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:
Monday-Friday
8:00AM to 4:30PM

Real Estate Recorder Tax Sale Plat Map Appraisal Data

Real Estate And Tax Query Results

Parcel Information:

Parcel ID	640 9636 18 133 005 00
Location	130 E 3RD ST SPENCER
Tax District	640 000 SPENCER INC SPENCER COMM
Map ID	9636 18 133 005
GIS ID
Class	R Residential
Acres Gross Taxable	.00 .00

Owner(s):

Ownership Type	Owner Entity	Name	Address	City and State
Deed	909943895	Sassman, Jordan Krile	130 E 3rd St	Spencer , IA

Legal Information

Legal Description¹	Section: Township: 17 Range:
2 D 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 2026 AND 2027)

2025 Property Valuation:

(Payable in 2026 AND 2027)

Property Type	Assessed Value	Taxable Value
Land	16,900	7,526
Bldgs	57,560	25,634
Gross Totals	74,460	33,160
Military Credit	0	0
Net Totals	74,460	33,160

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	16087	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	16087	67,020	31,789	$1,072.00
2024/2025	16037	67,020	31,059	$1,036.00
2023/2024	15859	56,410	30,828	$994.00
2022/2023	15834	52,960	28,668	$946.00
2021/2022	15808	58,220	32,842	$1,096.00
2020/2021	15759	58,220	32,064	$1,030.00
2019/2020	15621	56,760	32,307	$1,042.00
2018/2019	15598	56,760	31,570	$1,026.00
2017/2018	15550	62,810	35,764	$1,188.00
2016/2017	15507	62,810	34,939	$1,178.00
2015/2016	15450	64,900	36,171	$1,216.00
2014/2015	15360	64,900	35,306	$1,182.00
2013/2014	15304	81,370	42,977	$1,456.00
2012/2013	15209	81,370	41,297	$1,386.00
2011/2012	15171	86,630	42,041	$1,412.00
2010/2011	15104	86,630	40,638	$1,256.00	103.90
2009/2010	15060	86,450	39,412	$1,202.00	118.65
2008/2009	15021	86,450	38,107	$1,162.00	117.15
2007/2008	14979	82,790	37,719	$1,110.00	115.04
2006/2007	14911	82,790	38,080	$1,122.00	122.06
2005/2006	14976	75,270	36,103	$1,060.00	124.02
2004/2005	14908	85,730	41,541	$1,164.00	121.64
2003/2004	14880	85,730	44,054	$1,180.00	121.72
2002/2003	14915	60,880	31,456	$786.00	126.65
2001/2002	15015	55,850	31,424	$742.00	135.36
2000/2001	15179	55,850	30,636	$736.00	138.39
1999/2000	15248	52,687	29,757	$688.00	133.99
1998/1999	15203	52,687	28,930	$676.00	136.06
1997/1998	09163	48,555	28,564	$674.00	137.65
1996/1997	09155	48,555	28,802	$670.00	135.79
1995/1996	09091	41,813	28,227	$678.00	140.55
1994/1995	09052	41,813	28,450	$674.00	138.41
1993/1994	09028	31,648	23,008	$526.00	140.66
1992/1993	08986	31,648	23,123	$516.00	137.17
1991/1992	08952	28,386	22,556	$634.00
1990/1991	09289	28,386	22,665	$438.00	133.03	1,852
1989/1990	09246	26,209	21,134	$404.00	135.52	1,852
1988/1989	09435	26,209	21,124	$392.00	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	40.908%	438.53	427.80	7,790,180.00	7,639,862.00
SPENCER SCHOOL	37.100%	397.71	376.80	9,517,419.00	9,026,347.00
COUNTY/CO.WIDE	14.463%	155.04	151.46	6,053,833.00	5,903,708.00
MERGED AREA 3	3.656%	39.19	37.85	10,726,401.00	10,237,183.00
ASSESSOR	1.830%	19.62	19.36	766,195.00	754,732.00
DEBT SERVICE	1.368%	14.67	15.59	616,752.00	649,051.00
AG EXTENSION	.675%	7.24	7.08	282,533.00	276,086.00
Totals	100%	1,072.00

Tax Calculation 2025-2026

Assessed Value

67,020

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

31,789

- Military Exemption

= Taxable Value

31,789

X 2025 Levy Rate

33.7518000

= Gross Taxes Due

1,072.94

- Homestead Credit

.00

- Ag Land Credit

.00

- Family Farm Credit

.00

- Elderly Credit

.00

- BPT Credit

.00

- Future Payments

.00

= Net Taxes Due⁹

1,072.00

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 TOEBES WILLIAM A 2 MORTIMORE MARK D JR 1 TOEBES MARIE T 2 MORTIMORE RONALEE	TOWN LOT WARRANTY DEED SP OP BLK D L 02	2003 2497	5/27/2003 5/20/2003	2497
1 MORTIMORE RONALEE 2 MORTIMORE MARK D JR	TOWN LOT QUIT CLAIM DEED	2009 2093	6/15/2009 5/21/2009	2093
1 ELKIN DAVID R 1 MORTIMORE RONALEE 1 MORTIMORE MARK DOUGLAS JR 1 NATIONWIDE ADVANTAGE MORTGAGE CO	AFFIDAVIT	2010 1172	5/17/2010 5/13/2010	1172
1 MORTIMORE MARK D JR 1 CLAY COUNTY SHERIFF 1 IOWA DEPARTMENT OF HUMAN SERVICES 1 IOWA STATE OF 1 NATIONWIDE ADVANTAGE MORTGAGE CO 2 NATIONWIDE ADVANTAGE MORTGAGE CO	TOWN LOT SHERIFF'S DEED	2010 3814	12/30/2010 12/18/2010	3814
2 SASSMAN KENT 1 NATIONWIDE ADVANTAGE MORTGAGE CO	TOWN LOT WARRANTY DEED	2013 146	1/15/2013 12/21/2012	146
1 SASSMAN KENT 2 SASSMAN JORDAN KRILE	TOWN LOT WARRANTY DEED	2025 2207	9/17/2025 9/12/2025	2207

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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