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A request was made to determine whether the recent elimination of reimbursements to local governments exceeded the $1.59 million value for those same counties. A review of the payments made to the five counties and the cities within those counties shows that the reimbursement reduction would exceed the potential tax revenue increase in all but Dickinson county. NOTE: A portion of the M & E reimbursement was part of Iowa law prior to the decision to eliminate funding of the three reimbursements. vValue of Property Tax Relief Efforts Since the Early 1980 s<<"The February 5 presentation showed that over the past 25 years, the State General Fund budget grew faster than the rate of inflation while property tax collections grew below the inflation rate. State efforts to shift funding away from property taxes were cited as a contributing factor. The Committee asked for a review of those efforts, including: Increases in the percentage of secondary education costs paid by the State General Fund. Transfer of court duties to the state. Transfer of a portion of mental health costs to the state. Elimination of the tax on personal property. Elimination of the tax on Machinery & Equipment (M & E). @`!`!"Value of Property Tax Relief Efforts Since the Early 1980 s (continued)HH"The Department of Management completed this review of property tax relief efforts, as well as under-funding of replacement appropriations. Pre-1992 changes include the transfer of court duties and personal property tax replacement.   FHistorical Perspective  Percent of Property Tax Paid by Class  Modified to Exclude Personal Property from Residential  Revised Page 9 from Feb. 5th Presentation*  #9Residential Rollback with and without the Agriculture Tie:9" Percentage of Property Tax Paid By Class Without Agriculture Tie  Compare to Page 6 of this Presentationjj EChange in Tax Liability by Class if There Had Been No Agriculture TieFF  2Components of the Agriculture Productivity Formula33fThe February 5th presentation provided a property tax simulation based on lowering Iowa s capitalization rate for determining the taxable value of agricultural property. The Committee expressed interest in developing a better understanding of the other components of the Agriculture Productivity Formula. The Legislative Services Agency is working with the Department of Revenue to develop an analysis of the individual components of the Agriculture Productivity Formula and the impact of each component on the final per-acre taxable value of agricultural land. 63 $%=Residential Assessed Value Growth vs. Commercial & Industrial>>Information presented on February 5 indicated that, although the residential rollback has reduced the taxable value of residential property well below 100%, the percentage of total property taxes paid by residential and by commercial/industrial has not changed significantly over the last 25 years. Without the rollback, residential property would be paying a significantly higher percentage of total property taxes in the state. The Committee asked for a breakdown as to what contributed to the growth of residential and commercial/industrial property (revaluation of existing property versus new construction). The Legislative Services Agency is working with the Department of Revenue to determine the components of property value growth over the past 15 years. $ZZ&Further Questions and Comments? "wPlease contact: Jeff Robinson Legislative Services Agency, Fiscal Division 515-281-4614 Jeff.Robinson@legis.state.ia.us&hh, ` @EoOV` @Eff؂o` MMMwww` 33f3Ƨgzf` 3ffE` JH3f̙ff` 33̙fRP` =bf>?" dd@,?wnd@ n< w_@nA``< n?" dd@   @@``PP   @ ` ` p>> ''CF>'(  !T   "b  # " \   "B  HDA "B  HDA "B  HDA "@@B  HDA "B   HDA "B   HDA "B   HDA "@@B   HDA "B   HDA "B  HDA "B  HDA "@@B  HDA "  B  HDA "  B  HDA "  B  HDA "@ @ B  HDA "  B  HDA "  B  HDA "  B  HDA "@@B  HDA "B  HDA "B  HDA "z\   "B  HDA "B  HDA "B  HDA "@@B  HDA "B   HDA "B ! HDA "B " HDA "@@B # HDA "B $ HDA "B % HDA "B & HDA "@@B ' HDA " B ( HDA " B ) HDA " B * HDA "@ @ B + HDA " B , HDA " B - HDA " B . 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