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 and these dollars must be used for urban renewal purposes.  This is done by capping the value of projects in relation to normal property tax dollars. From there, any property tax dollars generated by an increase in valuation go into a special account designated by the city. As a result, the county must set its property taxes higher because it does not receive tax paid on the full value of properties in its domain. Instead, it receives taxes paid only on the non-TIF value of the properties. However, the county can circumvent this slightly by paying for expenses through its Debt Service Levy. Taxes paid through the Debt Service Levy are not subjected to the same rules as TIF as other levies paid for by property owners. Therefore, the county can tax the full value of property under its domain, thereby charging a lower rate than it would have had it paid for the item through the General Service Levy.

Des moines countyUnited statesLaigha andersonShane mccampbellTom broekerKevin glendeningJim caryDebt service levySenate fileBurlington school boardService levyDes moines county boardFiscal yearDebt serviceGeneral serviceIndependence day