Iowa Code » Chapter 446 — TAX SALES
Iowa Code

Iowa Code § 446.16 (2026)

Bid — purchaser — bidder registration fee

✓ Iowa Code 2026 (laws through the 2025 session)
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1. The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest percentage of the parcel is the purchaser, and when the purchaser designates the percentage of any parcel for which the purchaser will pay the total amount due, the percentage thus designated shall give the person an undivided interest upon the issuance of a treasurer’s deed, as provided in chapter 448. If two or more persons have placed an equal bid and the bids are the smallest percentage offered, the county treasurer shall use a random selection process to select the bidder to whom a certificate of purchase will be issued. The\n\nTue Dec 09 22:11:18 2025 Iowa Code 2026, Chapter 446 (28, 0) 5 TAX SALES, §446.19\n\npercentage that may be designated by any purchaser under this subsection shall not be less than one percent.

2. The treasurer may establish and collect a reasonable registration fee from each registered bidder at the tax sale. The fee shall not be assessed against a county or municipality. The total of the fees collected shall not exceed the total costs of the tax sale. Registration fees collected shall be deposited in the general fund of the county.

3. The delinquent tax lien transfers with the tax sale certificate, whether held by the county or purchased by an individual, through assignment or direct purchase at the tax sale. The delinquent tax sale lien expires when the tax sale certificate expires.

4. Only those persons as defined in section 4.1 are authorized to register to bid or to bid at the tax sale or to own a tax sale certificate by purchase, assignment, or otherwise. To be authorized to register to bid or to bid at a tax sale or to own a tax sale certificate, a person, other than an individual, must have a federal tax identification number and either a designation of agent for service of process on file with the secretary of state or a verified statement meeting the requirements of chapter 547 on file with the county recorder of the county in which the person wishes to register to bid or to bid at tax sale or of the county where the property that is the subject of the tax sale certificate is located. [C51, §501; R60, §766; C73, §876; C97, §1423; C24, 27, 31, 35, 39, §7253; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §446.16] 90 Acts, ch 1203, §1; 91 Acts, ch 191, §68; 92 Acts, ch 1016, §25; 95 Acts, ch 57, §17; 97 Acts, ch 121, §19; 2004 Acts, ch 1092, §8; 2005 Acts, ch 34, §15, 26; 2009 Acts, ch 11, §1, 2 Referred to in §420.246 \n

Notes of Decisions
Cited in 5 cases, 2004–2019 · leading case: Smith, Keith v. Sipi, LLC, 811 F.3d 228 (7th Cir. 2016).
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Smith, Keith v. Sipi, LLC, 811 F.3d 228 (7th Cir. 2016). “For an example of Iowa’s use of the percentage ownership method, see Iowa Code Ann. § 446.16 (West 2015). 2 . As SIPI views the issue, Dawn used to have standing and Keith did not.”
Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). “§ 446.16(1) (“The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest percentage of the parcel, is the purchaser .”
In re Thompson, 309 B.R. 1 (Bankr. N.D. Iowa 2004). · cites it 2× “Iowa Code § 446.16 . The treasurer did not notify Thompson of the identity of the purchaser.”
Fansteel Foundry Corp., No. 16-01825 (Bankr. S.D. Iowa May 8, 2019). “The result of this process is that the delinquent tax liens are transferred with the tax sale 5 A concise overview of tax liens under Iowa law appears in 17 Ia.”
Bill Fennelly v. A-1 Mach. & Tool Co., No. 73 / 04-1232 (Iowa Oct. 6, 2006). “§ 446.16(1) (“The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest 19 percentage of the parcel, is the purchaser .”
Iowa Code § 446.16(1): 2 cases
Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). “§ 446.16(1) (“The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest percentage of the parcel, is the purchaser .”
Bill Fennelly v. A-1 Mach. & Tool Co., No. 73 / 04-1232 (Iowa Oct. 6, 2006). “§ 446.16(1) (“The person who offers to pay the total amount due, which is a lien on any parcel, for the smallest 19 percentage of the parcel, is the purchaser .”
Iowa Code § 446.16(3): 1 case
Fansteel Foundry Corp., No. 16-01825 (Bankr. S.D. Iowa May 8, 2019). “The result of this process is that the delinquent tax liens are transferred with the tax sale 5 A concise overview of tax liens under Iowa law appears in 17 Ia.”
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