Iowa Code » Chapter 447 — TAX REDEMPTION
Iowa Code

Iowa Code § 447.8 (2026)

Redemption after delivery of deed

✓ current as of July 2026
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1. a. After the delivery of the treasurer’s deed, a person entitled to redeem a parcel sold at tax sale shall do so only by an equitable action in the district court of the county where the parcel is located. The action to redeem may be maintained only by a person who was entitled to redeem the parcel during the ninety-day redemption period in section 447.12, except that\n\nTue Dec 09 22:11:14 2025 Iowa Code 2026, Chapter 447 (27, 0) §447.8, TAX REDEMPTION 4\n\nsuch a person may assign the person’s right of redemption or right to maintain the action to another person, or by a person entitled to redeem under section 447.7.

b. In order to establish the right to redeem, the person maintaining the action shall be required to prove to the court either that the person maintaining the action or a predecessor in interest was not properly served with notice in accordance with the requirements of sections 447.9 through 447.12, or that the person maintaining the action or a predecessor in interest acquired an interest in or possession of the parcel during the ninety-day redemption period in section 447.12. A person shall not be entitled to maintain such action by claiming that a different person was not properly served with notice of expiration of right of redemption, if the person seeking to maintain the action, or the person’s predecessor in interest, if applicable, was properly served with the notice. After the execution and delivery of the treasurer’s deed, a person may only redeem a parcel sold for delinquent taxes under this section or section 447.7.

2. The person maintaining the action shall name as defendants all persons claiming an interest in the parcel derived from the tax sale, as shown by the record.

3. If the court determines that notice was properly served, the court shall enter judgment holding that all rights of redemption are terminated and that the validity of the tax title or purported tax title is conclusively established as a matter of law.

4. If the court determines that notice was not properly served and that the person maintaining the action is entitled to redeem, the court shall so order. The order shall determine the rights, claims, and interests of all parties, including liens for taxes and claims for improvements made on or to the parcel by the person claiming under the tax title. The order shall establish the amount necessary to effect redemption. The redemption amount shall include the amount for redemption computed in accordance with section 447.1, including interest computed up to and including the date of payment of the total redemption amount to the clerk of court; the amount of all costs added to the redemption amount in accordance with section 447.13; and, in the event that the person claiming under the tax title has made improvements on or to the parcel after the treasurer’s deed was issued, an amount equal to the value of all such improvements. The order shall direct that the person maintaining the action shall pay to the clerk of court, within thirty days after the date of the order, the total redemption amount established in the order.

5. a. Upon timely receipt of the payment, the court shall enter judgment declaring the treasurer’s deed to be invalid and determining the resulting rights, claims, and interests of all parties to the action. In its judgment, the court shall direct the clerk of court to deliver the entire amount of the redemption payment to the person who previously claimed title under the treasurer’s deed.

b. If the person maintaining the action fails to timely deliver payment of the total redemption amount to the clerk of court, the court shall enter judgment holding that all rights of redemption are terminated and that the validity of the tax title or purported tax title is conclusively established as a matter of law. No subsequent action shall be brought to challenge the treasurer’s deed or to recover the parcel.

6. If an affidavit is filed pursuant to section 448.15 and if the time period for filing a claim under section 448.16 expires with no claims having been filed, all persons are thereafter barred and estopped from commencing an action under this section. [C73, §893; C97, §1440; C24, 27, 31, 35, 39, §7278; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §447.8] 91 Acts, ch 191, §95; 2005 Acts, ch 34, §19, 26; 2011 Acts, ch 25, §143; 2018 Acts, ch 1039, §3 Referred to in §420.240, 448.6, 448.12, 448.16 \n

Notes of Decisions
Cited in 7 cases (2 in the last 5 years), 2008–2023 · leading case: Dohrn v. Mooring Tax Asset Grp., L.L.C., 743 N.W.2d 857 (Iowa 2008).
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Dohrn v. Mooring Tax Asset Grp., L.L.C., 743 N.W.2d 857 (Iowa 2008). · cites it 4× “15allows the holder of the deed to file an affidavit with the county recorder which shall describe the property and explain a tax deed was issued.”
Thomas A. Rehr, Kathryn A. Rehr, Jeffrey Minner, Rodney Petersen, Brady Lemke, & 1st Gateway Credit Union v. Guardian Tax Partners, Inc. (Iowa Ct. App. 2017). · cites it 11× “See Iowa Code § 447.8 (allowing action in equity to challenge treasurer’s deed).”
No Boundry, LLC v. Brandi Smithson (Iowa Ct. App. 2023). · cites it 11× “” See Iowa Code § 447.8 (3) (2018). There is thus no need to address No Boundry’s second 15 issue about recalculation of the redemption amount to reflect interest and taxes that accrued while the appeal was pending.”
Diego Firestone, as Next of Kin for Desmen Bagnall v. Tf 13, & Jcg Land Servs., Inc., Intervenor. (Iowa Ct. App. 2014). · cites it 12× “”4); see also Iowa Code §§ 447.8 (1)(b) (“In order to establish the right to redeem, the person maintaining the action shall be required to prove to the court either that the person maintaining the action or a predecessor in interest was not properly served with notice in…”
Judith L. Thorn v. Home Investors 12, L.C. & Home Investors 35, L.C. (Iowa Ct. App. 2023). · cites it 5× “12 provides: “An action under section 447.8 or 448.6 or for the recovery of a parcel sold for the nonpayment of taxes shall not be brought after three years from the execution and recording of the county treasurer’s deed.”
David Paul Dohrn Vs. Mooring Tax Asset Grp., L.l.c., Layne Pershing, Jason Rathje & Shawn Rathje, D/b/a Rpr P'ship Vs. Mooring Tax Asset Grp., L.l.c., Cross-appellee. Appeal From The Iowa Distric (Iowa 2008). · cites it 4× “Since RPR has not been served with notice of redemption, the tax sale deed issued to 2We note the legislature has amended section 447.8 so that “A person shall not be entitled to maintain [an equitable action to redeem the property after a tax deed has been delivered] by…”
Adair Holdings, L.L.c, a Nebraska Ltd. Liab. Co. v. Matthew Thomas Trucking, L.L.C., & George Thomas, 874 N.W.2d 669 (Iowa Ct. App. 2015). · cites it 2× “12 provides, "An action under section 447.8 or 448.6 or for the recovery of a parcel sold for the nonpayment of taxes shall not be brought after three years from the execution and recording of the county treasurer’s deed.”
— Iowa Code § 447.8(1)(b) — 1 case
No Boundry, LLC v. Brandi Smithson (Iowa Ct. App. 2023). “” See Iowa Code § 447.8 (3) (2018). There is thus no need to address No Boundry’s second 15 issue about recalculation of the redemption amount to reflect interest and taxes that accrued while the appeal was pending.”
— Iowa Code § 447.8(4) — 2 cases
No Boundry, LLC v. Brandi Smithson (Iowa Ct. App. 2023). “” See Iowa Code § 447.8 (3) (2018). There is thus no need to address No Boundry’s second 15 issue about recalculation of the redemption amount to reflect interest and taxes that accrued while the appeal was pending.”
Thomas A. Rehr, Kathryn A. Rehr, Jeffrey Minner, Rodney Petersen, Brady Lemke, & 1st Gateway Credit Union v. Guardian Tax Partners, Inc. (Iowa Ct. App. 2017). “See Iowa Code § 447.8 (allowing action in equity to challenge treasurer’s deed).”
— Iowa Code § 447.8(5)(a) — 1 case
No Boundry, LLC v. Brandi Smithson (Iowa Ct. App. 2023). “” See Iowa Code § 447.8 (3) (2018). There is thus no need to address No Boundry’s second 15 issue about recalculation of the redemption amount to reflect interest and taxes that accrued while the appeal was pending.”
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