County Auditors are required by law (Iowa Code Section 441.21) to apply the following percentages to all assessments within each of these categories:
2020 Rollback for tax payable FY 21-22
|
Category |
Rollback |
|---|---|
| Agricultural (excluding agricultural dwellings) |
84.0305% |
| Residential (Rural and urban - including agricultural dwellings) |
56.4094% |
| Commercial (excluding machinery and equipment assessed as real property pursuant to Section 427A.1(7) of the Iowa Code) |
90.0000% |
| Industrial (excluding machinery and equipment assessed as real property pursuant to Section 427A.1(7) of the Iowa Code) |
90.0000% |
| Multi-Residential | 67.5000% |
| Railroad Property | 90.0000% |
| Utility Property | 98.5489% |
Rollbacks from previous tax years
2019 Rollback for tax payable FY 20-21
| Category | Rollback |
|---|---|
| Agricultural (excluding agricultural dwellings) |
81.4832% |
| Residential (Rural and urban - including agricultural dwellings) |
55.0743% |
| Commercial (excluding machinery and equipment assessed as real property pursuant to Section 427A.1(7) of the Iowa Code) |
90.0000% |
| Industrial (excluding machinery and equipment assessed as real property pursuant to Section 427A.1(7) of the Iowa Code) |
90.0000% |
| Multi-Residential | 71.2500% |
| Railroad Property | 90.0000% |
| Utility Property | No adjustment |
2018 Rollback for tax payable FY 19-20
| Category | Rollback |
|---|---|
| Agricultural (excluding agricultural dwellings) |
56.1324% |
| Residential (Rural and urban - including agricultural dwellings) |
56.9180% |
| Commercial (excluding machinery and equipment assessed as real property pursuant to Section 427A.1(7) of the Iowa Code) |
90.0000% |
| Industrial (excluding machinery and equipment assessed as real property pursuant to Section 427A.1(7) of the Iowa Code) |
90.0000% |
| Multi-Residential | 75.0000% |
| Railroad Property | 90.0000% |
| Utility Property | No adjustment |
2017 Rollback for taxes payable FY 18-19
| Category | Rollback |
|---|---|
| Agricultural (excluding agricultural dwellings) |
54.4480% |
| Residential (Rural and urban - including agricultural dwellings) |
55.6209% |
| Commercial (excluding machinery and equipment assessed as real property pursuant to Section 427A.1(7) of the Iowa Code) |
90.0000% |
| Industrial (excluding machinery and equipment assessed as real property pursuant to Section 427A.1(7) of the Iowa Code) |
90.0000% |
| Multi-Residential | 78.7500% |
| Railroad Property | 90.0000% |
| Utility Property | No adjustment |