Skip to main content
Iowa Judicial Branch
Main Content

Miscellaneous Costs

Inheritance Tax Appraiser

Inheritance tax appraisers shall be compensated on the basis of the following scale: 
 

Total Value of Property Appraised

Fee to Each Appraiser

$0 to $50,000

$35.00

$50,000 to $100,000

$45.00

$100,000 to $200,000

$50.00

$200,000 to $250,000

$55.00

$250,000 to $300,000

$60.00

$300,000 to $500,000

$80.00

Over $500,000

$100.00

and each appraiser providing transportation to him or herself or to him or herself and one or more other appraisers shall be compensated at the prevailing state rate for mileage for each mile actually and necessarily traveled in making such appraisal. In addition to the fee allowed herein, the appraiser serving as chairperson or clerk may charge for postage and up to $15.00 for services in preparing and mailing notices of appraisement. In extraordinary cases the Court may allow additional fees upon written application showing that the fees provided in the above schedule are grossly inadequate. 

Compensation of Other Appraisers.

Other appraisers shall be compensated at the rate of $25.00 per day, or fraction thereof, unless otherwise ordered by the Court, and any appraiser providing transportation to him or herself or to him or herself and one or more other appraisers shall be compensated at the prevailing state rate for mileage for each mile actually and necessarily traveled in making such appraisal. 

Referees in Probate

  1. In each decedent's estate, the referee in probate shall issue a report pursuant to Rules 7.5 and 7.11 of the Iowa Rules of Probate Procedure upon request by the court or after the filing of the final report.

  2. Every proposed order closing a decedent's estate shall be accompanied by a report of the referee in probate when the proposed order is presented to the court.

  3. Each referee shall receive a fee based on the total real and personal property shown by the inventory in the estate in accordance with the following schedule:

Total Assets Inventoried

Fee

$0.00 to $5,000.00

$10.00

$5,000.01 to $15,000.00

$20.00

$15,000.01 to $25,000.00

$22.50

$25,000.01 to $50,000.00

$25.00

$50,000.01 to $75,000.00

$35.00

$75,000.01 to $100,000.00

$50.00

$100,000.01 to $200,000.00

$75.00

$200,000.01 to $250,000.00

$100.00

$250,000.01 or more

$125.00

 

© 2018 Iowa Judicial Branch. All Rights Reserved.