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Oh+'00U px  ( H T ` lxIowa Property Tax Computer Support BureauOC:\Program Files\Microsoft Office\Templates\Presentation Designs\Blueprint.potRMulvey59lMicrosoft PowerPointoso@O<@@@pC MGSg  )'    """)))UUUMMMBBB999|PP3f333f3333f3ffffff3f̙3ff333f333333333f33333333f33f3ff3f3f3f3333f33̙33333f333333f3333f3ffffff3f33ff3f3f3f3fff3ffffffffff3ffff̙fff3fffff3fff333f3f3ff3ff33f̙̙3̙ff̙̙̙3f̙3f333f3333f3ffffff3f̙3f3f3f333f3333f3ffffff3f̙3f3ffffffffff!___www`(4'A x(xKʦ """)))UUUMMMBBB999|PP3f3333f333ff3fffff3f3f̙f3333f3333333333f3333333f3f33ff3f3f3f3333f3333333f3̙33333f333ff3ffffff3f33f3ff3f3f3ffff3fffffffff3fffffff3f̙ffff3ff333f3ff33fff33f3ff̙3f3f3333f333ff3fffff̙̙3̙f̙̙̙3f̙3f3f3333f333ff3fffff3f3f̙3ffffffffff!___wwwдմյմдմմմմյݵ մдδմյݴմддմմմִմдմյݼݼݼ՜.+,D՜.+,L       On-screen ShowIowa LegislaturelO0{ Times New RomanTahoma Wingdings BlueprintIowa Property Tax Section 1%Iowa Property Tax Paid All Classes?Iowa Property Tax Paid All Classes Compared to Inflated 1977From FY 1979, State General Fund revenues have outpaced inflation, while property tax revenues have trailed it. The two together have been very close to the rate of inflation through FY 2004.LIowa Property Taxes as a Percent of: Gross State Product & Personal IncomeRollback Residential property taxed significantly under market value, agricultural property assessed on a productivity basis.Property tax dollars paid by residential and commercial/industrial have generally increased faster than dollars paid by agriculture.As a percent of property tax paid, residential has increased modestly, commercial/industrial more pronounced, and agriculture has declined significantly.Farming has declined significantly as a percent of Iowa Gross State Product, while the private, non-farm sector has increased.cFarm income as a percent of Iowa personal income has decreased significantly in the last 25 years.If the rollbacks were frozen at the 1978 level, residential would be paying 52.7% of all property taxes, instead of the current 44.7%.If the rollback percentages had remained at the 1978 level for each class, residential would be paying $347.5 million more in taxes, C & I $184.6 million less, and agriculture $162.8 million less. Section 28Rollback and Capitalization Rate Adjustment SimulationsAdding 3.00% to the FY 2004 residential rollback, with local governments retaining additional revenue would increase residential property taxes by 5.3% and local revenues by $1.59 million ($1.15 million after school aid reduction that results from the increased taxable value).Adding 3.00% to the FY 2004 residential rollback, with local government budgets static, increases residential property taxes by 3.6% and local revenues by $444,000, the exact amount of the school aid reduction that results from the increased taxable value.Reducing the capitalization rate to 6.0%, with local governments retaining additional revenue would increase agriculture property taxes by 13.6% and local revenues by $4.05 million ($2.70 million after school aid reduction that results from the increased taxable value). Reducing the capitalization rate from 7.0% to 6.0%, with local government budgets static would increase agricultural property taxes by 8.9% and local revenues by $1.36 million, the exact amount of the school aid reduction that results from the increased taxable value. Section 3City Tax RatesSummary  Fonts UsedDesign Template Slide Titlesh@D\_AdHocReviewCycleID_EmailSubject _AuthorEmail_AuthorEmailDisplayName_ReviewingToolsShownOnce!r8please post under Property Tax Implementation CommitteeCary.Halfpop@idrf.state.ia.us IHalfpop, Carydralf_g RMulveyRMulvey  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root EntrydO)PicturesmCurrent UserSummaryInformation(`UPowerPoint Document(HDocumentSummaryInformation8