818 E Jefferson St · Iowa City, IA 52245

$189,000

3 bd · 2.0 ba · 1,249 sqft · SingleFamily public records · 221 Days on market

Built 1883 5,663 sqft lot $151/sqft · 29% below area Est $265k · 29% under ↓ 14% since listing

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Why this score? — see what drove the C grade

The composite is a weighted blend of 9 inputs, each scored 0–100. Each bar is that input's sub-score; the figure is the points it added to the 100-point composite (weight × sub-score).

• Cash flow +17.4/30.0
• ARV discount +15.0/15.0
• Schools +5.7/10.0
• 1% rule +5.4/10.0
• DSCR +5.4/10.0
• Livability +4.3/5.0
• Rent growth +4.0/5.0
• Condition / age +2.5/5.0
• Appreciation +0.0/10.0

Listing remarks MLS

Rented through July 29, 2026. - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. POSSESION For single family July, 31, 2025 Also, listed as Income/Investment MLS #202506894

Key facts

• Functional kitchen
• Alley access
• Screened in porch

Tags

• FUNCTIONAL KITCHEN
• MUDROOM PORCH
• SCREENED IN PORCH
• FENCED BACK YARD
• OFF STREET PARKING
• ALLEY ACCESS

What this means for you Summary

Snapshot

• This is a 3-bed/2.0-bath single-family listed at $189k.

Deal economics

• At list price, monthly cash flow is $142 ($2k/yr) — positive.
• The deal already cash-flows at list — no discount required.
• Meets the 1% rule at list price ($2k rent vs $189k).
• Recommended offer: $166k (12.0% below list) — sets the bar for market timing.
• Cap rate 7.2% vs local median 2.7% in Iowa City — top-decile yield for the area; either an underpriced asset or a hidden risk that comps aren't pricing in. Stress-test before assuming the spread holds.

Location & tenants

• Location reads 86/100 on livability (#13 in IA, #450 nationally) — a professional / high-income tenant draw. Strengths: amenities A+, commute A+, cost of living A+.
• Iowa City Community School District (urban): math 65% / reading 70% proficiency, ranked #174 of 289 in IA (top 60%) — acceptable for families but not a draw, mixed tenant base, ~2y average lease.
• Market conditions: Rents rising fast (+6.0%/yr); 204 active listings in the ZIP; 19 comparable units currently listed for rent nearby; rentals lingering (median 44d on market — plan ~5-8 weeks vacancy on turnover, expect pricing pressure); 84% of comp listings sitting > 30 days — soft ceiling on asking rent; solid renter incomes; 714 units permitted in Johnson County in 2024 (158 in 5+ unit buildings).
• This rent runs 30% of the median local income ($78k/yr) — at the standard rent-burdened threshold; future hikes will face affordability resistance.

Forward outlook

• Local home prices are declining (-3.0%/yr); year-one equity from $1k of loan paydown is wiped out by about $6k of value loss. Plan a longer hold.
• Johnson County population projected at +60% by 2050 — long-run rental-demand tailwind backs the buy-and-hold thesis.

Negotiation context

• It's been on market 221 days — a 12% lower offer ($166k) is reasonable based on typical stale-listing flexibility.
• 2 sale attempts; this cycle's ask has dropped $31k (14%) from the opening price — seller is motivated, your offer sets the floor, not the list.

Risks & watch-outs

• Watch-outs: built in 1883 — expect roof / HVAC / electrical / plumbing capex.

Recommended offer $166,320 (12.0% below list)

Questions for the listing agent

1. It's been on market 221 days. Have you received any prior offers? Is the seller open to a 12% concession, seller financing, or rate buy-down credit?
2. Built in 1883 — when were the roof, HVAC, electrical panel, plumbing, and water heater last replaced?
3. Why hasn't it sold? Are there any deal-killer items the seller is aware of (foundation, flood, title, zoning, code violations)?
4. Is there a deadline driving the sale (1031 exchange, divorce, estate, relocation)? That informs how much negotiation room exists.
5. Schools are A-rated — typically a magnet for longer-tenancy family renters. What's the average tenant stay here, and is there a school-zone premium baked into asking?
6. What's the average days-on-market for RENTAL listings here right now (not sales)? A rising rental-DOM trend means longer vacancies and softer asking-rent achievability than the comps imply.
7. What's the recent tenant-quality profile in this submarket — average credit score on applications, eviction rate, late-payment / NSF rate, and stable-employment percentage? A property-management company in the area should have these aggregated.
8. How much new for-sale + rental construction is in the pipeline within 1–3 miles? Heavy new supply typically softens prices + rents 12–24 months out; constrained supply supports both.

Investment metrics

• 1% rule: 1.04% ✓
• Cap rate: 7.20%
• Cash-on-cash: 3.22%
• DSCR: 1.14
• GRM: 8.0

CMA / ARV

• ARV (median comp): $265,307
• List price: $189,000
• Delta: -28.76%
• Verdict: UNDERPRICED
• Comps: 20 within 1.0 mi

Show comp detail 12 sales within ~0.75 mi

Address	Dist	Beds/Ba	Sqft	Sold	Price	$/sf	Match
1133 Hotz Ave	0.29mi	3/2.5	1,288 (+3%)	2mo	$160,000	$124	78
1102 E Bloomington St	0.24mi	2/1.0 (-1)	1,183 (-5%)	0mo	$265,000	$224	71
906 E Davenport St	0.23mi	3/1.0	1,162 (-7%)	6mo	$185,000	$159	69
1130 Rochester Ave	0.28mi	3/1.0	1,356 (+9%)	2mo	$282,500	$208	67
1403 E College St	0.51mi	3/2.0	1,327 (+6%)	1mo	$325,000	$245	65
320 N Dodge St	0.21mi	3/1.0	1,425 (+14%)	1mo	$235,000	$165	62
926 Fairchild St	0.32mi	2/2.0 (-1)	1,168 (-6%)	9mo	$252,500	$216	62
828 Church St	0.38mi	3/1.0	1,120 (-10%)	5mo	$217,500	$194	57
820 Bowery St	0.58mi	4/1.0 (+1)	1,284 (+3%)	8mo	$214,000	$167	52
222 Ronalds St	0.63mi	3/2.0	1,359 (+9%)	7mo	$460,000	$338	50
311 Brown St	0.63mi	3/1.5	1,118 (-10%)	2mo	$325,000	$291	49
1804 Morningside Dr	0.73mi	3/2.0	1,384 (+11%)	7mo	$305,000	$220	42

Match score weights: distance 35% · size 25% · config 20% · recency 20%. Top-matched comps best support the ARV.

Projected returns pro-forma

-3.0% appreciation · 5.97% rent growth · sell at horizon

5-year hold

• IRR: -7.6%
• Equity multiple: 0.71×
• Total profit: $-15,406
• Equity at exit: $28,181

10-year hold

• IRR: 5.6%
• Equity multiple: 1.47×
• Total profit: $25,116
• Equity at exit: $16,341

Cash invested: $52,920 (down + closing). Projections, not guarantees.

Landlord ↔ Tenant lean methodology

• Overall (STATE): 83 Strongly Landlord-Friendly
• State Iowa: 83 Strongly Landlord-Friendly · R+6
• County: — inherits STATE
• City: — inherits STATE

3-day pay-or-quit; mostly landlord-friendly statewide.

Methodology + full state rankings →

ZIP-level market 52245

• Rents YoY: 6.0%
• Active inventory: 204
• Price-to-rent: 8.0×

Monthly cashflow live

• Estimated rent: $1,973 high
• Mortgage (P&I): −$991
• Tax from tax record: −$347 /mo · $4,160/yr
• Insurance: −$79
• HOA: −$0
• Vacancy / Maint / Mgmt: −$414
• Net cashflow: $142

Break-even live

Break-even rent $1,793

Max offer price $189,000

Occupancy floor 88%

Sensitivity live

Price	-10% $249	-5% $196	+0% $142	+5% $89	+10% $35
Rent	-10% $-14	-5% $64	+0% $142	+5% $220	+10% $298
Rate	-1.0pp $237	-0.5pp $190	base $142	+0.5pp $93	+1.0pp $43

UW: 25.0% down · 7.5% · 30yr · 1.5% tax · 5.0% vac · 8.0% maint · 8.0% mgmt

Financing live

Cash to close

• Down payment: $47,250
• Closing costs: $5,670
• Reserves months: —
• Total cash needed: —

Rent comps 19 comps

Address	Beds	Baths	Sqft	Rent	$/sqft	DOM	Units	Dist
12 N Dodge St Iowa City, IA	4.0	2.0	1120	$2,695	$2.41	44d	1	0.12mi
321 N Johnson St Unit 321-02 Iowa City, IA	2.0	1.0	945	$1,050	$1.11	44d	1	0.24mi
1154 Hotz Ave Iowa City, IA	2.0	2.5	1482	$2,450	$1.65	44d	1	0.35mi
520 Church St Iowa City, IA	3.0	1.5	1359	$2,250	$1.66	44d	1	0.41mi
426 S Johnson St Iowa City, IA	3.0	2.0	1000	$1,350	$1.35	44d	1	0.49mi
413 S Johnson St Iowa City, IA	2.0	1.0	700	$1,200	$1.71	21d	1	0.51mi
902 N Dodge St Iowa City, IA	2.0	1.0	900	$1,150	$1.28	44d	1	0.59mi
909 N Governor St Iowa City, IA	4.0	1.0	1484	$2,400	$1.62	44d	1	0.59mi
704 Bowery St Iowa City, IA	3.0	1.5	1400	$1,500	$1.07	44d	1	0.61mi
906 N Dodge St Iowa City, IA	2.0	1.0	900	$1,150	$1.28	44d	1	0.61mi
316 S Madison St Iowa City, IA	1.0–2.0	1.0–2.0	673	$2,300	$3.42	44d	1	0.78mi
629 S Riverside Dr Iowa City, IA	2.0–3.0	2.0	1040	$2,170	$2.09	21d	1	1.16mi
629 S Riverside Dr Iowa City, IA	2.0–3.0	2.0	1010	$2,170	$2.15	44d	2	1.16mi
215 Melrose Ct Iowa City, IA	3.0	1.0	1400	$2,400	$1.71	44d	1	1.27mi
727 Michael St Unit 731-1 Iowa City, IA	2.0	1.0	795	$875	$1.10	44d	1	1.39mi
30 Lincoln Ave Iowa City, IA	2.0–3.0	1.0–2.0	853	$1,695	$1.99	21d	3	1.40mi
34 Lincoln Ave Iowa City, IA	3.0	1.0	800	$1,340	$1.68	44d	2	1.40mi
707 Oakcrest St Iowa City, IA	2.0	1.0	750	$1,125	$1.50	44d	1	1.45mi
205 Woodside Dr Iowa City, IA	2.0	2.0	1100	$1,800	$1.64	44d	1	1.49mi

Listing history 27 events

1. 2026-06-19
   days on market $189,000 Active 221 DOM
2. 2026-06-18
   days on market $189,000 Active 220 DOM
3. 2026-06-17
   days on market $189,000 Active 219 DOM
4. 2026-06-16
   days on market $189,000 Active 218 DOM
5. 2026-06-15
   days on market $189,000 Active 217 DOM
6. 2026-06-14
   days on market $189,000 Active 215 DOM
7. 2026-06-13
   days on market $189,000 Active 214 DOM
8. 2026-06-10
   days on market $189,000 Active 212 DOM
9. 2026-06-09
   days on market $189,000 Active 211 DOM
10. 2026-06-08
    days on market $189,000 Active 210 DOM
11. 2026-06-07
    days on market $189,000 Active 209 DOM
12. 2026-06-05
    days on market $189,000 Active 206 DOM
13. 2026-06-03
    days on market $189,000 Active 205 DOM
14. 2026-06-02
    days on market $189,000 Active 204 DOM
15. 2026-06-01
    days on market $189,000 Active 203 DOM
16. 2026-05-31
    days on market $189,000 Active 202 DOM
17. 2026-05-30
    days on market $189,000 Active 201 DOM
18. 2026-04-03
    price $189,000 669-char remark

    Show marketing remark (720 chars)

    ATTENTION INVESTORS - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. Current rented at for $1600 with lease ending July 29, 2026. Landlord provides snow removal and lawn care. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. Also listed as Single Family See MLS #202506897

19. 2026-04-03
    price $189,000 720-char remark

    Show marketing remark (720 chars)

    ATTENTION INVESTORS - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. Current rented at for $1600 with lease ending July 29, 2026. Landlord provides snow removal and lawn care. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. Also listed as Single Family See MLS #202506897

20. 2026-03-11
    price $199,000 720-char remark

    Show marketing remark (669 chars)

    Rented through July 29, 2026. - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. POSSESION For single family July, 31, 2025 Also, listed as Income/Investment MLS #202506894

21. 2026-03-11
    price $199,000 669-char remark

    Show marketing remark (669 chars)

    Rented through July 29, 2026. - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. POSSESION For single family July, 31, 2025 Also, listed as Income/Investment MLS #202506894

22. 2026-02-07
    price $202,500 669-char remark

    Show marketing remark (720 chars)

    ATTENTION INVESTORS - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. Current rented at for $1600 with lease ending July 29, 2026. Landlord provides snow removal and lawn care. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. Also listed as Single Family See MLS #202506897

23. 2026-02-07
    price $202,500 720-char remark

    Show marketing remark (720 chars)

    ATTENTION INVESTORS - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. Current rented at for $1600 with lease ending July 29, 2026. Landlord provides snow removal and lawn care. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. Also listed as Single Family See MLS #202506897

24. 2025-11-18
    price $205,000 669-char remark

    Show marketing remark (720 chars)

    ATTENTION INVESTORS - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. Current rented at for $1600 with lease ending July 29, 2026. Landlord provides snow removal and lawn care. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. Also listed as Single Family See MLS #202506897

25. 2025-11-18
    price $205,000 720-char remark

    Show marketing remark (720 chars)

    ATTENTION INVESTORS - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. Current rented at for $1600 with lease ending July 29, 2026. Landlord provides snow removal and lawn care. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. Also listed as Single Family See MLS #202506897

26. 2025-11-10
    listed $220,000 Active 669-char remark

    Show marketing remark (720 chars)

    ATTENTION INVESTORS - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. Current rented at for $1600 with lease ending July 29, 2026. Landlord provides snow removal and lawn care. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. Also listed as Single Family See MLS #202506897

27. 2025-11-10
    listed $220,000 Active 720-char remark

    Show marketing remark (720 chars)

    ATTENTION INVESTORS - 3 bedroom 1 & 1/4 bath rental property located in the heart of Iowa City. Main level features large Living Area and Family Room as well as a functional kitchen. Laundry room adjacent to kitchen with 1/4 bath. Off the kitchen is a mudroom porch and a screened in porch, all leading to a fenced back yard and 4 off-street parking spots with alley access. Upper floor has 3 sizable bedrooms and a full bath. Current rented at for $1600 with lease ending July 29, 2026. Landlord provides snow removal and lawn care. $4000 towards closing costs with a full price offer. Tenants rights 24 hour notice to show. Allow 24 hours to respond to all offers. Also listed as Single Family See MLS #202506897

ⓘ Source: listings_history table (triggers on properties + properties_extension) + one-shot backfill from property_details.listing_events for pre-trigger history.

Tax reassessment forecast IA · Partial reset (capped growth)

• Current annual tax: $4,160 · $347/mo
• Projected year-2 tax: $4,160 · $347/mo
• Expected delta: $0/yr ($0/mo · 0.0%)

ⓘ Screening estimate from a state-policy table — verify with the county assessor before closing.

Climate risk First Street

• 🌊 Flood 1/10 Low FEMA zone X (unshaded) · 0% chance over 30 yrs
• 🔥 Wildfire 1/10 Low
• 🌡 Heat 3/10 Moderate 7 d/yr ≥105°F today · 16 d/yr by 30 yrs out
• 💨 Wind 2/10 Low
• 🫁 Air quality 2/10 Low 1 unhealthy d/yr today · 2 by 30 yrs out

Taxation est. · year 1

• Rental income: $23,676
• − Mortgage interest: −$10,587
• − Property taxes: −$4,160
• − Insurance: −$945
• − Repairs & maintenance: −$1,894
• − Management: −$1,894
• − Depreciation: −$5,498
• Taxable loss: −$1,302
• Est. tax savings @ 24.0%: +$313
• After-tax cash flow: $2,018/yr

For passive investors: Depreciation is non-cash, so a rental often shows a tax loss while cash-flowing — sheltering income. Rental losses are passive: they offset passive income freely, and up to $25,000/yr can offset ordinary (W-2) income if you actively participate and your MAGI is under $100k (phasing out to $0 by $150k); unused losses carry forward. On sale, claimed depreciation is recaptured at up to 25%, and gains may owe capital-gains tax (a 1031 exchange can defer both). Figures are a year-1 estimate at your 24.0% rate — not tax advice; consult a CPA.

Schools (NCES district)

• District: Iowa City Community School District
• NCES district ID: 1914700
• Math proficiency: 65% ▼ -6.00%
• Reading proficiency: 70% ▲ 2.00%
• Median HH income: $50,229
• Composite: 57.3/100
• National rank: #1088
• State rank: #174 of 289 in IA

Livability — Iowa City

• Score: 86/100
• State rank: #13
• US rank: #450

Category grades

Amenities A+ Commute A+ Cost of living A+ Crime C Employment C Housing A- Health & safety A+ User ratings F

Schools grade is shown separately in the Schools card above.

Census & demographics

• Census place: Iowa City, IA
• County: Johnson County · 132,710 people
• City population: 80,235
• Metro: Iowa City, IA
• Population (ZIP): 22,853
• Household income: $78,020
• Rent vs Own: 40.4% rent · 59.6% own
• Severe rent burden: 1268.0

Population outlook (Johnson County) Hauer SSP2

• Today (2025): 180,405 people
• By 2030: 200,014 · +10.9%
• By 2040: 241,428 · +33.8%
• By 2050: 288,144 · +59.7%
• By 2075: 420,009 · +132.8%
• By 2100: 546,596 · +203.0%

Race, ethnicity, and origin ACS 2023

• Neighborhood character: Predominantly White (84%)
• Race & ethnicity: White 84% Hispanic / Latino 5% Asian 4% Two or more races 4% Black 3%
• Hispanic origin (detail): Mexican 2%
• Common ancestry: Portuguese 4% Romanian 3% Italian 3%
• Foreign-born: 8% · Canada, China, Vietnam
• Languages at home: 90% English-only · Spanish 3% Chinese 1% Other Indo-European 1%

Political lean MEDSL · Johnson

• 2024 margin: Solid D (+38.1) · D 68.4% · R 30.3% · Other 1.3%
• 2008→2024 swing: -3.4pp toward R · 2008: 41.5pp · 2024: 38.1pp
• All cycles: 2024: D+38.1 2020: D+43.2 2016: D+38.3 2012: D+35.4 2008: D+41.5

Not yet ingested

• Civics: —

Market trends

• HPI YoY: ▼ -205.41%
• Current HPI: 164.751
• Rent YoY: ▲ 5.97%
• Metro: Iowa City, IA
• State GDP YoY: ▲ 2.48%
• F500 in state: 4

Industry mix (Fortune 500 HQ in IA)

Industry	F500 HQs	Revenue
▸Financial Services	1	$16B
▸Retail / Convenience	1	$15B

Price history

-14.1% since first listed

10 events — show timeline

• 2026-04-03 Price Changed $189,000 ICAARMLS
• 2026-04-03 Price Changed $189,000 ICAARMLS
• 2026-03-11 Price Changed $199,000 ICAARMLS
• 2026-03-11 Price Changed $199,000 ICAARMLS
• 2026-02-07 Price Changed $202,500 ICAARMLS
• 2026-02-07 Price Changed $202,500 ICAARMLS
• 2025-11-18 Price Changed $205,000 ICAARMLS
• 2025-11-18 Price Changed $205,000 ICAARMLS
• 2025-11-10 Listed $220,000 ICAARMLS
• 2025-11-10 Listed $220,000 ICAARMLS

Property tax history

+2.3%/yr

Latest (2025): $4,160 · +1.3% YoY. Source: county tax records.