Local taxes › Boone County
Boone County
How property tax rates have changed, what’s taxed, what the county spends, and what the state sends it. Open a city for where its tax dollar goes.
Property tax rates over time
Typical combined rate per $1,000 of taxable value, and the county government’s own rural levy (part of the rural rate).
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| Year | In cities | Rural | County’s rural levy |
|---|---|---|---|
| FY27 | $29.01 | $23.13 | $5.47 |
| FY26 | $30.51 | $23.42 | $5.65 |
| FY25 | $28.77 | $18.99 | $5.40 |
| FY24 | $29.65 | $23.34 | $5.56 |
| FY23 | $29.22 | $18.97 | $5.39 |
| FY22 | $28.27 | $20.07 | $5.88 |
| FY21 | $29.43 | $23.71 | $6.10 |
| FY20 | $29.62 | $24.07 | $6.40 |
Cities, FY27
Typical combined rate in each city, per $1,000 of taxable value.
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| City | Typical rate | Since FY22 |
|---|---|---|
| Beaver | $22.91 | – |
| Berkley | $28.91 | -6.3% |
| Boone | $27.38 | -18.2% |
| Boxholm | $24.45 | – |
| Fraser | $27.08 | +7.9% |
| Luther | $24.71 | – |
| Madrid | $40.70 | +23.2% |
| Ogden | $31.20 | – |
| Pilot Mound | $24.87 | – |
| Sheldahl | $33.09 | – |
| Slater | $38.61 | – |
| Woodward | $39.67 | -1.7% |
What’s taxed
$2.31B of taxable value in 2025 valuations, +34.6% since 2020. Who carries the load, by kind of property:
- Homes$1.16B49%
- Farmland and farm buildings$509.7M22%
- Commercial$267.4M11%
- Utilities, railroads and other$228.1M10%
- Industrial$191.6M8%
Taxable value over time
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| Valuation year | Homes | Farmland | Commercial | Industrial | Total |
|---|---|---|---|---|---|
| 2025 | $1.16B | $509.7M | $267.4M | $191.6M | $2.31B |
| 2024 | $1.10B | $442.2M | $196.0M | $155.0M | $2.07B |
| 2023 | $1.06B | $429.7M | $186.7M | $139.9M | $2.01B |
| 2022 | $942.2M | $438.3M | $170.7M | $126.0M | $1.87B |
| 2021 | $901.8M | $425.3M | $176.0M | $136.4M | $1.81B |
| 2020 | $861.8M | $398.7M | $169.3M | $122.5M | $1.71B |
| 2019 | $830.7M | $386.3M | $161.9M | $109.9M | $1.64B |
| 2018 | $781.3M | $366.0M | $146.7M | $92.7M | $1.52B |
The county’s budget
Boone County plans to spend $23.3M in FY27, from property taxes, state and federal money, fees and its reserves. It spent $25.5M in FY25.
Its property tax levies, FY27
Dollars per $1,000 of taxable value. Everyone in the county pays the countywide levies; people outside cities also pay the rural ones, which mostly pay for roads and rural services.
- General Basic · countywide$2.98
- Debt Service · countywide$0.26
- Countywide · countywide$3.24
- Rural Basic · rural$2.22
- Total Rural · rural$5.47
From county budgets and annual financial reports filed with the Department of Management.
Local option sales tax collected
The extra local sales tax voters here approved, collected by the state and paid back to the county and its cities.
Show the numbers
| Year | Collected |
|---|---|
| FY24 | $4.2M |
| FY23 | $3.6M |
| FY22 | $3.7M |
| FY21 | $3.6M |
| FY20 | $3.2M |
| FY19 | $2.8M |
| FY18 | $2.6M |
| FY17 | $2.6M |
| FY16 | $2.5M |
| FY15 | $2.5M |
| FY14 | $2.4M |
State payments to the county and its cities
Local option sales tax the state collected for them, and property tax credits it pays on residents’ behalf. The newest year may be partial.
Who received them, FY26
Show the numbers
| Program | FY27 | FY26 | FY25 | FY24 | FY23 | FY22 | FY21 | FY20 |
|---|---|---|---|---|---|---|---|---|
| Local option sales tax | $325,587 | $4.2M | $3.9M | $4.2M | $3.9M | $4.1M | $3.4M | $3.1M |
| Homestead property tax credit | – | $1.4M | $1.3M | $1.2M | $1.3M | $1.3M | $1.3M | $1.3M |
| Ag land and family farm tax credits | $317,216 | $364,560 | $360,647 | $382,895 | $426,600 | $466,540 | $475,945 | $455,750 |
| Business property tax credit | – | – | $905,621 | $1.0M | $911,896 | $937,369 | $968,235 | $926,412 |
| Elderly and disabled property tax credit | – | $32,204 | $35,149 | $45,850 | $41,131 | $43,094 | $42,116 | $44,615 |
| Military service property tax credit | – | – | – | $14,437 | $15,553 | $16,411 | $17,078 | $17,506 |
Local elections
Most recent: November 3, 2026
County offices · 7
No candidates listed.
Townships · 1
Local races from civicAPI for Boone County. Results for local races can take weeks to appear; official results are on each county auditor’s site. Officials shown are the winners of the latest election we have for each seat; appointments and resignations may not be reflected.
School districts
School districts that tax property in Boone County.
BallardBooneEast GreeneGilbertMadridNorth PolkOgdenPerryRoland-StorySouth HamiltonSoutheast Webster-GrandStratfordUnitedWoodward-Granger
Typical rates are medians across the county’s tax districts, leaving out TIF districts and farmland inside cities. Data from the Iowa Data Hub (Departments of Management and Revenue).