Iowa Code

Iowa Code § 331.422 (2026)

County property tax levies

✓ current as of July 2026

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Subject to this section and sections 331.423 through 331.425 or as otherwise provided by state law, the board of each county shall certify property taxes annually at its April session to be levied for county purposes as follows:

1. Taxes for general county services shall be levied on all taxable property within the county.

2. Taxes for rural county services shall be levied on all taxable property not within incorporated areas of the county.

3. Taxes in the amount necessary for debt service shall be levied on all taxable property within the county, except as otherwise provided by state law.

4. Other taxes shall be levied as provided by state law. 83 Acts, ch 123, §6, 209; 2023 Acts, ch 71, §1, 10, 80, 98 Referred to in §331.421 2023 amendment to unnumbered paragraph 1 by 2023 Acts, ch 71, §1 applies to taxes and budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §10 2023 amendment to unnumbered paragraph 1 by 2023 Acts, ch 71, §80 applies to political subdivision budgets for fiscal years beginning on or after July 1, 2024; 2023 Acts, ch 71, §98 \n

Notes of Decisions

Cited in 1 case, 1983–1983 · leading case: Farnum v. GD Searle & Co., Inc., 339 N.W.2d 392 (Iowa 1983).

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Farnum v. GD Searle & Co., Inc., 339 N.W.2d 392 (Iowa 1983). · cites it 2× “Despite home rule, counties operate under greater fiscal constraints than the state does.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.