As a property owner and under Iowa law, it is your responsibility to make sure that you receive a bill and that it is paid on time. The statements are mailed and the taxes are due at the same time each year. 

Late interest accrues on the first day of each month if a tax payment is not paid before the due date. The interest accrues at the rate of 1.5% per month (rounded to the nearest dollar) with a minimum of one dollar. Late interest is added to the unpaid balance of your property taxes. 

Yes, partial payments are accepted for current or delinquent real estate and manufactured home property tax. The amount of the partial payment must be greater than the late interest and fees due. Partial payments are not accepted for special assessments or tax sale redemption payments. You may make partial payments online or by mailing it to your County Treasurer. If mailing, please indicate on your payment that it is a partial payment of tax due.

Property tax payments are due in two installments.  The 1st installment is due September 1st with late interest charged beginning October 1st.  The 2nd installment is due March 1st with late interest charged beginning April 1st.