County Agricultural Extension District Tax Asking Limits

All Extension Districts have a cap on the tax dollars they can receive in each fiscal year, by Iowa Code. Every district has a set dollar cap based on where they fit in the population bracket.

The question is whether your district is ALSO capped by the levy rate cap, or in other words, a double cap. The levy cap is a function of the aggregate taxable valuation of the district.

The property tax revenue possible in any one year is the LOWER of the two caps, the dollar cap, or the levy rate cap. See the chart below.

County Agricultural Extension District Tax Asking Limits