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 18 351 007  00 Picture of Property
Location 234  8TH ST SW SPENCER
Tax District 640 000 SPENCER INC SPENCER COMM
Map ID 9636 18 351 007 
GIS ID
Class R  Residential
Acres
Gross
Taxable
.00
.00

Owner(s):
Ownership Type Owner Entity Name Address City and State
Deed 098007105 Clark, Ryan M 234 8th St SW Spencer , IA

Legal Information
Legal Description1 Section:   Township: 17  Range:
7 2 SOUTHMOOR 3RD    

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 25,000 11,134
Bldgs 106,160 47,278
Gross Totals 131,160 58,412
Military Credit 0 0
Net Totals 131,160 58,412

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  16617 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  16617 174,520 82,778 $2,630.00 163.70          
2024/2025  16567 174,520 80,878 $2,538.00 161.84          
2023/2024  16388 151,850 82,986 $2,518.00 156.34          
2022/2023  16364 143,400 77,623 $2,402.00 160.12          
2021/2022  16338 124,420 70,185 $2,182.00 161.93          
2020/2021  16284 124,420 68,524 $2,048.00 155.95          
2019/2020  16146 116,270 66,179 $1,976.00 156.31          
2018/2019  16120 115,740 64,375 $1,934.00 157.53          
2017/2018  16079 116,480 66,323 $2,042.00 161.14          
2016/2017  16036 116,480 64,793 $2,022.00 163.53          
2015/2016  15980 120,840 67,348 $2,102.00 163.18          
2014/2015  15892 120,840 65,737 $2,036.00 162.24          
2013/2014  15837 117,030 61,811 $1,930.00 164.36          
2012/2013  15741 117,030 59,395 $1,994.00            
2011/2012  15763 113,930 55,290 $1,754.00 102.58          
2010/2011  15696 113,930 53,444 $1,686.00 103.90          
2009/2010  15644 121,410 55,350 $1,736.00 118.65          
2008/2009  15600 121,410 53,518 $1,678.00 117.15          
2007/2008  15564 112,960 51,464 $1,558.00 115.04          
2006/2007  15494 112,510 51,750 $1,570.00 122.06          
2005/2006  15576 102,280 49,058 $1,484.00 124.02          
2004/2005   15513 88,120 42,699 $1,200.00 121.64          
2003/2004   15486 88,120 45,283 $1,216.00 121.72          
2002/2003   15520 100,500 51,926 $1,380.00 126.65          
2001/2002   15623 92,200 51,877 $1,312.00 135.36          
2000/2001   15807 92,200 50,574 $1,304.00 138.39          
1999/2000   15881 86,978 49,124 $1,224.00 133.99          
1998/1999   15842 86,978 47,759 $1,204.00 136.06          
1997/1998   09807 70,537 41,496 $1,040.00 137.65          
1996/1997   09794 70,537 41,841 $1,036.00 135.79          
1995/1996   09735 59,425 40,116 $1,022.00 140.55          
1994/1995   09647 59,425 40,433 $1,016.00 138.41          
1993/1994   09618 47,754 34,716 $866.00 140.66          
1992/1993   09576 47,754 34,890 $850.00 137.17          
1991/1992   09552 43,976 34,945 $848.00 136.53          
1990/1991   10013 43,976 35,114 $830.00 133.03          
1989/1990   09978 40,057 32,301 $768.00 135.52          
1988/1989   10361 40,057 32,285 $744.00 131.63          

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 40.908% 1,075.86 1,048.02 7,790,180.00 7,639,862.00
SPENCER SCHOOL 37.100% 975.74 923.08 9,517,419.00 9,026,347.00
COUNTY/CO.WIDE 14.463% 380.37 371.05 6,053,833.00 5,903,708.00
MERGED AREA 3 3.656% 96.15 92.73 10,726,401.00 10,237,183.00
ASSESSOR 1.830% 48.14 47.44 766,195.00 754,732.00
DEBT SERVICE 1.368% 35.99 38.19 616,752.00 649,051.00
AG EXTENSION .675% 17.75 17.35 282,533.00 276,086.00
Totals 100% 2,630.00

Tax Calculation 2025-2026
Assessed Value 174,520

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 82,778
- Military Exemption 0
= Taxable Value 82,778
X 2025 Levy Rate 33.7518000
= Gross Taxes Due 2,793.91
- Homestead Credit 163.70
- Ag Land Credit .00
- Family Farm Credit .00
- Elderly Credit .00
- BPT Credit .00
- Future Payments .00
= Net Taxes Due9 2,630.00

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  MEYER WILLIAM H
2  FOREMAN TERESA KAY
1  MEYER ROBERTA L
 TOWN LOT WARRANTY DEED
    SP SOMOR 3RD BLK 02 L 07 		2003
2621		 6/03/2003
6/03/2003		     2621
1  CLAY COUNTY SHERIFF
1  FOREMAN TERESA KAY
1  FOREMAN TERESA
1  MORTGAGE ELECTRONIC REGISTRATION SYSTEMS INC
1  BAC HOME LOANS SERVICING LP
1  COUNTRYWIDE HOME LOANS SERVICING LP
2  FEDERAL NATIONAL MORTGAGE ASSN
 TOWN LOT SHERIFF'S DEED 2010
2497		 9/14/2010
8/10/2010		     2497
2  CLARK RYAN M
2  CLARK WAYNE
2  CLARK DANA
1  FEDERAL NATIONAL MORTGAGE ASSN
1  FANNIE MAE
 TOWN LOT WARRANTY DEED 2011
735		 3/29/2011
3/24/2011		     735
1  CLARK WAYNE
1  CLARK DANA
2  CLARK RYAN M
 TOWN LOT WARRANTY DEED 2011
3553		 12/23/2011
8/22/2011		     3553

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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