Polk County District Court, Iowa Filing Fees and Waivers

CRITICALCivil cases

Fee

100

Applies to

Probate referee service

The probate referee fee is $100.00 for estate assets exceeding $300,000.

Total Assets Fee Exceeding $300,000 $100.00

CRITICALCivil cases

Fee

300

Applies to

Inheritance tax appraisal service

The inheritance tax appraiser’s fee is $300.00 for property valued over $1,000,000.

Property Value Appraiser’s Fee Value over $1,000,000 $300.00

CRITICALCivil cases

Fee

75

Applies to

Probate referee service

The probate referee fee is $75.00 for estate assets between $100,000 and $300,000.

Total Assets Fee Between $100,000 and $300,000 $75.00

CRITICALCivil cases

Fee

45

Applies to

Probate referee service

The probate referee fee is $45.00 for estate assets between $50,000 and $100,000.

Total Assets Fee Between $50,000 and 100,000 $45.00

CRITICALCivil cases

Fee

250

Applies to

Inheritance tax appraisal service

The inheritance tax appraiser’s fee is $250.00 for property valued between $750,000 and $1,000,000.

Property Value Appraiser’s Fee Between $750,000 and $1,000,000 $250.00

CRITICALCivil cases

Applies to

Inheritance tax appraisal service

In ordinary cases where their services are requested, inheritance tax appraisers must be paid actual mileage at the State rate.

In accordance with Iowa Code 633.21, in ordinary cases where their services are requested, inheritance tax appraisers shall be paid actual mileage at the State rate and the following fees:

CRITICALCivil cases

Fee

125

Applies to

Inheritance tax appraisal service

The inheritance tax appraiser’s fee is $125.00 for property valued between $100,000 and $250,000.

Property Value Appraiser’s Fee Between $100,000 and $250,000 $125.00

CRITICALCivil cases

Fee

70

Applies to

Inheritance tax appraisal service

The inheritance tax appraiser’s fee is $70.00 for property valued between $15,000 and $100,000.

Property Value Appraiser’s Fee Between $15,000 and not over $100,000 $70.00

CRITICALCivil cases

Fee

15

Applies to

Probate referee service

The probate referee fee is $15.00 for estate assets under $15,000.

Total Assets Fee Under $15,000 $15.00

CRITICALCivil cases

Fee

175

Applies to

Inheritance tax appraisal service

The inheritance tax appraiser’s fee is $175.00 for property valued between $250,000 and $500,000.

Property Value Appraiser’s Fee Between $250,000 and $500,000 $175.00

CRITICALCivil cases

Fee

225

Applies to

Inheritance tax appraisal service

The inheritance tax appraiser’s fee is $225.00 for property valued between $500,000 and $750,000.

Property Value Appraiser’s Fee Between $500,000 and $750,000 $225.00

CRITICALCivil cases

Fee

25

Applies to

Probate referee service

The probate referee fee is $25.00 for estate assets between $15,000 and $50,000.

Total Assets Fee Between $15,000 and $50,000 $25.00

WARNINGCivil cases

Applies to

Appraisal or referee compensation

The court may allow additional compensation if a written application shows that the compensation under the rule is grossly inadequate.

The Court may allow additional compensation upon written application showing that the compensation provided for in this rule is grossly inadequate.

WARNINGCivil cases

Fee

25

Applies to

Probate referee service

The probate referee fee is $25 when the estate’s total assets are between $15,000 and $50,000.

| When the total assets are between $15,000 and $50,000 | $25.00 |

WARNINGCivil cases

Fee

250

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $250 for property valued over $750,000 and not over $1,000,000.

| When the value is over $750,000 and not over $1,000,000 | $250.00 |

WARNINGCivil cases

Fee

300

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $300 when the value appraised is over $1,000,000.

| When the value is over $1,000,000 | $300.00 |

WARNINGCivil cases

Applies to

Probate referee fee

Referee fees are handled under Iowa Code Section 633.20 when the clerk is the referee; otherwise, they are payable to the referee or the referee’s designee.

When the Clerk of Court is referee in probate, the referee's fees shall be handled pursuant to Iowa Code Section 633.20. When a person other than the Clerk of Court is referee in probate, the referee's fees shall be payable to such person, or his or her designee.

WARNINGCivil cases

Applies to

Probate referee fee

The clerk taxes probate referee fees as costs in each probate matter and collects them like other costs.

Such fees of referee shall be taxed by the Clerk as a part of the costs in each probate matter and collected by the Clerk as other costs.

WARNINGCivil cases

Fee

15

Applies to

Probate referee fee

The probate referee fee is $15 when total assets do not exceed $15,000.

| When the total assets do not exceed $15,000 | $15.00 |

WARNINGCivil cases

Applies to

Inheritance tax appraisal

An appraiser providing transportation must receive the prevailing state mileage rate for necessary travel incurred in making the appraisal.

Each appraiser providing transportation shall receive the prevailing state rate for each mile of travel per motor vehicle necessarily incurred in making such appraisal.

WARNINGCivil cases

Fee

25

Applies to

Probate referee fee

The probate referee fee is $25 when total assets are between $15,000 and $50,000.

| When the total assets are between $15,000 and $50,000 | $25.00 |

WARNINGCivil cases

Fee

100

Applies to

Probate referee service

The probate referee fee is $100 when the estate’s total assets exceed $300,000.

| When the total assets exceeds $300,000 | $100.00 |

WARNINGCivil cases

Fee

175

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $175 when the value appraised is over $250,000 and not over $500,000.

| When the value is over $250,000 and not over $500,000 | $175.00 |

WARNINGCivil cases

Fee

70

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $70 when the value appraised is between $15,000 and not over $100,000.

| When the value is between $15,000 and not over $100,000 | $70.00 |

WARNINGCivil cases

Fee

75

Applies to

Probate referee fee

The probate referee fee is $75 when total assets are between $100,000 and $300,000.

| When the total assets are between $100,000 and $300,000 | $75.00 |

WARNINGCivil cases

Fee

15

Applies to

Probate referee service

The probate referee fee is $15 when the estate’s total assets do not exceed $15,000.

| When the total assets do not exceed $15,000 | $15.00 |

WARNINGCivil cases

Fee

100

Applies to

Probate referee fee

The probate referee fee is $100 when total assets exceed $300,000.

| When the total assets exceeds $300,000 | $100.00 |

WARNINGCivil cases

Applies to

Inheritance tax appraisal

An appraiser who provides transportation receives the prevailing state rate for each necessary mile traveled by motor vehicle to make the appraisal.

Each appraiser providing transportation shall receive the prevailing state rate for each mile of travel per motor vehicle necessarily incurred in making such appraisal.

WARNINGCivil cases

Fee

250

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $250 when the value appraised is over $750,000 and not over $1,000,000.

| When the value is over $750,000 and not over $1,000,000 | $250.00 |

WARNINGCivil cases

Fee

125

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $125 for property valued over $100,000 and not over $250,000.

| When the value is over $100,000 and not over $250,000 | $125.00 |

WARNINGCivil cases

Fee

175

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $175 for property valued over $250,000 and not over $500,000.

| When the value is over $250,000 and not over $500,000 | $175.00 |

WARNINGCivil cases

Fee

45

Applies to

Probate referee service

The probate referee fee is $45 when the estate’s total assets are between $50,000 and $100,000.

| When the total assets are between $50,000 and $100,000 | $45.00 |

WARNINGCivil cases

Applies to

Inheritance tax appraisal service

For extraordinary time or service, appraisers may apply to the court for approval of reasonable compensation.

In cases requiring extraordinary time or service, the appraisers may make application for court approval of reasonable compensation.

WARNINGCivil cases

Applies to

Probate referee service

The Clerk must tax probate referee fees as costs in each probate matter and collect them as other costs.

Such fees of referee shall be taxed by the Clerk as a part of the costs in each probate matter and collected by the Clerk as other costs.

WARNINGCivil cases

Fee

225

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $225 for property valued over $500,000 and not over $750,000.

| When the value is over $500,000 and not over $750,000 | $225.00 |

WARNINGCivil cases

Fee

30

Applies to

Inheritance tax appraisal

An appraiser serving as chairperson or clerk may charge postage and up to $30 for preparing and mailing the notice of appraisement.

In addition to the fee allowed herein, the appraiser serving as chairperson or clerk may charge for postage and up to $30.00 for services in preparing and mailing notice of appraisement.

WARNINGCivil cases

Applies to

Probate referee fee

Probate referee fees are calculated from the estate’s gross assets listed in the probate inventory for Iowa Inheritance Tax purposes.

Probate referee fees shall be allowed a fee for such service based on the gross assets of the estate listed in the probate inventory for Iowa Inheritance Tax purposes, in accordance with the following schedule adopted by rule by a majority vote of the district judges of the Fifth Judicial District:

WARNINGCivil cases

Applies to

Probate referee service

Referee fees must be handled under Iowa Code Section 633.20 when the Clerk is referee, and otherwise paid to the referee or the referee’s designee.

When the Clerk of Court is referee in probate, the referee's fees shall be handled pursuant to Iowa Code Section 633.20. When a person other than the Clerk of Court is referee in probate, the referee's fees shall be payable to such person, or his or her designee.

WARNINGCivil cases

Fee

45

Applies to

Probate referee fee

The probate referee fee is $45 when total assets are between $50,000 and $100,000.

| When the total assets are between $50,000 and $100,000 | $45.00 |

WARNINGCivil cases

Fee

300

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $300 for property valued over $1,000,000.

| When the value is over $1,000,000 | $300.00 |

WARNINGCivil cases

Applies to

Appraiser compensation

The Court may award additional compensation if a written application shows that the compensation under the rule is grossly inadequate.

The Court may allow additional compensation upon written application showing that the compensation provided for in this rule is grossly inadequate.

WARNINGCivil cases

Fee

125

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $125 when the value appraised is over $100,000 and not over $250,000.

| When the value is over $100,000 and not over $250,000 | $125.00 |

WARNINGCivil cases

Applies to

Inheritance tax appraisal

An appraiser serving as chairperson or clerk may charge postage and up to $30 for preparing and mailing the notice of appraisement.

In addition to the fee allowed herein, the appraiser serving as chairperson or clerk may charge for postage and up to $30.00 for services in preparing and mailing notice of appraisement.

WARNINGCivil cases

Fee

75

Applies to

Probate referee service

The probate referee fee is $75 when the estate’s total assets are between $100,000 and $300,000.

| When the total assets are between $100,000 and $300,000 | $75.00 |

WARNINGCivil cases

Fee

225

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $225 when the value appraised is over $500,000 and not over $750,000.

| When the value is over $500,000 and not over $750,000 | $225.00 |

WARNINGCivil cases

Fee

70

Applies to

Inheritance tax appraisal

The inheritance tax appraiser fee is $70 for property valued between $15,000 and not over $100,000.

| When the value is between $15,000 and not over $100,000 | $70.00 |