Rita Schmidt, County Treasurer
316 East Fifth Street
Waterloo, IA 50703
Select appropriate department:
1. Property Tax Department
2. Motor Vehicle Department, Title Transfers and Vehicle Renewals
3. Accounting Department
Fax: (319)833-3179 or (319) 833-3182
Downtown office hours 8:00 a.m. to 4:30 p.m., Monday thru Friday
Satellite office at Crossroads Drivers' License Station, 8:30 a.m. to 4:15 p.m. Tuesday thru Friday
Providing courteous and efficient public service in all aspects of the Treasurer’s Office. Respecting the people of Black Hawk County by the power vested in the Treasurer as the overseer of the revenues generated in Black Hawk County.
Duties of the Treasurer
The Treasurer, being a curator for Black Hawk County, is responsible for the receipt, management, disbursement, financial reporting, bonds and investment of all monies paid to the County and serves as agent for the State of Iowa Department of Transportation and Iowa Department of Revenue and Finance.
The Treasurer compiles composite reports for the general ledgers: reviews and reconciles receipts, bills, and cash received to assure accuracy of figures to prevent discrepancies and financial loss. In addition, the Treasurer categorizes, indexes, files and deposits materials, forms and monies received to assure public funds are administered properly.
The Treasurer is responsible for the proper receipt, accounting and disbursement of county funds within proper policies established by the State of Iowa, Black Hawk County Board of Supervisors and corporate and unincorporated taxing entities for adequate financial control.
· Investment of Revenues
· Keep accurate record of monies received and disbursed
· Check supporting data for all check and cash receipts from all county monies
· Submit accurate financial records for annual audit
· Prepare monthly reports
· Prepare reports throughout the year for the Black Hawk County Board of Supervisors and State Auditor
· Consult with members of the Investment Committee (various members of banking institutions in Black Hawk County)
· Update Investment Report annually if law changes
· ACH transfers of monthly tax payments and from auto dealers
· Send monthly monies to the Iowa Department of Transportation
· Apportion taxes to various entities
· Collect miscellaneous revenues from all county offices and departments
Real Estate Division
· To collect taxes certified for all real estate, mobile homes, special assessments, utilities, buildings on leased land, grain handlers, monies and credits
· Process Iowa Property Tax Credit Claims for senior citizens or disabled persons
· Pursue collection of tax liens by ordinary lawsuit or by proceeding to the taking of the tax sale deed
· Prepare for publishing a newspaper notice of tax sale.
· Conduct annual and adjourned tax sales.
· Send notice of delinquent taxes to taxpayers with outstanding taxes as of November 1.
· Send notice of annual tax sale no later than May 1
· Process tax sale redemptions
Motor Vehicle Division
· Transfer ownership of all motor vehicles, trailers, travel trailers and mobile homes in Black Hawk County and collect appropriate fees.
· Renew all motor vehicles, trailers and travel trailers registrations located in Black Hawk County
· Issue Replacement, Salvage and In-Transit Titles
. Record and release security interests
. Issue junking certificates for vehicles that dismantled or will no longer be used upon the highway
. Process refund claim forms
. Issue special license plates
. Process parking tickets for Black Hawk County and City of Waterloo
· Collect Department of Revenue and ICIS stops
. Prepare monthly reports for Iowa Departments of Transportation and Revenue
. Work and assist Iowa Department of Transportation, Motor Vehicle Enforcement Investigators
Collection of Property Taxes
It is the Treasurer’s duty to collect all taxes, certified by the County Auditor, which includes real estate, mobile homes, special assessments, buildings on leased land, utilities and grain handlers . The County Auditor delivers tax lists of the various districts to the Treasurer at the beginning of each fiscal year. Taxes are segregated in taxing districts, and the amounts collected are apportioned to the various funds; State, Area Schools, Ag Extension, Assessor/Appraiser, County, School, corporate entities and townships.
The following cities are located in Black Hawk County: Waterloo, Cedar Falls, Dunkerton, Elk Run Heights, Evansdale, Gilbertville, Hudson, La Porte City, Raymond and a portion of Janesville and Jesup. The unincorporated towns include, Dewar, Eagle Center, Finchford, Glasgow, Washburn and Voorhies. The townships in Black Hawk County are: Fox, Union , Mt. Vernon, Washington, Bennington, Lester, Cedar Falls, East Waterloo, Poyner, Barclay, Black Hawk, Orange, Cedar, Lincoln, Eagle, Big Creek and Spring Creek.
Property Tax Payments
Property taxes may be paid in two installments. The first half is due September 1 and becomes delinquent October 1; the second half is due March 1 and becomes delinquent April 1. However, if last day of September or March is a Saturday or Sunday, the amount due becomes delinquent the second business day of October or April, respectively.
Delinquent interest accrues at the rate of 1.5% per month, rounded to the nearest dollar with a minimum of a dollar. Property sold at tax sale collects 2% per month interest.
Payments may be mailed to the Black Hawk County Treasurer, 316 East Fifth Street, Waterloo IA 50703. A secured drop box available for payments is located in the parking lot near the northeast corner of the courthouse, and also at the Crossroads Mall located near the entrance to the DOT Drivers License Office. Discover, MasterCard or Visa credit card payments are accepted for taxes and motor vehicle transactions. There is a 2.25% plus $1.50 charge per transaction to use the credit card on-line or in the office. At the Courthouse only, debit cards are accepted; a $2.00 charge will be assessed to use the debit card.
Partial payments for the current year’s taxes on real estate taxes and mobile home taxes are also accepted with penalty accruing on the unpaid balance the following month after the due date.
Taxes may also be paid on-line at: www.iowatreasurers.org. Fees for using a credit card is 2.25% plus $1.50 per transaction. The fee for using an e-check online is $.40.
Payments for redemption from tax sale must be paid by guaranteed funds. The rate of interest required by Iowa law to be paid on a redemption is 2% per month. Redemptions cannot be paid online.
Notice of Delinquent Taxes
The law requires that a notice be sent to property owners who have outstanding taxes as of November 1. The notification explains that under Iowa law, it is important for property owners to pay taxes and special assessments when they are due in order to avoid the tax sale and also when the next tax installment will be due.
Iowa law also requires that a notice of the annual tax sale shall be mailed no later than May 1 to the person in whose name the parcel subject to sale is taxed. In compliance with this law, a Delinquent Tax Statement and Tax Sale Notice is mailed in April to provide proper notice of the pending tax sale.
A $4.00 service fee per parcel is added to the amount whether paying the delinquency in April or May as shown on the Delinquent Tax Statement and Tax Sale Notice.
Delinquent taxes as of May 1 will be advertised for sale at the annual tax sale in June. The delinquent tax list is published in the Waterloo/Cedar Falls Courier which is an official newspaper in Black Hawk County, Iowa and on this website under the delinquencies tab.
The Annual Tax Sale is held the third Monday in June at 8:00 a.m. with an adjourned sale scheduled for the third Monday of each subsequent month. Any delinquency must be offered for sale at the Regular or Public Bidder Tax Sale.
Delinquent tax and/or special assessments advertised twice and remaining unsold for want of bidders, must be offered for sale at the annual Public Bidder Sale. Black Hawk County is required by Iowa law to purchase the delinquencies if there is no private sector bidder. Further, once a Certificate of Purchase at Tax Sale has been issued to the County, the Treasurer has the authority to bring an ordinary suit at law for the collection of taxes.
To redeem a tax sale, guaranteed funds are required such as cash, certified or cashiers check or money order.
For more information about the tax sale, click on the tax sale link.