Iowa Property Tax Guide (2026–27): Rates, Bills and Appeals

Tax districts and consolidated rates

Iowa property is taxed by tax district: an area where the same levy authorities overlap, such as the county, the city or township, the school district, and often a community college, hospital, fire or ambulance district. The Iowa Department of Management publishes one consolidated rate for each district, which is the total of all of them.

Rates are dollars per $1,000 of taxable value, for the state's fiscal year from July 1 to June 30. 2026–27 rates are for bills paid in 2026–27. Across the districts on this site, they run from 13.65302 to 53.09121 per $1,000.

Each place page here is a city, or the rural part of a township. Inside a place, the rate mostly depends on the school district, so each page has a row for each school district and rate.

The residential rollback

Iowa doesn't tax a home on its full assessed value. The state sets a rollback each year: the share of assessed value that is taxable. For bills paid in 2026–27, on 2025 assessments, the residential rollback is 44.5345%, as Johnson County's auditor lists it. Farmland, commercial and industrial property have their own rollbacks.

So a home assessed at $300,000 has a taxable value of about $133,600, before exemptions. Use that taxable value, not the assessed value, with the rates on this site.

Homestead credit and exemptions

An owner-occupied main home can get the homestead credit. The Iowa Department of Revenue says it has been "equal to the property taxes paid on $4,850 of a homestead's value". From the 2026 assessment year, for taxes paid in September 2027 and March 2028, it becomes an exemption of 10% of the home's taxable value, at least $5,500 and at most $20,000. There are separate exemptions for homeowners 65 and older and for military service. Your county assessor handles the applications.

Who does what

Values property	Your city or county assessor, as of January 1
Sets rates	Each levy authority adopts its budget and levy; the Department of Management publishes each district's consolidated rate
Sets the rollback	The state, each year
Sends the bill	Your county treasurer. Bills are paid in two installments, due September 30 and March 31, or the next business day

Protesting your assessment

You can protest your assessed value, not the rate. Some assessors, such as Bremer County's, offer an informal review from April 2 to April 25. The formal protest goes to your local Board of Review, filed with the assessor from April 2 to April 30. A mailed petition must be postmarked by April 30, and the window moves later in years with a disaster declaration.

Informal review with the assessor, where offered.
Local Board of Review, on the Department of Revenue's petition form.
Property Assessment Appeal Board or district court, within 20 days after the Board of Review adjourns or May 31, whichever is later.

What this data leaves out

Special-purpose districts. Tax increment (TIF) base and increment districts, urban renewal areas, farmland inside cities, annexation phase-in and exemption districts, and school-only districts aren't shown. Most carry the same rate as the standard district around them, but not all.
Rollback, credits and exemptions. Rates are per $1,000 of taxable value. Your bill depends on the rollback and on the credits and exemptions you receive.
Earlier years. History starts with 2021–22. Where a district's rate changed sharply as its name changed, history starts after the change.

A worked example with real rates

Cedar Township, in Greene County, has a combined 2026–27 rate of 26.34594 per $1,000 in its Paton-Churdan schools area, covering every levy in the district.

A home assessed at $350,000 has a taxable value of $155,871 after the 44.5345% residential rollback. That is $155,871 × 26.34594 ÷ 1,000 = $4,107 a year, before exemptions and credits such as the homestead credit.

The same home in another place can owe far more or less, so look up your own on the Iowa rates page, or use the property tax calculator.

Sources

Every statement in this guide comes from one of these publications. Rates on this site are copied from the state file listed first, exactly as published.

This guide explains how the system works. It isn't legal or tax advice, and local rules and dates can change. Your assessor, tax collector or the agency linked above has the final word. Last reviewed 2026-10-26. Spotted an error? Email [email protected].

Iowa property tax guide