Rural Services & General Services Levy

There are two primary levies an Iowa county can impose, the rural services levy and the general services levy. The rural services levy is set on property that is not located in a city. The money collected from this levy is used to pay for services that are primarily proved to residents of these rural areas. The rural services levy cannot exceed $3.95 per $1,000 of assessed value. The general services levy is assessed to all property in the county and may not exceed $3.50 per $1,000 of assessed value. Money deposited from this levy is used to pay for services provided to all citizens of the county.

Additional Property Taxes

A county's board of supervisors can certify additions to each of these levies in certain circumstances which create the need for additional property taxes above what can be collected under them. The Code of Iowa specifies what these circumstances are. Special notice of any additions to either primary levy must be given at the same time as the notice of the public hearing on the county's budget.

Supplemental Levy

Counties are also able to levy a supplemental levy strictly for the purposes outlined in Iowa Code section 331.424. There is no maximum value for this levy. In 1995, Senate File 69 removed the ability for counties to levy for the payment of mental health and developmental disability service expenses by using this supplemental levy. A separate fund for each of these expenditures was instead established with a limit that is determined by formula for each county.