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Iowa Department of Management

Property Tax and Tax Replacement

This page provides information and resources related to property taxes and utility excise taxes.

Recent News

Utility Property Tax Replacement History

Gas and Electric Utility Property Tax Replacement History

The report shows the total gas and electric utility replacement tax payable beginning in FY01. It also shows a comparison to each year’s General Property Tax Equivalent and reports ten year growth figures

Frequently Asked Questions

What is a levy authority?

A levy authority is a governmental entity with statutory authority to levy property taxes. These entities include counties, cities, school districts, townships, community colleges, local assessors, and others. Levies are set by each governmental entity during the budget process.

What is a taxing district?

A unique set of levy authorities that have authority to levy property taxes for the same parcels of land. Also known as property tax district or tax district.

What is a tax rate?

The amount of a levy authority's budget that is not funded by other sources of funds divided by the taxable value of all the property in the levy authority's tax districts. The result is in "dollars per thousand." For example, If the dollars per thousand were $10, the tax on a home valued at $50,000 would be calculated at $10 x 50. The tax on that home would be $500 for that single levy authority. Also known as property tax rate and property tax levy rate.

What is a consolidated levy rate?

The rates for all levy authorities within a tax district added together, resulting in a single tax levy. The consolidated levy rate is always the result of two or more tax rates established by different levy authorities. Also known as consolidated rate.

What are property taxes?

The taxes collected based on a real property's taxable value.

What are gas & electric utility excise taxes?

Staff Contact Info

Carrie Johnson
Phone Number: 515-281-5598
Ted Nellesen
Phone Number: 515-281-3705