Key Takeaways

  • Iowa is a "title theory" state where the lender holds legal title until the mortgage is paid
  • Iowa recognizes various forms of property ownership including tenancy in common, joint tenancy, and tenancy by the entirety for married couples
  • Iowa requires recording of deeds to establish priority against subsequent purchasers
  • Iowa uses abstract and opinion or title insurance to establish marketable title
  • Property taxes in Iowa are assessed by county assessors and collected by county treasurers
Last updated: January 2026

Iowa Property Law

Iowa has specific laws governing property ownership, transfer, and recording that differ from some other states.

Title Theory State

Iowa is a title theory state for mortgages:

ConceptDescription
Title theoryLender holds legal title until paid
Borrower holdsEquitable title during loan
Upon payoffLegal title transfers to borrower
DefaultLender has title, but must foreclose

Contrast: In "lien theory" states, the borrower holds title and the lender has only a lien.

Forms of Property Ownership

Tenancy in Common

FeatureDescription
Ownership sharesCan be unequal
Right of survivorshipNone—interest passes to heirs
TransferCan sell or transfer independently
Default formAssumed when not specified

Joint Tenancy

FeatureDescription
Ownership sharesEqual shares only
Right of survivorshipYes—passes to surviving owner(s)
Four unities requiredTime, Title, Interest, Possession
TransferBreaks joint tenancy if transferred

Tenancy by the Entirety

Iowa recognizes tenancy by the entirety for married couples:

FeatureDescription
Who can holdMarried couples only
Right of survivorshipYes
ProtectionMay offer creditor protection
TransferBoth spouses must agree

Key Point: Tenancy by the entirety provides additional protection for married couples' real property.

Recording System

Iowa Recording Requirements

Iowa uses a race-notice recording system:

ConceptDescription
Race-noticeFirst to record without notice wins
Where recordedCounty recorder's office
What's recordedDeeds, mortgages, liens, easements
PriorityBased on recording date and time

Purpose of Recording

Recording provides:

  • Constructive notice to the world
  • Priority against subsequent purchasers
  • Protection of property rights
  • Public record of ownership

Establishing Marketable Title

Abstract and Opinion

ComponentDescription
AbstractHistorical summary of all recorded documents
Attorney opinionLawyer reviews and gives opinion on title
Traditional methodCommon in Iowa

Title Insurance

TypeProtection
Owner's policyProtects buyer against title defects
Lender's policyProtects lender's interest
One-time premiumPaid at closing

Iowa Property Taxes

Assessment Process

StepDescription
AssessmentCounty assessor values property
ClassificationResidential, commercial, agricultural
RollbackPercentage of assessed value taxed
Tax rateSet by local taxing authorities

Tax Collection

ItemDetails
CollectorCounty treasurer
Due datesSeptember 30 and March 31
DelinquentPenalties and interest apply
Tax saleProperty sold for delinquent taxes

Important: Iowa has agricultural property valuation rules and homestead tax credits that may affect assessments.

Homestead Rights

Iowa recognizes homestead protection:

ProtectionDescription
Tax creditHomestead tax credit for primary residence
ExemptionSome protection from creditors
Both spousesMust sign to convey homestead
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Iowa Property Ownership Types
Test Your Knowledge

Iowa is what type of state for mortgage purposes?

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D
Test Your Knowledge

Which form of ownership is only available to married couples in Iowa?

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D
Test Your Knowledge

When are Iowa property taxes due?

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D