SF 356 | Impact Analysis Data

Raw Data Source: Iowa DOM, pulled 3/2023

The below data is applicable to SF 356 which is no longer the most recent version of the Senate’s property tax reform. An update to this data is being worked on and will be available soon.
Return to Analysis Review
  • To view the impact on a single city, begin typing the city name in the City field.
  • Use the clear filters link to reset the table and chart.
Select city from drop-down menu
wdt_ID CityID City Year Valuation Budget Line 2a Change from Prior Year Actual CGFL Actual CGFL-generated Prop Taxes SF356 CGFL SF356 CGFL-generated Prop Taxes Difference in $ Generated from Actuals to SF356 Change in Actual CGFL Revenues from Prior Year % Change in CGFL Revenues based on SF356 from Prior Year
1 100,022 ACKLEY 2017 34591511 8.37 289,510
2 100,022 ACKLEY 2018 35741901 0.03 8.37 299,159 8.17 291,842 -7,316.98 0.03 0.01
3 100,022 ACKLEY 2019 36882589 0.03 8.37 308,707 7.97 293,811 -14,896.23 0.03 0.01
4 100,022 ACKLEY 2020 40085400 0.09 8.37 335,515 7.72 309,273 -26,241.67 0.09 0.05
5 100,022 ACKLEY 2021 39311014 -0.02 8.37 329,033 8.10 318,419 -10,613.79 -0.02 0.03
6 100,022 ACKLEY 2022 42152904 0.07 8.51 358,511 7.85 330,691 -27,819.94 0.09 0.04
7 100,022 ACKLEY 2023 43563672 0.03 8.51 370,509 7.60 331,001 -39,507.95 0.03 0.00
8 100,023 ACKWORTH 2017 4328783 3.00 13,000
9 100,023 ACKWORTH 2018 4428629 0.02 2.94 13,000 3.00 13,300 299.84 0.00 0.02
10 100,023 ACKWORTH 2019 4727291 0.07 2.74 12,974 2.91 13,750 775.89 0.00 0.03
City
  • Valuation uses budget line 2a, non-TIF value without ag land or ag buildings.
    (Note that some of the values in the row for 2017 are blank because it is the first year for which DOM data was available.)
  • If a city’s CGFL is under $8.10 AND they are below the growth trigger, they may elect a max CGFL from $8.10 and lower for the next budget year. While many cities would not elect a significant increase in the levy that may be possible in those cases, this model uses the $8.10 maximum reflective of the SF356 maximum.
  • CGFL = combined general fund levy, and refers to the group of levies specified in the bill that would be combined together and then deleted as separate levies.
Tooltips and Explanations

ColumnDescription  
City  City Name
YearBudget Year 2017-2023
Valuation, Budget Line 2aShows the city’s valuation by year
(For the purposes of the bill, this is line 2a from your budget cert page, showing non-TIF taxable valuation less ag land and ag buildings.)
Valuation % Change from Prior YearShows the % change from the prior year’s valuation. In SF 356, this is what determines whether a city has “triggered” a set valuation growth level which means they must lower their CGFL levy.  
Actual CGFLShows what the city’s actual CGFL was in the years 2017-2023
Actual CGFL-generated Prop TaxesShows the amount of property taxes that were actually generated (with utility replacement) from the CGFL levies for each year.
SF 356 CGFLShows what the CGFL levy would have been IF SF 356 were put into place beginning with 2017.  
SF 356 CGFL-generated Prop TaxesShows the amount of property taxes that would have been generated from the CGFL levies for each year IF SF 356 had but put into place beginning with 2017.
Difference in $ Generated from Actuals to SF 356Shows the difference in property tax dollars that would have been generated from actuals to SF 356.
% Change in Actual CGFL Revenues from Prior YearShows the percentage change in revenue year-to-year based on actual CGFL levies derived from the city’s budget. It is not cumulative.
% Change in CGFL Revenues based on SF 356 from Prior YearShows the percentage change in revenue year-to-year based on SF 356 CGFL levies only. It is not cumulative.
IOWA League