County Auditors are required by law (Iowa Code Section 441.21) to apply the following percentages to all assessments within each of these categories:
2025 Rollback for tax payable FY 26-27
| Category | Rollback |
|---|---|
| 1. Agricultural (excluding agricultural dwellings) | 59.4401% |
| 2. Residential (Rural and urban - including agricultural dwellings) | 44.5345% |
3. Commercial Realty to the value of each property unit of outside and within incorporated cities and towns: A. 44.5345% to the value of each property unit that exceeds zero dollars ($0), but does not exceed one hundred fifty thousand dollars ($150,000). B. 90.0000% to the value of each property unit that exceeds on hundred fifty thousand dollars ($150,000). | Tier 1: 44.5345% Tier 2: 90.0000% |
4. Industrial (excluding machinery and equipment A. 44.5345% to the value of each property unit that exceeds zero dollars ($0), but does not exceed one hundred fifty thousand dollars ($150,000). B. 90.0000% to the value of each property unit that exceeds on hundred fifty thousand dollars ($150,000). | Tier 1: 44.5345% Tier 2: 90.0000% |
5. Railroad Property A. 44.5345% to the value of each property unit that exceeds zero dollars ($0), but does not exceed one hundred fifty thousand dollars ($150,000). B. 90.0000% to the value of each property unit that exceeds on hundred fifty thousand dollars ($150,000). | Tier 1: 44.5345% Tier 2: 90.0000% |
| 6. Utility Property - Outside Incorporated Cities & Towns chapter 437 | 94.2059% |
| 7. Utility Property - Outside Incorporated Cities & Towns chapter 428 & 438 | 98.00% |
Rollbacks from previous tax years
2024 Rollback for tax payable FY 25-26
| Category | Rollback |
|---|---|
| 1. Agricultural (excluding agricultural dwellings) | 73.8575% |
| 2. Residential (Rural and urban - including agricultural dwellings) | 47.4316% |
3. Commercial Realty to the value of each property unit of outside and within incorporated cities and towns: A. 47.4316% to the value of each property unit that exceeds zero dollars ($0), but does not exceed one hundred fifty thousand dollars ($150,000). B. 90.0000% to the value of each property unit that exceeds on hundred fifty thousand dollars ($150,000). | Tier 1: 47.4316% Tier 2: 90.0000% |
4. Industrial (excluding machinery and equipment A. 47.4316% to the value of each property unit that exceeds zero dollars ($0), but does not exceed one hundred fifty thousand dollars ($150,000). B. 90.0000% to the value of each property unit that exceeds on hundred fifty thousand dollars ($150,000). | Tier 1: 47.4316% Tier 2: 90.0000% |
5. Railroad Property A. 47.4316% to the value of each property unit that exceeds zero dollars ($0), but does not exceed one hundred fifty thousand dollars ($150,000). B. 90.0000% to the value of each property unit that exceeds on hundred fifty thousand dollars ($150,000). | Tier 1: 47.4316% Tier 2: 90.0000% |
| 6. Utility Property | 100% |
2023 Rollback for tax payable FY 24-25
| Category | Rollback |
|---|---|
| 1. Agricultural (excluding agricultural dwellings) | 71.8370% |
| 2. Residential (Rural and urban - including agricultural dwellings) | 46.3428% |
3. Commercial Realty to the value of each property unit of outside and within incorporated cities and towns: A. 46.3428% to the value of each property unit that exceeds zero dollars ($0), but does not exceed one hundred fifty thousand dollars ($150,000). B. 90.0000% to the value of each property unit that exceeds on hundred fifty thousand dollars ($150,000). | Tier 1: 46.3428% Tier 2: 90.0000% |
4. Industrial (excluding machinery and equipment A. 46.3428% to the value of each property unit that exceeds zero dollars ($0), but does not exceed one hundred fifty thousand dollars ($150,000). B. 90.0000% to the value of each property unit that exceeds on hundred fifty thousand dollars ($150,000). | Tier 1: 46.3428% Tier 2: 90.0000% |
5. Railroad Property A. 46.3428% to the value of each property unit that exceeds zero dollars ($0), but does not exceed one hundred fifty thousand dollars ($150,000). B. 90.0000% to the value of each property unit that exceeds on hundred fifty thousand dollars ($150,000). | Tier 1: 46.3428% Tier 2: 90.0000% |
| 6. Utility Property | 100% |