Iowa Code

Iowa Code § 447.1 (2026)

Redemption — terms

✓ current as of July 2026

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1. A parcel sold under this chapter and chapter 446 may be redeemed at any time before the right of redemption expires, by payment to the county treasurer, to be held by the treasurer subject to the order of the purchaser, of the amount for which the parcel was sold, including the fee for the certificate of purchase, and interest of two percent per month, counting each fraction of a month as an entire month, from the month of sale, and the total amount paid by the purchaser or the purchaser’s assignee for any subsequent year, with interest at the same rate added on the amount of the payment for each subsequent year from the month of payment, counting each fraction of a month as an entire month. The amount of interest must be at least one dollar and shall be rounded to the nearest whole dollar. Interest shall accrue on subsequent amounts as provided in section 446.32. The redemption must be received by the treasurer or entered through the county treasurer’s authorized internet site on or before the last day of the month to avoid additional interest being added to the amount necessary to redeem. However, if the last day of a month falls on a Saturday, Sunday, or a holiday, the payment must be received by the treasurer or entered through the county treasurer’s authorized internet site by the close of business on the first business day of the following month.

2. When the county or city is the certificate holder of the parcel redeemed from a sale held under section 446.19, the redemption amount shall be apportioned among the several funds for which the taxes were levied. All interest, costs, and fees shall be apportioned to the general fund of the county regardless of who is the certificate holder. If a city is the certificate holder of the parcel redeemed from a sale held under section 446.7 or 446.28, the city shall be entitled to the total amount redeemed. [C51, §505; R60, §779; C73, §890; C97, §1436; S13, §1436; C24, 27, 31, 35, 39, §7272; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §447.1; 81 Acts, ch 117, §1232] 91 Acts, ch 191, §89; 93 Acts, ch 73, §11; 2006 Acts, ch 1070, §27, 31; 2017 Acts, ch 92, §5 Referred to in §445.3, 446.19A, 446.32, 447.4, 447.7, 447.8, 447.9 Tax sale certificate fee, §331.552(23) \n

Notes of Decisions

Cited in 18 cases (3 in the last 5 years), 1990–2023 · leading case: Robinson v. Fremont Cnty., 744 N.W.2d 323 (Iowa 2008).

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Robinson v. Fremont Cnty., 744 N.W.2d 323 (Iowa 2008). · cites it 8× “Iowa Code § 447.1 (1989) (emphasis added).”

City of Waterloo v. Bainbridge, 749 N.W.2d 245 (Iowa 2008). · cites it 3× “Iowa Code § 447.1 . If the property is not redeemed, the certificate holder is entitled to acquire the deed to the property.”

Schaer v. Webster Cnty., 644 N.W.2d 327 (Iowa 2002). · cites it 2× “§§ 447.1, 448.1. The law further details the procedures that must be followed for the sale, redemption, and issuance of a deed.”

Nelson v. Forbes, 545 N.W.2d 576 (Iowa Ct. App. 1996). · cites it 4× “824295. For the reasons set forth in the division that follows, plaintiff was entitled to notice of redemption.”

Fennelly v. A-1 Mach. & Tool Co., 728 N.W.2d 163 (Iowa 2006). “§ 447.1. If the parcel is not redeemed, the county may acquire title to the parcel through a tax deed.”

Dohrn v. Mooring Tax Asset Grp., L.L.C., 743 N.W.2d 857 (Iowa 2008). · cites it 2× “Iowa Code § 447.1 . If the property is not redeemed, the certificate holder is entitled to a tax deed.”

Adams v. Thorp Credit, Inc., 452 N.W.2d 435 (Iowa 1990). · cites it 4× “See Iowa Code § 447.1 . Upon being satisfied that the redeeming party has a right to redeem and has paid the “proper amount,” the treasurer issues a certificate of redemption.”

In Re Donovan, 266 B.R. 862 (Bankr. S.D. Iowa 2001). · cites it 2× “OHP will then be entitled to receive the amount paid for the 1995 taxes plus the statutory interest provided by Iowa Code § 447.1 when Firstar redeems the property.”

Sam Robinson Vs. Fremont Cnty., Iowa (Iowa 2008). · cites it 8× “Iowa Code § 447.1 (1989) (emphasis added).”

Hemphill v. Montgomery, 548 N.W.2d 579 (Iowa 1996). · cites it 6× “Iowa Code § 447.1 (emphasis added). Hemphill argues, and the district court held, that interest computed on the “sale price” under this section was subject to the forty-eight percent limitation of section 445.”

Gary Kluender, Jr. v. Plum Grove Investments, Inc. (Iowa 2023). · cites it 2× “2d at 860 (citing Iowa Code § 447.1 ). But if the property is not redeemed within this period, the certificate holder may be entitled to a tax deed.”

No Boundry, LLC v. Brandi Smithson (Iowa Ct. App. 2023). · cites it 2× “It instead amounted to “an inchoate right or lien” because, even after the tax sale is done and the certificate of purchase issued, the property owner still has two years to redeem the property under Iowa Code section 447.1. Id. (citations omitted). In April 2020, Smithson, as…”

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