County Financial Overview

The County Financial Overview is designed to be a resource for county officials, state legislators and all Iowa citizens. It contains information on property taxes and valuations, county budgets, population and local option sales taxes, to name a few. Most of the data was supplied by the Iowa Department of Revenue or the Iowa Department of Management, and the source for each table is noted.

If you have any questions, please contact Lucas Beenken, ISAC Public Policy Specialist, at lbeenken@iowacounties.org.

2019 County Financial Overview

• 2019 ISAC County Financial Overview (full PDF)

• Table 1: County Property Tax Rates
• Chart 1a: Countywide Rate Composition
• Chart 1b: Rural and Countywide Property Tax Rate Composition
• Table 2: Taxable Valuations and Levies, Urban and Rural
• Table 3: Valuation and Tax Burden, Urban v. Rural
• Table 4: Property Tax Trends
• Table 5: Consolidated Values, Levies and Rates
• Table 6: Total Taxes Levied by Authority
• Table 7: Percent of Total Taxes Levied by Authority
• Table 8: Total Taxes Levied by Authority Trends
• Table 9: Taxable Valuation Trends
• Table 10: Taxable Valuation by Property Class
• Chart 10a: Taxable Value v. Valuation
• Chart 10b: Taxable Value v. Market Value
• Table 11: Assessed v. Taxable Values
• Chart 11a: Full Tax Base
• Table 12: History of  TIF Growth
• Chart 12a: TIF by County
• Table 13: Agricultural Land Values
• Chart 13a: Agricultural Values
• Table 14: Rollback History
• Table 15: County Population (alphabetical)
• Table 16: County Population (rank)
• Table 17: Population of Unincorporated and Incorporated Areas
• Table 18: Budgeted Resources
• Chart 18a: County Revenue Sources
• Table 19: Budgeted Requirements
• Chart 19a: County Expenditures by Service Area
• Table 20: Budgeted Expenditures by Fund
• Chart 20a: Budgeted Expenditures by Fund
• Table 21: Budgeted Ending Fund Balances
• Table 22: Fund Balance Ratios (coming soon!)
• Table 23: Actual Expenditures by Service Area and Fund; Fund Balances (coming soon!)
• Table 24: Outstanding Debt and Available Debt Capacity (coming soon!)
• Table 26: Local Option Sales Taxes
• Table 27: Economic and Per Capita Comparisons (coming soon!)
• Table 28: Actual Value of Exempt Property
• Table 29: Replacement Claims – All Jurisdictions
• Table 30: Replacement Claims – County

ISAC County Financial Overview Archives

• 2018
• 2017
• 2016
• 2015
• 2014
• 2013
• 2012
• 2011
• 2010