Skip to main content
Using the featured links, website visitors can search property records online. Users can search for property records five different ways, and can also do comparisons for residential, agricultural and commercial properties. Records are updated to the website on a regular basis as new information becomes available. If you believe the records are in error, please contact the Assessor's Office at 712-792-9973.

Property records and interactive maps are available on the County Website. The GIS Maps offer several options to view property lines, aerial photos, parcel and lot dimensions and much more. Users can then link to property record cards maintained by the Assessor's office.

What are the Assessor's duties?

The Assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility is to cause to be assessed all real property within their jurisdiction except that which is otherwise provided by law. This would include residential, commercial, industrial and agricultural classes of property. Real property is revalued every two years. The effective date of the assessment is January 1st of the current year. The assessor determines a full or partial value of new construction, or improvements depending upon the state of completion as of January 1st.

General Misconceptions about the Assessor's Work:

The Assessor does NOT:

  • Collect taxes
  • Calculate taxes
  • Determine tax rate
  • Set policy for the Board of Review

The Assessor is concerned with value, not taxes. Taxing jurisdictions such as schools, cities, and townships, adopt budgets after public hearings. This determines the tax levy, which is the rate of taxation required to raise the money budgeted. The taxes you pay are proportionate to the value of your property compared to the total value of the taxing district in which your property is located.

General Information About the Assessor:

Assessors are appointed to their positions by a Conference Board consisting of the members of the Board of Supervisors, the Mayors of all incorporated cities and a member from each school district within the jurisdiction. A city with a population of ten thousand or more may elect to have their own assessor. Assessors are required, by statute, to pass a state examination and complete a Continuing Education Program consisting of 150 hours of formal classroom instruction with 90 hours tested and a passing grade of 70% attained. The latter requirement must be met in order for the assessor to be reappointed to the position every six years. The Deputy Assessor also must pass a state examination as well as successfully complete 90 hours of classroom instruction of which at least 60 hours are tested. The Conference Board approves the assessor's budget and after a public hearing acts on adoption of same. The assessor is limited, by statute, depending upon the value of the jurisdiction, to a levy limitation for his/her budget.

More Information:

114 E. 6th St.
Carroll, Iowa 51401

The Assessor's office is located in the Southwest corner of the first floor of the courthouse

Cindy Heuton

Judy Schreck
Office Manager

Phone: 712-792-9973

Office Hours:
Monday - Friday
8:00 a.m. to 4:30 p.m.