County Auditors are required by law (Iowa Code Section 441.21) to apply the following percentages to all assessments within each of these categories:
2021 Rollback for taxes payable FY 22-23
Category | Rollback |
---|---|
Agricultural (excluding agricultural dwellings) |
89.0412% |
Residential (Rural and urban - including agricultural dwellings) |
54.1302% |
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 | 63.7500% |
Railroad Property | 90.0000% |
Utility Property | No adjustment |
Rollbacks from previous tax years
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% |
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 |