Iowa is a Midwest state of the United States. The official name of the state is the "State of Iowa". It is known as the "Hawkeye State" or the "Corn State". The state capital is Des Moines.
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Property tax is levied on the taxable value of real property, that 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.
The following five classes of real property are evaluated: residential, agricultural, commercial, industrial and utilities/railroad (which is assessed at the state level). Homeowners pay less than half of the property tax collected each year in Iowa.
