What is the Rollback Rate?
The Rollback Rate is an annual statewide rate set annually for each property class by the Iowa Department of Revenue. In effect, the rate of growth in value for a given property class may be limited by the rate of growth in value of another property class. Somewhat similar to two people tied together in a three-legged race, neither property class can get too far ahead of the other one. For more information, please call the Auditor's Office at 563-245-1106.

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1. Does the assessor set the value for all real estate property?
2. What does it mean that 100% Actual Value is “equalized”?
3. How does the Iowa Department of Revenue know when an assessor’s 100% Actual Values are not sufficiently accurate?
4. What is Taxable Value?
5. What is the Rollback Rate?
6. How is Taxable Value calculated?