Are Polk County Property Taxes reset upon sale?

[Mitch H.]

Do property taxes in Iowa get reset upon sale at the sale price? Or do appraisers set values to recent sales of the property when reviewing values?

[Chase Keller]

Hey @Mitch H.

Property taxes do get reset upon a purchase.  While really slow and inefficient, they aren't dumb.  
Otherwise assessors are on a 2-ish year cycle for reassessments.  
As far as how they determine values...who knows.  They're consistently inaccurate in my experience.  However, they are typically a bit lower than what I think a sale could bring.