Iowa Code § 441.21

Iowa Real Estate Calculators

Iowa's uniquely-statewide § 441.21 rollback (caps residential and ag growth at 3% statewide), the HF 718 (2023) expansion of the § 425.1 Homestead Tax Credit to $142,000 actual value, and the § 426A Military Service Tax Credit categories.

Anchored to: Iowa Code §§ 441.21, 425.1, 425.15, 426A

1 calculator live. Reviewed against current statute and regulation. Last updated 2026-05-16.

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Iowa Code § 441.21 (statewide assessment-limitation rollback)

Iowa Property Tax Calculator

Compute an Iowa property's annual tax bill under Iowa Code § 441.21 — the only state in the U.S. that caps statewide growth in residential and agricultural taxable value via a uniform statewide rollback order. Models the 2025-26 residential rollback near 46%, the HF 718 (2023) Homestead Tax Credit ($142,000 actual-value exemption), the § 425.15 senior addl exemption ($6,500 taxable for age 65+), and the § 426A Military Service Property Tax Credit ($1,852 to $11,118 by service category). Counties supported: Polk (Des Moines), Linn (Cedar Rapids), Scott (Davenport), Johnson (Iowa City), Black Hawk (Waterloo).

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Iowa Property Tax Calculator
Compute an Iowa property's annual tax bill under Iowa Code § 441.21 — the only state in the U.S. that caps statewide growth in residential and agricultural taxable value via a uniform statewide rollback order. Models the 2025-26 residential rollback near 46%, the HF 718 (2023) Homestead Tax Credit ($142,000 actual-value exemption), the § 425.15 senior addl exemption ($6,500 taxable for age 65+), and the § 426A Military Service Property Tax Credit ($1,852 to $11,118 by service category). Counties supported: Polk (Des Moines), Linn (Cedar Rapids), Scott (Davenport), Johnson (Iowa City), Black Hawk (Waterloo).

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Every YMYL calculator is reviewed quarterly and after every legislative session in the jurisdiction it covers. Citations are link-validated monthly against the relevant statute and regulation websites. The methodology page documents the discipline.

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