Assessed Value – The full value of a property primarily determined by its market value (except for agricultural property, which is assessed on…
Senate File 634: In BriefWatch video (8:10) | Talking Points (pdf)Speaker: Erin Mullenix, Iowa League of Cities and ISU ExtensionIn 2019, the Iowa Legislature passed SF634…
Cities in Iowa have traditionally relied heavily on property taxes as a stable revenue source to finance government services. The Fiscal Year 2017 city budget data concurs, showing that approximately 44%…
One of the key aspects of the property tax system in Iowa is how properties are assessed and valued. Cities, counties, schools and…
Cities that have active Tax Increment Financing (TIF) must do a range of filings or reports each year, and below are various places…
Based upon the budgets certified by the various levying authorities in your area, the County Auditor’s Office prepares and files the levy…
In times when cash is short and equipment needs are piling up, many cities may turn to leases or lease purchase agreements to satisfy…
Township contracts If the city has agreements (28E) with adjacent townships, these agreements should be reviewed annually. These agreements set out expectations…
Iowa’s property tax system is quite complex and has many different components that factor into calculations. To help our members gain a…
The Capital Improvement Plan (CIP) is a three to five-year plan identifying a community’s capital outlay and improvement needs. As a long-range…