About this Dataset

Tax District Property Valuation Data

This dataset contains both taxable and assessed property valuations for each tax district in Iowa by property class and valuation year. A tax district is a unique set of governmental entities that have authority to levy property taxes for the same parcels of land.

Real property is mostly land, buildings, structures, and other improvements that are constructed on or in the land, attached to the land, or placed upon a foundation. Typical improvements include a building, house or mobile home, fences, and paving. Classes of real property include the following: Residential, Agricultural Land, Agricultural Buildings, Commercial, Industrial, Utilities and Railroads.

Taxable values are based on assessed valuations after application of the statutory assessment limitation (i.e. rollback), and is the value to which tax rates are applied (e.g. 2022 net taxable valuations are used for the FY 2024 property tax levies).
Organization: State of Iowa
Last updated: 2024-06-28T13:38:49.336190
Tags: assessed-property-valuations, property-taxes, property-valuations, tax-districts, taxable-property-valuations

Tables

Table 1

@usgov.state_of_iowa_tax_district_property_valuation_data.table_1

12.77 MB
174,141 rows
49 columns

CREATE TABLE table_1 (
  "valuation_year" BIGINT,
  "county_number" BIGINT,
  "county" VARCHAR,
  "tax_district_number" BIGINT,
  "valuation_property_type" VARCHAR,
  "tax_district_name" VARCHAR,
  "tif_flag" BOOLEAN,
  "tif_type" VARCHAR,
  "city_ag_land" BOOLEAN,
  "city_exempt" BOOLEAN,
  "schools_only" BOOLEAN,
  "homestead" BIGINT,
  "consolidated_tax_rate" DOUBLE,
  "taxable_residential" BIGINT,
  "taxable_ag_land" BIGINT,
  "taxable_ag_building" BIGINT,
  "taxable_commercial" BIGINT,
  "taxable_industrial" BIGINT,
  "taxable_industrial_m_e" BIGINT,
  "taxable_other_personal_real_estate" BIGINT,
  "taxable_railroads" BIGINT,
  "taxable_utilities" BIGINT,
  "taxable_other" BIGINT,
  "taxable_open_space" BIGINT,
  "taxable_gross" BIGINT,
  "taxable_military_exempt" BIGINT,
  "taxable_homestead_exempt" BIGINT,
  "taxable_net" BIGINT,
  "taxable_gas_electric_utility" BIGINT  -- Taxable Gas & Electric Utility,
  "assessed_residential" BIGINT,
  "assessed_ag_land" BIGINT,
  "assessed_ag_building" BIGINT,
  "assessed_commercial" BIGINT,
  "assessed_industrial" BIGINT,
  "assessed_industrial_m_e" BIGINT,
  "assessed_other_personal_real_estate" BIGINT,
  "assessed_railroads" BIGINT,
  "assessed_utilities" BIGINT,
  "assessed_other" BIGINT,
  "assessed_open_space" BIGINT,
  "assessed_gross" BIGINT,
  "assessed_military_exempt" BIGINT,
  "assessed_homestead_exempt" BIGINT,
  "assessed_net" BIGINT,
  "assessed_gas_electric_utility" BIGINT  -- Assessed Gas & Electric Utility,
  "parent_district_number" DOUBLE,
  "parent_district_name" VARCHAR,
  "update_date" TIMESTAMP,
  "deleted" BOOLEAN
);