City of Blue Grass, Iowa

QUICK LINKS

Important Information & City Hall Hours

City Hall hours: Monday through Friday, 7:00 a.m. to 4:30 p.m. - City Hall will close at 3:30 today, September 23, 2021 - we apologize for any inconvenience. Thank you.

Trick-or-Treat Night in "Boo-Grass" will be Sunday, October 31, 2021 from 4:00 p.m. to 6:00 p.m. - please drive carefully and watch out for all the little ghosts and gobblins....

Persons attending a meeting or need assistance at City Hall that require language or physical accommodations, should notify the City of Blue Grass at least 24 hours in advance to allow time to address reasonable accommodations. Please call (563) 381-4700

Municipal Code Book

2017 08 28 Blue Grass Municipal Code

The last update was implemented October 1, 2018; therefore, Amendments made after that have not yet been implemented. Please contact City Hall if you have any questions or inquries. Thank you.

Budget/Max Levy Public Hearing Notices:

Persons requiring language or physical accommodations at the meeting should notify the City of Blue Grass at least 24 hours in advance of the meeting date, allowing time to address reasonable accommodation at the meeting. Please call (563) 381-4700 for any language, accessibility, or other type of accommodation requests.

NOTICE OF PUBLIC HEARING - PROPOSED BUDGET

images/files/users/aschmidt/FY22BudgetPublicHearingNotice.pdf

FISCAL YEAR JULY 1, 2021 - JUNE 30, 2022

City Council Mtg. 3/15/21 @ 7:00 p.m. City Council Chamber, 114 N Mississippi Street, Blue Grass, IA 52726
Mon, Mar 15, 2021 7:00 PM - 9:30 PM (CDT)

FY '22 Maximum Property Tax dollars for Fiscal Year beginning July 1, 2021 and ending June 30, 2022

According to Iowa SF 634 - notice concerning the proposed City Maximum Property Tax Dollars was published in the Quad City Times and posted on the City's website and social media account on February 4, 2021.

A public hearing will be held on February 16, 2021 at 7:00 p.m. via electronically: Max Levy FY 22.pdf

Since there has been some confusion on tax assessments, rollbacks, etc. Here is some valuable information:

More than 20 years ago, Iowa residential property values were rising quickly and in order to help cushion the impact of high inflation, the Legislature passed an assessment limitation law called “rollback”. Each November, the Iowa Department of Revenue certifies the limitations percentages to the County Auditors who then multiply the actual (assessed) valuations by the rollback percentage to determine taxable valuations. The County Assessor determines each property’s assessed value as of January 1st – the taxable value of the property will be fixed by the following January, after a number of required steps. Among those steps is the application of a state-applied rollback percentage, which determines, by property class, how much of a property’s assessed value is taxed.

The State “rollback” – the percentage of a property’s value subject to property tax – is a major factor in computing property owner’s property tax bill. A second factor is the total value of a property as established by the County Assessor and the third factor is the tax rate set by local governments and School districts.

Local governments will take in more property tax revenue from residential property owners in the fiscal year beginning July 1st due to the Iowa Department of Revenues “rollback” determination. The July 1, 2022 residential rollback is set at 56.4094% compared to last year’s July 1, 2021 rollback of 55.0743%; whereas, a $100,000.00 home would increase by approximately $5.31 more because of the higher rollback.

How are property taxes determined?

1. The value of property is established. The Assessor (or the Iowa Department of Revenue) estimates the value of each property. This is called the "assessed value." The assessed value is to be at actual or market value for most property taxes.

2. The assessments of all taxable properties are added together.

The Assessor totals the assessed value in each classification and reports it to the County auditor.

3. The Department examines total assessed values and equalizes them. Each Assessor sends the reports, called "abstracts," to the Iowa Department of Revenue. The abstract shows the total values of all real property in each jurisdiction by classification of property, not by individual property.

A process called "equalization" is applied every two years to ensure that property values are comparable among jurisdictions and complies with Iowa code.

In addition, the "assessment limitation" is applied every year by the auditor. This process is commonly called "rollback" and is used in response to inflation. The application of the rollback results in taxable value in most cases.

4. Budgets are established. Each taxing authority determines its own budget. The budget includes the cost of providing services, the amount of aid received from the federal and state governments, the amount of money remaining from previous years, and revenue from other charges for services. Each approved budget is submitted to the County auditor.

5. A tax rate is established. The County auditor divides the amount of the budget that is not funded by other sources by the taxable value of all the property in the taxing district.

The result is referred to as "dollars per thousand." For example, If the dollars per thousand were $10, the tax on a home valued at $50,000 would be calculated at $10 x 50. The tax on that home would be $500 for that single taxing authority.

The rates for all authorities are added together, resulting in a single tax levy called a consolidated levy for each unique set of taxing districts. The consolidated levy rate is always the result of two or more tax rates established by different government entities.

6. Credits are subtracted. Credits such as the Homestead Credit are subtracted before a final tax bill is sent to the taxpayer.

Exemptions and Credits. Iowa law provides for a number of exemptions and credits, including Homestead Credit, Military Exemption and Business Property Tax Credit. It is the property owner's responsibility to apply for these as provided by law. If the property you were occupying as a homestead is sold, or if you cease to use the property as a homestead you are required to report this to the Assessor in whose jurisdiction the property is located. For properties currently receiving the Business Property Tax Credit, changes in ownership or other changes that would affect the requirements for the credit, requires reapplication for the credit.

What is Iowa property tax? The Iowa property tax is primarily a tax on "real property," which 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 six classes of real property are evaluated:

Residential
Agricultural
Multiresidential
Commercial
Industrial

Utilities/railroad (This class is assessed at the state level)

The primary recipients of property taxes levied include:

K-12 Schools
Cities
Counties
Hospitals
Merged Area Schools
Assessors
Townships

Agricultural Extension Districts

How often is my home reassessed? The State of Iowa requires that all real estate property be reassessed every two years on the odd numbers year. At that time, studies of current market value, sales rations and economic trends of the local market will determine whether your assessment should change. If your property has any other changes, it may be reassessed more often. For example: if you build a new garage, your property will be assessed for the following year whether it is an odd number year or not.

How is my assessment calculated? At some point, an appraiser from the Assessor’s Office has or will walk through the property. Measurements and notes are taken as to the property’s condition, how many bathrooms, remodeling that may have taken place and many other details of the home relevant to market value. The data is then entered into the computer and values are calculated based upon the square footage, condition and other details found in the home. Recent sales of properties similar to your home are also reviewed.

My assessment has not changed, why have my property taxes increased? Each year, assessed values are subject to a rollback factor determined by the Director of Revenue creating a taxable value. Property tax is calculated by applying a levy rate to the taxable value. Levy rates and rollbacks change from year to year therefore adjusting the amount of property tax.

What causes property taxes to increase? Basically, three variables must interact to decrease or increase your property taxes:

The combined budgets of the taxing authorities
The total value of all the property in the taxing unit

The taxable value of your property

Your taxes increase if...

The budgets increase and the taxable value of all properties remain the same.
The budgets and taxable value of property in the entire government unit remain the same but the taxable value of the individual’s property increases.

The budgets and taxable value of the individual’s property remain the same but the value of the property in the entire government unit decreases.

Your taxes decrease if...

The budgets decrease and the taxable values of all properties remain the same.
The budgets and taxable value of property in the entire government unit remain the same but the taxable value of the individual’s property decreases.

The budgets and taxable value of the individual’s property remain the same but the taxable value of the property in the entire government unit increases.

Why might you pay higher taxes than your neighbor?

Assessed value of a house depends on land size, square footage, type of construction, age, quality, location, story height, and condition, as well as other factors. Your assessed value is one component of the property tax burden. Other components include the levy rates for the various levy authorities including City, township, County, school district, and other levying authorities. You may also be a different classification than your neighbor, as different classes have a different rollback applied to them. These differences all contribute to different tax burdens.

Credits and exemptions such as Homestead, Ag Land, and Military would also make a difference in the overall tax burden.

What is Taxable Value? Taxable value is the value determined by the County auditor after application of a rollback factor to the assessed value. Taxable value is calculated by multiplying the rollback rate for the correct property class by the equalized 100% actual value.

What factors will change my assessed value? Several factors can change the value of your assessment. Home improvements, such as building a garage, building a deck, siding/roofing, kitchen or bathroom remodeling, finishing the basement, etc., may change the assessed value of the home. Supply and demand may also change the value. If there are many homes for sale in the area similar to your home, the values may decrease because there are so many options for purchase. Similarly, if there are not many homes in the area for sale, value may be higher. Economy places a factor in the assessed value. When the economy is not at a stable point, home sales fluctuate causing assessed value to change.

How does the Assessor know if I have had home improvements on the inside of my property? The Assessor finds out these changes through building permits that are filed with the local City hall or the County.

What is the rollback value? The rollback value was set up by the State of Iowa to regulate large fluctuations in value. The rollback value is determined by the Director of Revenue and Finance each year. If the value increases more than four percent for the entire state of Iowa, the Director of Revenue and Finance will set the rollback percentage to use on the class of property. So, if you have drastic increases in one town and drastic decreases in another, the rollback value consider both.

How Does the Assessor Estimate Market Value? To estimate the market value of your property, the Assessor generally uses three approaches. The first approach is to find properties that are comparable to yours which have sold recently. Local conditions peculiar to your property are taken into consideration. The Assessor also uses sales ratio studies to determine the general level of assessment in a community, in order to adjust for local conditions. This method generally referred to as the MARKET APPROACH and usually considered the most important in determining the value of residential property. The second approach is the COST APPROACH and is an estimate of how many dollars at current labor and material prices it would take to replace your property with one similar to it. In the event improvement is not new appropriate amounts for depreciation and obsolescence would be deducted from replacement value. Value of the land then would be added to arrive to the total estimate of value. The INCOME APPROACH is the third method used if your property produces income such as an apartment or office building. In that case, your property could be valued according to its ability to produce income under prudent management; in other words, what another investor would give for a property in order to gain its income. The income approach is the most complex of the three approaches because of the research, information and analysis necessary for an accurate estimate of value. This method requires thorough knowledge of local and national financial conditions, as well as any developmental trends in the area of the subject property being appraised since errors or inaccurate information can seriously affect the final estimate of value.
The assessed (market) value of the property is determined as of January 1. The Assessor finds the market value by analyzing recent sales, but will also look at the replacement cost (the amount it would cost to rebuild the property) less depreciation. For commercial properties, recent sales are also analyzed and value may be determined by how much income the property can generate. The Assessor does not use the business income, only the income generated by the property. Assessed value should be as close to market value as possible.

Iowa Property Tax Assessment Cycle – Important Dates to remember:

January 1 - Assessment date

April 1 - Assessors complete assessments and notify taxpayers

April 2 - 25 - Taxpayers may request informal review of assessment by Assessor

On or before April 25 - Following informal review, Assessor may enter into a signed written agreement with the property owner or aggrieved taxpayer authorizing the Assessor to correct or modify the assessment according to the agreement of the parties

April 2 - 30 - Taxpayers may appeal assessments to local boards of review.

May 1 - May 31 - Local boards of review consider appeals. This time may be extended to July 15 by the Iowa Department of Revenue Director.

June 15 - Local boards of review submit reports to the Director.

July 1 - Assessors submit abstracts of the assessments to the Director.

August 15 - The Department issues tentative equalization notices to Assessors.

September - The Department holds equalization hearings, which are held for public input.

October 1 - The Department issues final equalization orders to County auditors.

October 2 - 12 - Assessing jurisdictions may apply for alternative methods of implementing equalization orders.

By October 8 - The County auditor must publish notice of the final equalization order by this date, and must provide notice by mail to the taxpayers if the equalization order results in an increase in valuation.

October 9 - 31 - Taxpayers may protest the final equalization order to local boards of review.

October 10 - November 15 - Local boards of review meet to hear equalization protests.

November 1 - The Director certifies assessment limitation percentages to County auditors.

November 15 - Local boards of review submit a report about the equalization protests to the Department.

Dec. 1 - Feb. 28 - The taxing authorities adopt the budgets based on the valuations.

March 1 - The County board of supervisors levies the taxes.

July 1 - The County treasurer receives authorization to collect taxes.

September 30 - First half of taxes are due.

March 31 - Second half of taxes are due.

Public Notification

City of Blue Grass Notice of Proposal to Discontinue Wastewater Utility and Dispose of Wastewater Utility by Sale:

The City of Blue Grass hereby proposes to sell its sanitary sewer and wastewater utility to Iowa-American Water Company pursuant to Iowa Code Section 388.2A. (Please refer to the attached notice)

images/files/users/aschmidt/NoticeofProposaltoDiscontinueWastewaterUtilitywithExhibits.pdf

Please be advised that while City of Blue Grass respects the rights of its citizens to exercise their freedom of speech regarding the issue of a proposed West Scott School, the City of Blue Grass takes no official position, neither for or against the proposed school, and will not provide any official comments on this issue.

The City of Blue Grass has maintained a longstanding, warm relationship with the Blue Grass Elementary School and the Davenport Community School District. The City of Blue Grass has been and will continue to be supportive of the Blue Grass Elementary School and the decisions of the Davenport Community School Board. The City of Blue Grass hopes and expects that any decisions regarding school closures only be made after a thorough review and analysis of the factors involved and not be based solely on the statements of a group of private citizens wishing to create their own school district. The City of Blue Grass is willing to meet and engage in meaningful dialogue with the Davenport Community School Board as it moves forward with this process.

Vehicles, recreational vehicles, motor homes, boats with trailers, buses, trucks, utility, construction and enclosed trailers, camping trailers, travel trailers and hauling trailers:

A. Vehicles, recreational vehicles, motor homes, boats with trailers, buses, trucks, utility, construction and enclosed trailers that comply with Chapter 8.16 Junk and Abandoned Vehicles, may be parked on residential driveways or parked adjacent to an existing driveway with a four foot setback from any curb, sidewalk or street edge as to not obstruct the view of pedestrians and/or residents exiting their property. No more than a total of two of the following types shall be permitted for each family living on the premises: recreational vehicles, motor homes, boats with trailers, buses, trucks, utility, construction and enclosed trailers, camping trailers, travel trailers or hauling trailers. Said recreational vehicles, camping trailers, travel trailers, hauling trailers or boat trailers may be parked or stored on any driveway or parked adjacent to an existing driveway during the months of April 1^st through October 31^st only. Said recreational vehicles, camping trailers, travel trailers, hauling trailers or boat trailers shall not be parked or stored during the months of November 1^st through March 31^st unless they are located behind the front yard building line, except as authorized on appeal to the Zoning Board of Adjustments. A 16’ (sixteen foot) utility trailer or a 16’ (sixteen foot) pull behind pop-up camper may be stored directly behind the residence all year round. To determine a front yard building line, see Frontage and yard requirements, Chapters 17.24.060; 17.28.060 and 17.32.060, with the exception of a corner lot. For purposes of this section, corner lots shall have a front yard building line only on the side of a property where the front door to the residence is located. Under no circumstances shall a recreational vehicle or camping trailer, travel trailer, hauling trailer or boat trailer be parked or stored in the public right-of-way or City Street. Refer to Chapter 10.24.130. Certain Subdivision covenants shall also apply to this chapter. (Amd. 10-08, eff. 07/26/10) (Amd. 16-07, eff. 07/13/16)

B. Trucks and trailers. No truck exceeding sixteen thousand and one pounds (16,001#), licensed, or utility type trailer or construction type trailer exceeding 16’ (sixteen foot) shall be parked or stored in any residence district, with the exception of utility company service trucks, unless the truck is parked or stored in an enclosed garage. (Amd. 05-05, eff. 09/29/05) (Amd. 16-07, eff. 07/13/16)

C. Vehicles, boats with trailers, recreational vehicles, motor homes, buses, trucks, utility trailers, construction trailers, camping trailers, travel trailers, hauling trailers, boat trailers and enclosed trailers under no circumstances will be parked on the front yard. (Amd. 16-07, eff. 07/13/16)

Golf Cart/ATV/UTV Application

images/files/users/aschmidt/GolfCartATVUTVRegistrationApplication.pdf

New Golf Cart Ordinance:

images/files/users/aschmidt/Ch10.70GOLFCARTS.pdf

New ATV Ordinance:

images/files/users/aschmidt/Ch10.80ALL-TERRAINVEHICLES.pdf

New UTV Ordinance:

images/files/users/aschmidt/Ch10.90UTILITYTASKVEHICLES.pdf