Iowa HF2791 allows certain school districts to adjust their cash reserve levy and other property tax levies for the 2026-2027 school budget year.
Iowa HF2791 permits school districts to adjust their cash reserve levy and other property tax levies for the 2026-2027 school budget year. This adjustment is allowed if the taxable value used to calculate school district property taxes for the 2025-2026 school budget year was reduced by $100 million or more due to a correction to the taxable value of a single property. The bill requires that the total property tax dollars for all levies do not exceed the combined amount determined under Code section 24.2A.
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