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 18 252 006  00 Picture of Property
Location 320  E PARK ST SPENCER
Tax District 640 000 SPENCER INC SPENCER COMM
Map ID 9636 18 252 006 
GIS ID
Class R  Residential
Acres
Gross
Taxable
.00
.00

Owner(s):
Ownership Type Owner Entity Name Address City and State
Deed 909938616 Hesebeck, Joshua E 320 E Park St Spencer , IA

Legal Information
Legal Description1 Section:   Township: 17  Range:
S 163' OF N 196' EXC E 83' LOT 4 & S 163' OF N 196'OF E 1/2 OF
LOT 5 EGLESTON'S IRREG. SW NE 18-96-36

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 2026 AND 2027)

2025 Property Valuation:

 (Payable in 2026 AND 2027)
Property
Type		 Assessed
Value		 Taxable
Value
Land 32,600 14,518
Bldgs 81,610 36,345
Gross Totals 114,210 50,863
Military Credit 0 0
Net Totals 114,210 50,863

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  14550 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  14550 105,260 49,926 $1,522.00 163.70          
2024/2025  14500 105,260 48,780 $1,466.00 161.84          
2023/2024  14354 90,400 49,403 $1,436.00 156.34          
2022/2023  14326 82,660 44,744 $1,318.00 160.12          
2021/2022  14297 83,700 47,214 $1,414.00 161.93          
2020/2021  14251 83,700 46,097 $1,326.00 155.95          
2019/2020  14131 70,860 40,332 $1,144.00 156.31          
2018/2019  14108 70,860 39,412 $1,280.00            
2017/2018  14059 34,120 19,428 $646.00            
2016/2017  14022 31,530 17,539 $592.00            
2015/2016  13989 28,340 15,795 $532.00            
2014/2015  13926 28,340 15,417 $516.00            
2013/2014  13903 26,010 13,738 $466.00            
2012/2013  13810 26,010 13,201 $444.00            
2011/2012  13746 35,150 17,058 $572.00            
2010/2011  13678 70,010 32,841 $1,100.00            
2009/2010  13632 65,360 29,797 $998.00            
2008/2009  13587 65,360 28,811 $966.00            
2007/2008  13542 63,150 28,770 $934.00            
2006/2007  13474 63,150 29,046 $950.00            
2005/2006  13498 57,410 27,536 $902.00            
2004/2005   13421 57,410 27,819 $862.00            
2003/2004   13396 57,410 29,502 $872.00            
2002/2003   13403 53,750 27,772 $806.00            
2001/2002   13484 49,310 27,744 $774.00            
2000/2001   13622 49,310 27,048 $634.00 138.39          
1999/2000   13632 46,515 26,271 $592.00 133.99          
1998/1999   13572 135,919 74,632 $1,958.00 136.06          
1997/1998   07529 117,907 69,363 $1,830.00 137.65          
1996/1997   07518 117,907 69,940 $1,822.00 135.79          
1995/1996   07457 89,135 60,173 $1,604.00 140.55          
1994/1995   07420 89,135 60,648 $1,592.00 138.41          
1993/1994   07393 72,347 52,595 $1,384.00 140.66          
1992/1993   07352 72,347 52,858 $1,358.00 137.17          
1991/1992   07320 70,766 56,233 $1,446.00 136.53          
1990/1991   07491 70,766 56,505 $1,416.00 133.03          
1989/1990   07443 69,743 56,239 $1,436.00 135.52          
1988/1989   07589 69,743 56,210 $1,394.00 131.63          

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 40.907% 622.61 605.36 7,790,180.00 7,639,862.00
SPENCER SCHOOL 37.101% 564.67 533.19 9,517,419.00 9,026,347.00
COUNTY/CO.WIDE 14.463% 220.13 214.32 6,053,833.00 5,903,708.00
MERGED AREA 3 3.656% 55.64 53.57 10,726,401.00 10,237,183.00
ASSESSOR 1.830% 27.86 27.40 766,195.00 754,732.00
DEBT SERVICE 1.368% 20.82 22.06 616,752.00 649,051.00
AG EXTENSION .675% 10.27 10.02 282,533.00 276,086.00
Totals 100% 1,522.00

Tax Calculation 2025-2026
Assessed Value 105,260

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 49,926
- Military Exemption 0
= Taxable Value 49,926
X 2025 Levy Rate 33.7518000
= Gross Taxes Due 1,685.09
- Homestead Credit 163.70
- Ag Land Credit .00
- Family Farm Credit .00
- Elderly Credit .00
- BPT Credit .00
- Future Payments .00
= Net Taxes Due9 1,522.00

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  BATES CYNTHIA L
2  LARSEN JAMES A
2  LARSEN ANNETTE A
 TOWN LOT CONTRACT
    SP EGLE IRR SURVEY L 04,05 		2000
244		 2/02/2000
1/26/2000		     244
1  LARSEN ARNOLD C ESTATE
2  BATES CYNTHIA L
 CHANGE OF TITLE/AFF S SPOUSE
    SP EGLE IRR SURVEY L 04,05 		1999
6356		 12/29/1999
10/14/1999		     6356
1  LARSEN JAMES A
1  LARSEN ANNETTE A
2  BATES CYNTHIA L
 LAND QUIT CLAIM DEED 2005
3599		 10/17/2005
9/08/1999		     3599
1  LARSON JAMES A
1  LARSON ANNETTE A
2  WEBER CYNTHIA L
2  BATES CYNTHIA L
 TOWN LOT CONTRACT FULFILL 2005
4007		 11/18/2005
4/15/2005		     4007
1  WEBER CYNTHIA L
1  WEBER BRIAN
2  WITTROCK TROY
2  WITTROCK JESSICA
1  BATES CYNTHIA L
 TOWN LOT WARRANTY DEED 2006
218		 1/23/2006
12/22/2005		     218
1  WITTROCK JESSICA
1  WITTROCK TROY
2  CERNIUK DOGAY
1  CLAY COUNTY SHERIFF
1  IOWA STATE OF
1  CHILD SUPPORT RECOVERY UNIT
1  DEUTSCHE BANK NATIONAL TRUST CO TR
1  MORGAN STANLEY ABS CAPITAL 1 INC TRUST 2006 HE3
 TOWN LOT SHERIFF'S DEED 2010
210		 1/26/2010
1/12/2010		     210
1  CERNIUK DOGAY EST
2  MALIN DORIS GRACE
2  CERNIUK WILLIAM G
 CHANGE OF TITLE/AFF S SPOUSE 2013
1021		 4/05/2013
4/02/2013		     1021
1  MALIN DORIS GRACE
2  MALIN DORIS G REV TRUST
 TOWN LOT WARRANTY DEED 2013
3415		 10/29/2013
10/15/2013		     3415
1  MALIN DORIS G TR
1  MALIN DORIS G REV TRUST
1  MALIN DORIS GRACE
2  HESEBECK JOSHUA E
 AFFIDAVIT 2017
2325		 8/30/2017
8/25/2017		     2325
1  MALIN DORIS G TR
1  MALIN DORIS G REV TRUST
2  HESEBECK JOSHUA E
 TOWN LOT WARRANTY DEED 2017
2326		 8/30/2017
8/25/2017		     2326
1  CERNIUK WILLIAM G
1  CERNIUK CONSTANCE L
2  HESEBECK JOSHUA E
 TOWN LOT WARRANTY DEED 2017
2327		 8/30/2017
8/28/2017		     2327

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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