1. ISAC County Budgeting & Property Tax Seminar October 2, 2019
Iowa Department of Revenue
Julie G. Roisen, MA, CAE
Local Government Services Division Administrator

2. Iowa Department of Revenue
Primary Functions Serving Local Government
Equalization
Central Assessments
Replacement Tax
Distributions of state funded credits and exemptions

3. Equalization Declarations of Value Statistical Analysis
Tentative Orders
Appeals
Final Equalization Orders
Productivity Value per Acres
Agricultural factor
Agricultural adjustment

4. Central Assessments Market value determination for: Telecommunications
Pipeline
Railroad
Cooperatives
Certificates of Assessment to County Auditors

5. Replacement Tax Taxable Values: Distribution Natural Gas
Transmission and Production of Electricity
Distribution of Water
Certificates to County Auditors

6. Distributions Replacement Claim (backfill dollars)
Business Property Tax Credit
Homestead
Including Disabled Veteran Homestead Credit
Military Exemption
Agricultural Land Credit
Family Farm Credit