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Back to top. Taxing jurisdictions such as schools, cities and county, adopt budgets after public hearings. This determines the tax levy, which is the rate of taxation required to raise the money budgeted. The taxes you pay are proportional to the value of your property compared to the total value of property in your taxing district.
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April 1 - Assessment Notices mailed to property owner April 2 thru April 30 inclusive - Protest of assessment period for filing with the local Board of Review. May 1 thru adjournment - Board of Review meets each year. October 16 thru October 25 inclusive - Protest period for filing with the Board of review on those properties affected by changes in value as a result of the Director of Revenue and Finance Equalization Orders odd numbered years.
Credit and exemption will appear on the tax statement received the following year.
Complete Assessment and Equalization Calendar Credits, Exemptions, and Partial-Exemptions: The Assessor accepts applications and administers various credits, exemptions, and partial-exemptions that are allowed under Iowa law. CREDIT - A calculated dollar amount that is subtracted from the gross tax amount to arrive at the net payable tax amount.
The credit amount is generally based on a pre-determined dollar amount times the current tax rate. Iowa law, and courts, have generally held that taxation is the rule, exemption is the exception.
Each program has different criteria for qualification, amount, and duration. M - P.
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