCA JEAN 1 WELLS FARGO BANK NA AIF 1 DEUTSCHE BANK NATIONAL TRUST CO TR 1 GSAMP TRUST 2004 WF	AFFIDAVIT	2011 888	4/14/2011 3/25/2010	888
2 MORAN RYAN CHAD 2 MORAN REBECCA JEAN 1 DEUTSCHE BANK NATIONAL TRUST CO TR 1 GSAMP TRUST 2004 WF 1 WELLS FARGO BANK NA AIF	TOWN LOT WARRANTY DEED	2011 889	4/14/2011 3/25/2011	889
1 MORAN RYAN C 1 MORAN REBECCA J 2 MORAN RENTAL PROPERTIES LLC	TOWN LOT WARRANTY DEED	2016 189	1/20/2016 1/14/2016	189

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

[Real Estate]

[Recorder]

[Tax Sale]

[Plat Map]

[Appraisal Data]

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