06/12/2026
Effective Immediately:
Pursuant to Iowa Code section 428A.7 as amended by 2026 Iowa Acts, Senate File 2472, the Iowa Department of Revenue has published a supplemental schedule to the Declaration of Value (Real Estate Transfer - Declaration of Value Sales Condition Reporting) to allow buyers, sellers or their agent to report sales conditions.
The information on this form helps identify sales conditions that may require adjustment for use in a sales ratio study or may render the sale unusable.
Form number 57-019a is available through the Iowa Department of Revenue at:
https://revenue.iowa.gov/media/4501/download?inline