Assessed Property Valuations by Property Class, Tax District, and Year

This query returns assessed property valuations for each tax district in Iowa by property class and valuation year. A tax district is a unique set of governmental entities that have authority to levy property taxes for the same parcels of land. A statutory assessment limitation (i.e. rollback) is applied to assessed valuations to determine the taxable valuations to which tax rates are applied (e.g. 2022 net taxable valuations are used for the FY 2024 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.