Helpful Information

Property Tax System - 1 minute video

Property Taxes and Assessments from the Iowa League of cities

Agricultural Property & the Rollback - video



The primary duty and responsibility of the Assessor is to cause to be assessed all real property within his/her jurisdiction except that which is otherwise exempted by law. This would include residential, multi-residential, commercial, industrial and agricultural classes of property. The effective date of the assessment is January 1st of the current year. The assessor determines a full or partial value of new construction, or improvements depending upon the state of completion as of January 1st.

The Assessor does not:

Determine tax rates
Collect taxes
Calculate taxes

The Assessor is concerned with property value, not taxes. Taxing jurisdictions such as schools, cities, and townships adopt budgets after public hearings. This determines the tax levy, which is the rate of taxation required to raise the money budgeted. The taxes you pay are proportionate to the value of your property compared to the total value of the taxing district in which your property is located.

Seth Postma, Assessor

O'Brien County Assessor
O'Brien County Courthouse
155 S Hayes Ave
PO Box 446
Primghar, IA 51245

Seth Postma, Assessor

Susan Wallin, Appraiser

Patrick Nelson, Appraiser

Anna Back, Clerk

Phone: (712) 957-3205
Fax: (712) 957-8014


Hours: 8-4:30 p.m. M-F