Taxable Property Values in Iowa by Tax District and Year

This dataset contains taxable property values for classes of real property in Iowa by tax district. Taxable values are based on assessed valuations after application of the statutory assessment limitation (i.e. rollback), and is the value to which tax rates are applied (e.g. 2012 net taxable valuations are used for the FY 2014 property tax levies). Real property is mostly land, buildings, structures, and other improvements that are constructed on or in the land, attached to the land, or placed upon a foundation. Typical improvements include a building, house or mobile home, fences, and paving. Classes of real property include the following: Residential, Agricultural Land, Agricultural Buildings, Commercial, Industrial, Utilities and Railroads.

本数据集收录爱荷华州（Iowa）各税务辖区内各类不动产的应税价值。应税价值以适用法定评估限额（即评估回滚，rollback）后的评估价值为基准，同时为适用税率的计税基数（例如，2012年净应税估值用于2014财年不动产税的征缴工作）。不动产主要包括土地、建筑物、构筑物以及其他建造于土地之上或之内、附着于土地或置于地基之上的改良设施。典型改良设施涵盖建筑物、住宅、移动房屋、围栏及铺装路面。不动产类别包含以下类型：住宅用地、农业用地、农业用建筑物、商业用地、工业用地、公用设施用地以及铁路用地。