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