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Iowa · Tax Lien State · Iowa Code § 446.1

Scott County
Tax Lien Investing Guide

Davenport — the Quad Cities anchor on the Iowa side of the Mississippi. A cross-border market with a manufacturing and logistics economy, accessible property values, and the full 24% Iowa rate through the rotational assignment system. Mississippi River parcels require careful flood zone diligence.

Lien
Investment type
June
Annual sale
21 months
Redemption period
24%
Annual rate
Moderate
Competition
172K
Population
Data note KPI figures are estimates. Verify current sale dates and the delinquent parcel list at scottcountyiowa.gov before each auction.
County overview

Scott County at a Glance

Scott County sits on the Iowa bank of the Mississippi River, forming the eastern anchor of the Quad Cities metro — which includes Davenport and Bettendorf on the Iowa side and Rock Island and Moline on the Illinois side. The Quad Cities is a manufacturing and logistics hub with John Deere, Rock Island Arsenal, and a growing tech and healthcare sector. For investors, the cross-border market context means you can compare Iowa's 24% rotational liens against Illinois's bid-down liens across the river — Iowa consistently offers better rate outcomes for individuals.

Certificates in annual sale (est)
500–1,200 est
Iowa's 3rd largest sale
→ Good diversity
Est. redemption rate
~62–75%
Owners redeem within 21 mo
→ 24% on your cert.
Interest rate
24%
2% per month
→ Full rate, rotational
Mississippi flood risk
Moderate
River-adjacent parcels
→ Verify FEMA FIRM
Subsequent taxes
Yes
Pay & earn 24% more
→ Protect your position
Cross-border advantage
Iowa wins
vs. Illinois bid-down
→ 24% vs compressed IL rates
Estimated certificates in annual June sale
Redemption vs. cert. retained
Property type breakdown

Iowa vs. Illinois across the bridge — why Scott County wins for individual investors

The Quad Cities straddles the Iowa-Illinois border, which puts Scott County investors in a unique position to compare the two neighboring lien states. Illinois runs a bid-down auction from 36% — in Rock Island County (the Illinois Quad Cities side), institutional buyers bid down rates on desirable residential parcels to 5–15%. Individual investors often end up with lower-quality inventory at compressed rates.

Scott County, Iowa uses the rotational format. Everyone who registers gets the full 24% rate regardless of competition level. For an individual investor covering the Quad Cities market, this means Scott County is structurally more favorable than Rock Island County. Same metro, same economy, very different return dynamics due to auction format alone.

The practical strategy for Quad Cities-area investors: focus your lien buying on the Iowa side (Scott County), use your Iowa knowledge to research Illinois properties for eventual resale exit markets, and understand the cross-state economic dynamics that influence property values and owner redemption behavior across the metro.

Mississippi River flood zone — specific parcels require verification

The Mississippi River runs along Scott County's eastern boundary, and portions of Davenport and LeClaire near the river carry flood risk. The 2019 Mississippi flooding caused significant damage along Davenport's riverfront. Unlike Cedar Rapids (which had one catastrophic event), the Mississippi is subject to periodic high-water events of varying severity.

Before registering interest in any Scott County parcel near the river: Check the FEMA Flood Map for current FIRM designation. Davenport notably does not have a federal flood wall — unlike many river cities — making some areas more exposed than their Illinois neighbors across the bridge. Verify the parcel's distance from the river and flood zone classification before bidding. Properties in AE zones face mandatory flood insurance on any financed resale.

Sale mechanics

How Scott County Tax Lien Sales Work

Annual June sale

Rotational Assignment

Scott County holds its annual tax sale in June. Register interest in target parcels with the Scott County Treasurer before the registration deadline. The delinquent list is published in local media and on the treasurer's website. Multiple investors registering for the same parcel get assigned by rotation — you receive the full 24% rate regardless of how many others registered for the same parcel.

Rate & interest

24% Annual — 2% Monthly

All certificates earn 24% per year at 2% per month from the sale date. No competitive bidding compresses the rate. The Scott County Treasurer issues a certificate confirming your lien position. Pay subsequent year taxes to add to your balance at the same 24% rate. Confirm deposit requirements (usually none) with the treasurer annually.

Redemption & tax deed

21 Months — Then Apply for Deed

Owners have 21 months to redeem by paying certificate balance plus accrued interest. After 21 months unredeemed, apply to the Scott County Treasurer for a tax deed with proper notice. For river-adjacent parcels, verify flood zone status before pursuing a deed — flood zone complications affect what you can do with a deed property. Iowa Code § 448 governs the process.


Sale specifications

Key Details

County seatDavenport — Iowa's largest river city, Quad Cities anchor
Population172,288 (2020 Census) — 3rd most populous county in Iowa
Major citiesDavenport, Bettendorf, LeClaire, Blue Grass
Sale timingAnnual — June; confirm exact date with Scott County Treasurer each year
Sale formatRotational assignment — no competitive bidding on rate
Interest rate24% per annum — 2% per month from sale date — Iowa Code § 447.1
Redemption period21 months from date of sale — Iowa Code § 447.9
Subsequent taxesMay be paid by certificate holder; earn 24% on those additional amounts
Mississippi flood riskVerify FEMA FIRM for parcels near river — Davenport has no federal flood wall
Tax deed pathApply to Scott County Treasurer after 21-month period with notice to owner — Iowa Code § 448
County Treasurer563-326-8664 · scottcountyiowa.gov →
StatuteIowa Code § 446 → · § 447 → · § 448 →

Due diligence resources

Research Tools for Scott County

Tax sale — official

Scott County Treasurer

Annual sale schedule, delinquent parcel list, registration requirements, and certificate issuance. Contact directly for current year procedures and exact sale date.

scottcountyiowa.gov →
Property assessment

Scott County Assessor

Assessed values, ownership records, and property characteristics. Cross-reference with the delinquent parcel list to evaluate certificate collateral before registering interest.

Scott County Assessor →
Flood zone — critical

FEMA Flood Map Service

Official FIRM flood zone designations. Davenport has no federal flood wall — check parcels near the Mississippi River. AE zone parcels face mandatory flood insurance on financed resale.

FEMA Flood Maps →
City flood info

City of Davenport Flood Information

Davenport's local flood risk maps, levee information, and flood-related planning resources. More localized than FEMA data for understanding specific neighborhood risk within the city.

Davenport Flood →
Title & liens

Scott County Recorder

Deeds, mortgages, and all recorded instruments. Research prior encumbrances on any parcel where you plan to pursue a deed after redemption expires.

Scott County Recorder →
GIS & mapping

Scott County GIS

Parcel boundaries, aerial imagery, zoning, and property data. Use to verify location relative to the Mississippi River and assess condition of surrounding properties.

Scott County GIS →
Building records

City of Davenport Permits

Building permits, code violations, and inspections for Davenport city addresses. Check for open violations or demolition orders on distressed urban parcels before registering interest.

Davenport Building →
Environmental

Iowa DNR Environmental Sites

Contaminated sites and UST registrations. Check near the Mississippi River industrial corridor and any former manufacturing sites before registering commercial parcel interest.

Iowa DNR Sites →
Market data

Quad Cities Area Realtor Association

Current Quad Cities market data — median prices and days on market across Davenport, Bettendorf, and surrounding areas. Verify exit market assumptions before pursuing deed-stage parcels.

QCAAR Stats →
Federal tax liens

IRS Lien Search

Federal tax liens survive Iowa tax sales. Check commercial parcels and any property with prior business operations or known federal tax issues before registering interest.

IRS Lien Search →
Iowa statute — sale

Iowa Code § 446 — Tax Sale

Governing statute for Iowa annual tax sales — registration, rotational assignment, and certificate procedures.

Iowa Code § 446 →
Iowa statute — deed

Iowa Code § 448 — Tax Deed

Tax deed application after the 21-month redemption period — notice requirements and treasurer-issued deed process.

Iowa Code § 448 →

Model Scott County lien returns before you register

Use the LTV Calculator to project 24% annual returns across your Scott County certificate portfolio, and the Parcel Tracker to log Mississippi River flood zone status and redemption deadlines.

Important disclaimer: Information on this page is for educational purposes only. Scott County sale dates, procedures, and the delinquent parcel list change annually — verify at scottcountyiowa.gov. Mississippi River flood zone status must be verified on river-adjacent parcels — Davenport does not have a federal flood wall and some areas carry meaningful flood risk. This is not legal, financial, or real estate advice — consult a qualified Iowa real estate attorney before purchasing tax sale certificates or applying for a tax deed.