Assessed Value – The full value of a property primarily determined by its market value (except for agricultural property, which is assessed on…
Senate File 634: In BriefWatch video (8:10) | Talking Points (pdf)Speaker: Erin Mullenix, Iowa League of Cities and ISU ExtensionIn 2019, the Iowa Legislature passed SF634…
One of the key aspects of the property tax system in Iowa is how properties are assessed and valued. Cities, counties, schools and…
Cities that have active Tax Increment Financing (TIF) districts must do a range of filings or reports each year, and below are various…
In times when cash is short and equipment needs are piling up, many cities may turn to leases or lease purchase agreements to satisfy…
Township contracts If the city has agreements (28E) with adjacent townships, these agreements should be reviewed annually. These agreements set out expectations…
Iowa’s property tax system is quite complex and has many different components that factor into calculations. To help our members gain a…
The Capital Improvement Plan (CIP) is a three to five-year plan identifying a community’s capital outlay and improvement needs. As a long-range…
Cities are required to pass a budget annually and there are quite a few steps that must be followed before and after…
The basis of any accounting system (manual or electronic) is a systematic use of numeric or alpha numeric segments organized in such…