Iowa Tax Records
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This entry was originally written by Carol L. Maki and Michael John Neill for Red Book: American State, County, and Town Sources.
The tax rolls for personal property and real estate were kept by the auditor or the treasurer of each county. A few of these records have been microfilmed and are available at the State Historical Society of Iowa. Original county tax rolls are usually not transferred.
Old age pension tax is a resource in Iowa that genealogists should consider. A 1934 directive to collect an old-age assistance tax was based on a list of all persons over twenty-one years of age. Although the tax was discontinued in 1936, the information included could be important: name, address, sex, date of birth, place of birth, and names of both parents. Many counties have had these lists microfilmed and they are available through the FHL.