Iowa Property Assessment Appeal Board

Iowa Assessors

Iowa Department of Revenue

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Assessors are appointed to their position by a Conference Board consisting of the members of the Board of Supervisors, the Mayors of all incorporated cities, and a member from each school district within the jurisdiction. A city with a population of ten thousand or more may elect to have their own assessor.

The assessor is charged with several administrative and statutory duties. The primary duty and responsibility is to make sure all real property within his or her jurisdiction is assessed except where the law provides otherwise. This includes residential, commercial, industrial and agricultural classes of property.

Disclaimer:

The Butler County Assessor’s office may provide property information to the public "as is" without warranty of any kind, expressed or implied. Assessed values are subject to change by the assessor, Board of Review or State Equalization process. Statutory exemptions including revitalization exemptions may affect the taxable values. In no event will the County Assessor be liable to anyone for damages, arising from the use of the property data. You assume responsibility for the selection of data to achieve your intended results, and for the installation and use of the results obtained from the property data. Legal descriptions provided are abbreviated; do not use in a legal document.

Agricultural

 Rural Residential

 Urban Residential

 Commercial -- Industrial

Multi-Residential

The Assessor does not:

  • Collect taxes
  • Calculate taxes
  • Determine tax rate
  • Set policy for the Board of Review

The Assessor is concerned with value, not taxes.

January 1: Effective date of current assessment.

 

The value determined by the Assessor is the assessed value and is the value indicated on the assessment roll.

When comparing the value of your property with other properties, always compare with the value on the assessment roll or the assessor's property record cards and not the value indicated on the tax statement.

Things to Remember:

On values determined as of January 1, one does not start to pay taxes until 18 months later.

The "roll back" is the percentage of actual value that is determined by the Director of Revenue and Finance each year on the several classes of property where the total value increase statewide exceeds four percent for each class of property. The percentage so determined by the Director of Revenue and Finance is certified to and applied by the local county auditor to all property in each class affected throughout the state.