Property Valuation

Iowa property assessed values are set by the county assessor as of January 1 of the assessment year and reflect:

AThe property's sale price on the last recording date
BThe actual (market) value of the property based on comparable sales✓ Correct
CThe cost to reconstruct the property
DThe owner's self-reported estimate of value

Explanation

Iowa county assessors set assessed values based on actual (market) value as determined by property sales data, inspections, and mass appraisal techniques. Values are set as of January 1 of the assessment year.

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