§ 331.423 — Basic levies — maximums — adjustments

Iowa § 331.423

• Jurisdiction: Iowa
• Title IX: LOCAL GOVERNMENT
• Ch. 331: COUNTY HOME RULE IMPLEMENTATION

Text

Annually, the board may certify basic levies, subject to the following limits:
1. For general county services on all taxable property in the county:
a. For fiscal years beginning before July 1, 2024, three dollars and fifty cents per thousand
dollars of assessed value.
b. (1) For each fiscal year beginning on or after July 1, 2024, but before July 1, 2028,
subject to subparagraph (3), the greater of three dollars and fifty cents per thousand dollars
of assessed value used to calculate taxes for general county services for the budget year and
theadjustedgeneralcountybasiclevyrate, asadjustedundersubparagraph(2), ifapplicable.
(2) (a) Ifthetotalassessedvalueusedtocalculatetaxesforgeneralcountyservicesunder
this paragraph for the budget year exceeds one hundred two and seventy-five hundredths
percent,butislessthanonehundredfourpercent,ofthetotalassessedvalueusedtocalculate
taxes for general county services for the current fiscal year, the adjusted general county basic
levy rate, as previously adjusted under this subparagraph, if applicable, shall be reduced to
a rate per thousand dollars of assessed value that is equal to one thousand multiplied by the
quotient of the current fiscal year’s actual property tax dollars certified for levy under this
subsection 1 divided by one hundred one percent of the total assessed value used to calculate
such taxes for the current fiscal year. For the budget year beginning July 1, 2024, only, the
current fiscal year’s actual property tax dollars certified for levy under this subsection 1 shall

also include property tax dollar amounts levied for general county services by the county
under section 331.426, Code 2023, for the fiscal year beginning July 1, 2023.
(b) If the total assessed value used to calculate taxes for general county services under
this paragraph for the budget year is equal to or exceeds one hundred four percent, but is less
than one hundred six percent, of the total assessed value used to calculate taxes for general
county services for the current fiscal year, the adjusted general county basic levy rate, as
previously adjusted under this subparagraph, if applicable, shall be reduced to a rate per
thousand dollars of assessed value that is equal to one thousand multiplied by the quotient of
the current fiscal year’s actual property tax dollars certified for levy under this subsection 1
divided by one hundred two percent of the total assessed value used to calculate such taxes
for the current fiscal year. For the budget year beginning July 1, 2024, only, the current fiscal
year’s actual property tax dollars certified for levy under this subsection 1 shall also include
property tax dollar amounts levied for general county services by the county under section
331.426, Code 2023, for the fiscal year beginning July 1, 2023.
(c) If the total assessed value used to calculate taxes for general county services under
this paragraph for the budget year is equal to or exceeds one hundred six percent of the total
assessed value used to calculate taxes for general county services for the current fiscal year,
the adjusted general county basic levy rate, as previously adjusted under this subparagraph,
if applicable, shall be reduced to a rate per thousand dollars of assessed value that is equal to
onethousandmultipliedbythequotientofthecurrentfiscalyear’sactualpropertytaxdollars
certified for levy under this subsection 1 divided by one hundred three percent of the total
assessed value used to calculate such taxes for the current fiscal year. For the budget year
beginning July 1, 2024, only, the current fiscal year’s actual property tax dollars certified for
levy under this subsection 1 shall also include property tax dollar amounts levied for general
county services by the county under section 331.426, Code 2023, for the fiscal year beginning
July 1, 2023.
(3) (a) (i) In addition to the limitation under subparagraph (2), if the county’s actual levy
rate imposed under this subsection 1 for the current fiscal year is three dollars and fifty
cents or less per thousand dollars of assessed value and the total assessed value used to
calculate taxes for general county services under this paragraph for the budget year exceeds
one hundred two and seventy-five hundredths percent, but is less than one hundred four
percent, of the total assessed value used to calculate taxes for general county services for the
current fiscal year, the levy rate imposed under this subsection 1 for the budget year shall not
exceed a rate per thousand dollars of assessed value that is equal to one thousand multiplied
by the quotient of the current fiscal year’s actual property tax dollars certified for levy under
this subsection 1 divided by one hundred one percent of the total assessed value used to
calculate taxes for general county services for the current fiscal year.
(ii) For the budget year beginning July 1, 2024, only, the county’s actual levy rate
imposed under this subsection 1 for the current fiscal year shall also include the amount per
thousand dollars of assessed value levied for general county services by the county under
section 331.426, Code 2023, for the fiscal year beginning July 1, 2023, and the current fiscal
year’s actual property tax dollars certified for levy under this subsection 1 shall also include
amounts levied for general county services by the county under section 331.426, Code 2023,
for the fiscal year beginning July 1, 2023.
(b) (i) In addition to the limitation under subparagraph (2), if the county’s actual levy
rate imposed under this subsection 1 for the current fiscal year is three dollars and fifty cents
or less per thousand dollars of assessed value and the total assessed value used to calculate
taxes for general county services under this paragraph for the budget year is equal to or
exceeds one hundred four percent, but is less than one hundred six percent, of the total
assessed value used to calculate taxes for general county services for the current fiscal year,
the levy rate imposed under this subsection 1 for the budget year shall not exceed a rate per
thousand dollars of assessed value that is equal to one thousand multiplied by the quotient
of the current fiscal year’s actual property tax dollars certified for levy under this subsection
1 divided by one hundred two percent of the total assessed value used to calculate taxes for
general county services for the current fiscal year.
(ii) For the budget year beginning July 1, 2024, only, the county’s actual levy rate

imposed under this subsection 1 for the current fiscal year shall also include the amount per
thousand dollars of assessed value levied for general county services by the county under
section 331.426, Code 2023, for the fiscal year beginning July 1, 2023, and the current fiscal
year’s actual property tax dollars certified for levy under this subsection 1 shall also include
amounts levied for general county services by the county under section 331.426, Code 2023,
for the fiscal year beginning July 1, 2023.
(c) (i) In addition to the limitation under subparagraph (2), if the county’s actual levy
rate imposed under this subsection 1 for the current fiscal year is three dollars and fifty cents
or less per thousand dollars of assessed value and the total assessed value used to calculate
taxes for general county services under this paragraph for the budget year is equal to or
exceedsonehundredsixpercentofthetotalassessedvalueusedtocalculatetaxesforgeneral
county services for the current fiscal year, the levy rate imposed under this subsection 1 for
the budget year shall not exceed a rate per thousand dollars of assessed value that is equal to
onethousandmultipliedbythequotientofthecurrentfiscalyear’sactualpropertytaxdollars
certified for levy under this subsection 1 divided by one hundred three percent of the total
assessed value used to calculate taxes for general county services for the current fiscal year.
(ii) For the budget year beginning July 1, 2024, only, the county’s actual levy rate
imposed under this subsection 1 for the current fiscal year shall also include the amount per
thousand dollars of assessed value levied for general county services by the county under
section 331.426, Code 2023, for the fiscal year beginning July 1, 2023, and the current fiscal
year’s actual property tax dollars certified for levy under this subsection 1 shall also include
amounts levied for general county services by the county under section 331.426, Code 2023,
for the fiscal year beginning July 1, 2023.
(4) Subject to adjustment under subparagraph (2), for purposes of this paragraph,
“adjusted general county basic levy rate” means a levy rate per thousand dollars of assessed
value equal to the sum of three dollars and fifty cents plus the amount per thousand dollars
of assessed value levied for general county services by the county under section 331.426,
Code 2023, for the fiscal year beginning July 1, 2023.
c. For each fiscal year beginning on or after July 1, 2028, three dollars and fifty cents per
thousand dollars of assessed value.
2. For rural county services on all taxable property in the county outside of incorporated
city areas:
a. For fiscal years beginning before July 1, 2024, three dollars and ninety-five cents per
thousand dollars of assessed value.
b. (1) For each fiscal year beginning on or after July 1, 2024, but before July 1, 2028,
subject to subparagraph (3), the greater of three dollars and ninety-five cents per thousand
dollars of assessed value used to calculate taxes for rural county services for the budget
year and the adjusted rural county basic levy rate, as adjusted under subparagraph (2), if
applicable.
(2) (a) If the total assessed value used to calculate taxes for rural county services under
this paragraph for the budget year exceeds one hundred two and seventy-five hundredths
percent,butislessthanonehundredfourpercent,ofthetotalassessedvalueusedtocalculate
taxes for rural county services for the current fiscal year, the adjusted rural county basic levy
rate, as previously adjusted under this subparagraph, if applicable, shall be reduced to a
rate per thousand dollars of assessed value that is equal to one thousand multiplied by the
quotient of the current fiscal year’s actual property tax dollars certified for levy under this
subsection 2 divided by one hundred one percent of the total assessed value used to calculate
such taxes for the current fiscal year. For the budget year beginning July 1, 2024, only, the
current fiscal year’s actual property tax dollars certified for levy under this subsection 2 shall
also include property tax dollar amounts levied for rural county services by the county under
section 331.426, Code 2023, for the fiscal year beginning July 1, 2023.
(b) If the total assessed value used to calculate taxes for rural county services under
this paragraph for the budget year is equal to or exceeds one hundred four percent, but is
less than one hundred six percent, of the total assessed value used to calculate taxes for
rural county services for the current fiscal year, the adjusted rural county basic levy rate, as
previously adjusted under this subparagraph, if applicable, shall be reduced to a rate per

thousand dollars of assessed value that is equal to one thousand multiplied by the quotient
of the current fiscal year’s actual property tax dollars certified for levy under this subsection
2 divided by one hundred two percent of the total assessed value used to calculate such
taxes for the current fiscal year. For the budget year beginning July 1, 2024, only, the current
fiscal year’s actual property tax dollars certified for levy under this subsection 2 shall also
include property tax dollar amounts levied for rural county services by the county under
section 331.426, Code 2023, for the fiscal year beginning July 1, 2023.
(c) If the total assessed value used to calculate taxes for rural county services under this
paragraph for the budget year is equal to or exceeds one hundred six percent of the total
assessed value used to calculate taxes for rural county services for the current fiscal year,
the adjusted rural county basic levy rate, as previously adjusted under this subparagraph, if
applicable, shall be reduced to a rate per thousand dollars of assessed value that is equal to
onethousandmultipliedbythequotientofthecurrentfiscalyear’sactualpropertytaxdollars
certified for levy under this subsection 2 divided by one hundred three percent of the total
assessed value used to calculate such taxes for the current fiscal year. For the budget year
beginning July 1, 2024, only, the current fiscal year’s actual property tax dollars certified for
levy under this subsection 2 shall also include property tax dollar amounts levied for rural
county services by the county under section 331.426, Code 2023, for the fiscal year beginning
July 1, 2023.
(3) (a) (i) In addition to the limitation under subparagraph (2), if the county’s actual levy
rate imposed under this paragraph for the current fiscal year is three dollars and ninety-five
cents or less per thousand dollars of assessed value and the total assessed value used to
calculatetaxesforruralcountyservicesunderthisparagraphforthebudgetyearexceedsone
hundred two and seventy-five hundredths percent, but is less than one hundred four percent,
of the total assessed value used to calculate taxes for rural county services for the current
fiscal year, the levy rate imposed under this subsection 2 for the budget year shall not exceed
a rate per thousand dollars of assessed value that is equal to one thousand multiplied by the
quotient of the current fiscal year’s actual property tax dollars certified for levy under this
subsection 2 divided by one hundred one percent of the total assessed value used to calculate
taxes for rural county services for the current fiscal year.
(ii) For the budget year beginning July 1, 2024, only, the county’s actual levy rate imposed
under this subsection 2 for the current fiscal year shall also include the amount per thousand
dollars of assessed value levied for rural county services by the county under section 331.426,
Code 2023, for the fiscal year beginning July 1, 2023, and the current fiscal year’s actual
propertytaxdollarscertifiedforlevyunderthissubsection2shallalsoincludeamountslevied
for rural county services by the county under section 331.426, Code 2023, for the fiscal year
beginning July 1, 2023.
(b) (i) In addition to the limitation under subparagraph (2), if the county’s actual levy rate
imposed under this paragraph for the current fiscal year is three dollars and ninety-five cents
or less per thousand dollars of assessed value and the total assessed value used to calculate
taxes for rural county services under this paragraph for the budget year exceeds one hundred
four percent, but is less than one hundred six percent, of the total assessed value used to
calculatetaxesforruralcountyservicesforthecurrentfiscalyear,thelevyrateimposedunder
this subsection 2 for the budget year shall not exceed a rate per thousand dollars of assessed
value that is equal to one thousand multiplied by the quotient of the current fiscal year’s
actual property tax dollars certified for levy under this subsection 2 divided by one hundred
two percent of the total assessed value used to calculate taxes for rural county services for
the current fiscal year.
(ii) For the budget year beginning July 1, 2024, only, the county’s actual levy rate imposed
under this subsection 2 for the current fiscal year shall also include the amount per thousand
dollars of assessed value levied for rural county services by the county under section 331.426,
Code 2023, for the fiscal year beginning July 1, 2023, and the current fiscal year’s actual
propertytaxdollarscertifiedforlevyunderthissubsection2shallalsoincludeamountslevied
for rural county services by the county under section 331.426, Code 2023, for the fiscal year
beginning July 1, 2023.
(c) (i) In addition to the limitation under subparagraph (2), if the county’s actual levy rate

imposed under this subsection 2 for the current fiscal year is three dollars and ninety-five
cents or less per thousand dollars of assessed value and the total assessed value used to
calculate taxes for rural county services under this paragraph for the budget year is equal
to or exceeds one hundred six percent of the total assessed value used to calculate taxes for
rural county services for the current fiscal year, the levy rate imposed under this subsection
2 for the budget year shall not exceed a rate per thousand dollars of assessed value that is
equal to one thousand multiplied by the quotient of the current fiscal year’s actual property
tax dollars certified for levy under this subsection 2 divided by one hundred three percent of
the total assessed value used to calculate taxes for rural county services for the current fiscal
year.
(ii) For the budget year beginning July 1, 2024, only, the county’s actual levy rate imposed
under this subsection 2 for the current fiscal year shall also include the amount per thousand
dollars of assessed value levied for rural county services by the county under section 331.426,
Code 2023, for the fiscal year beginning July 1, 2023, and the current fiscal year’s actual
propertytaxdollarscertifiedforlevyunderthissubsection2shallalsoincludeamountslevied
for rural county services by the county under section 331.426, Code 2023, for the fiscal year
beginning July 1, 2023.
(4) Subject to adjustment under subparagraph (2), for purposes of this paragraph,
“adjusted rural county basic levy rate” means a levy rate per thousand dollars of assessed
value equal to the sum of three dollars and ninety-five cents plus the amount per thousand
dollars of assessed value levied for rural county services by the county under section 331.426,
Code 2023, for the fiscal year beginning July 1, 2023.
c. For each fiscal year beginning on or after July 1, 2028, three dollars and ninety-five
cents per thousand dollars of assessed value.
3. For purposes of this section:
a. “Budget year” is the fiscal year beginning during the calendar year in which a budget
is certified.
b. “Currentfiscalyear”isthefiscalyearendingduringthecalendaryearinwhichabudget
for the budget year is certified.