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	490 9638 04 432 002 00
Location	204 N SLEEPER ST EVERLY
Tax District	490 000 EVERLY INC CLAY CENTRAL/EV
Map ID	9638 04 432 002
GIS ID
Class	R Residential
Acres Gross Taxable	.00 .00

Owner(s):

Ownership Type	Owner Entity	Name	Address	City and State
Deed	909941277	Farmer, Destiny	204 N Sleeper St	Everly , IA

Legal Information

Legal Description¹	Section: Township: 3 Range:
8-9 4 R&S 1ST

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	10,000	4,453
Bldgs	61,770	27,509
Gross Totals	71,770	31,962
Military Credit	0	0
Net Totals	71,770	31,962

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	12175	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	12175	72,290	34,288	$836.00	137.79
2024/2025	12126	72,290	33,501	$828.00	140.04
2023/2024	12104	58,620	32,036	$714.00	127.47
2022/2023	12062	51,530	27,893	$744.00
2021/2022	12033	52,070	29,373	$794.00
2020/2021	11980	52,070	28,677	$800.00
2019/2020	11861	22,590	12,857	$338.00
2018/2019	11834	22,590	12,565	$354.00
2017/2018	11787	21,930	12,487	$366.00
2016/2017	11750	21,930	12,199	$344.00
2015/2016	11714	21,610	12,044	$326.00
2014/2015	11649	28,090	15,281	$458.00
2013/2014	11625	27,820	14,693	$334.00	164.60
2012/2013	11531	27,820	14,119	$348.00	127.60
2011/2012	11476	35,450	17,204	$484.00	104.69
2010/2011	11406	35,450	16,629	$432.00	99.25
2009/2010	11362	37,020	16,877	$420.00	111.55
2008/2009	11317	37,020	16,318	$410.00	111.48
2007/2008	11276	38,760	17,659	$440.00	110.23
2006/2007	11216	38,760	17,828	$424.00	112.34
2005/2006	11178	35,240	16,902	$392.00	112.88
2004/2005	11129	35,240	17,076	$356.00	106.15
2003/2004	11110	35,240	18,109	$390.00	114.81
2002/2003	11125	45,970	23,752	$558.00	125.41
2001/2002	11069	42,170	23,727	$518.00	132.90
2000/2001	11148	42,170	23,131	$484.00	128.29
1999/2000	11139	39,779	22,466	$468.00	128.58
1998/1999	11110	39,779	21,842	$454.00	129.33
1997/1998	05102	33,732	19,844	$438.00	141.94
1996/1997	05089	33,732	20,009	$398.00	127.45
1995/1996	05043	20,656	13,944	$246.00	131.42
1994/1995	05009	20,656	14,055	$240.00	126.54
1993/1994	04978	19,126	13,904	$234.00	125.71
1992/1993	04945	19,126	13,973	$242.00	128.55
1991/1992	04903	19,931	15,838	$284.00	125.55
1990/1991	04869	19,931	15,915	$270.00	117.94
1989/1990	04831	19,931	16,072	$390.00
1988/1989	04990	19,931	16,063	$378.00

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
EVERLY INC	44.491%	371.95	372.42	259,978.00	256,389.00
CCE/SCHOOL	29.382%	245.63	241.84	2,528,691.00	2,425,990.00
COUNTY/CO.WIDE	17.182%	143.64	139.90	6,053,833.00	5,903,708.00
MERGED AREA 3	4.343%	36.31	34.96	10,726,401.00	10,237,183.00
ASSESSOR	2.175%	18.18	17.89	766,195.00	754,732.00
DEBT SERVICE	1.626%	13.59	14.40	616,752.00	649,051.00
AG EXTENSION	.801%	6.70	6.54	282,533.00	276,086.00
Totals	100%	836.00

Tax Calculation 2025-2026

Assessed Value

72,290

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

34,288

- Military Exemption

= Taxable Value

34,288

X 2025 Levy Rate

28.4113200

= Gross Taxes Due

974.17

- Homestead Credit

137.79

- Ag Land Credit

.00

- Family Farm Credit

.00

- Elderly Credit

.00

- BPT Credit

.00

- Future Payments

.00

= Net Taxes Due⁹

836.00

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 BOLTJES LEE R 2 WALTON JEFFREY L 1 BOLTJES CARLA J 2 WALTON LORI J	TOWN LOT CONTRACT FULFILL EV RUM & SLEEP 1ST BLK 04 L 08,09	O-3 118	5/03/1994 4/06/1989	3118
2 WALTON LORI J 1 HEARTHSIDE LENDING CORPORATION 1 BAYVIEW FINANCIAL LP AIF 1 BAYVIEW FINANCIAL MANAGEMENT CORP	AFFIDAVIT	2009 3342	10/15/2009 10/06/2009	3342
1 WALTON JEFFREY L 1 WALTON LORI J 1 CLAY COUNTY SHERIFF 1 BAYVIEW LOAN SERVICING LLC 2 BAYVIEW LOAN SERVICING LLC	TOWN LOT SHERIFF'S DEED	2013 1672	5/24/2013 5/15/2013	1672
2 BROWN TINA M 1 BAYVIEW LOAN SERVICING LLC	TOWN LOT WARRANTY DEED	2014 362	2/12/2014 1/31/2014	362
1 CUNNINGHAM MICHAEL J 2 WALTON JEFFREY L 2 WALTON LORI J 1 BAYVIEW LOAN SERVICING LLC	AFFIDAVIT	2014 363	2/12/2014 12/06/2013	363
1 BROWN TINA M 2 BROWN JUSTIN JOE	LAND QUIT CLAIM DEED	2014 1475	6/18/2014 6/17/2014	1475
2 FARMER DESTINY 1 BROWN JUSTIN JOE 1 BROWN BETHANY J	TOWN LOT WARRANTY DEED	2021 3359	10/26/2021 10/20/2021	3359

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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