Property Valuation

Iowa property is assessed at what percentage of its actual value for most residential properties?

A100% of market value
BA percentage determined by the state rollback formula, currently well below 100%✓ Correct
C50% uniformly for all property types
D75% of the most recent sale price

Explanation

Iowa uses a rollback formula that limits increases in aggregate assessed values and results in residential properties being taxed on a percentage of market value below 100%. The exact rollback percentage is set annually by the Iowa Department of Revenue.

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