{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "IDOM, Local Budget & Finance", "hasEmail": "mailto:no-reply@data.iowa.gov"}, "description": "This dataset contains both taxable and assessed property valuations for each tax district in Iowa by property class and valuation year.  A tax district is a unique set of governmental entities that have authority to levy property taxes for the same parcels of land.\n\nReal property is mostly land, buildings, structures, and other improvements that are constructed on or in the land, attached to the land, or placed upon a foundation. Typical improvements include a building, house or mobile home, fences, and paving. Classes of real property include the following: Residential, Agricultural Land, Agricultural Buildings, Commercial, Industrial, Utilities and Railroads.\n\nTaxable values are based on assessed valuations after application of the statutory assessment limitation (i.e. rollback), and is the value to which tax rates are applied (e.g. 2022 net taxable valuations are used for the FY 2024 property tax levies).", "distribution": [{"@type": "dcat:Distribution", "downloadURL": "https://data.iowa.gov/api/views/972h-g75y/rows.csv?accessType=DOWNLOAD", "mediaType": "text/csv"}, {"@type": "dcat:Distribution", "describedBy": "https://data.iowa.gov/api/views/972h-g75y/columns.rdf", "describedByType": "application/rdf+xml", "downloadURL": "https://data.iowa.gov/api/views/972h-g75y/rows.rdf?accessType=DOWNLOAD", "mediaType": "application/rdf+xml"}, {"@type": "dcat:Distribution", "describedBy": "https://data.iowa.gov/api/views/972h-g75y/columns.json", "describedByType": "application/json", "downloadURL": "https://data.iowa.gov/api/views/972h-g75y/rows.json?accessType=DOWNLOAD", "mediaType": "application/json"}, {"@type": "dcat:Distribution", "describedBy": "https://data.iowa.gov/api/views/972h-g75y/columns.xml", "describedByType": "application/xml", "downloadURL": "https://data.iowa.gov/api/views/972h-g75y/rows.xml?accessType=DOWNLOAD", "mediaType": "application/xml"}], "identifier": "https://data.iowa.gov/api/views/972h-g75y", "issued": "2024-01-08", "keyword": ["taxable property valuations", "tax districts", "property valuations", "property taxes", "assessed property valuations"], "landingPage": "https://data.iowa.gov/d/972h-g75y", "license": "http://creativecommons.org/publicdomain/zero/1.0/legalcode", "modified": "2026-04-09", "publisher": {"@type": "org:Organization", "name": "data.iowa.gov"}, "theme": ["Property Assessment & Levy"], "title": "Tax District Property Valuation Data"}