Property Taxes

Determining Entities

The property tax rate for residents in Sioux Center is determined by four entities:

  • City of Sioux Center - Receives approximately 32.8% of the total property tax bill
  • Northwest Iowa Community College - 3.2%
  • Sioux Center Community School District - 52.2%
  • Sioux County - 11.8%

The governing boards and councils of each of these entities determine their own tax rate each year. The four rates are then consolidated to determine the property tax owed by each property owner within the Sioux Center city limits. This consolidated rate is then multiplied by the assessed property valuation of each parcel of property. The assessed valuation of each parcel is determined by the Sioux County assessor's office.

Residential Property Owners

For residential property owners, the state legislature has instated a rollback in tax bill calculation. This reduces the actual valuation of residential property to approximately 52% before being multiplied by the consolidated tax rate.

Below is an example of the property tax bill calculation for a Sioux Center home valued at $150,000. 

Residential
 Home Value
Rollback
 Percentage
Taxable
 Valuation
 Tax Rates (per
 $1000 Valuation)
Property Taxes
 Paid to each Entity
$150,000
x 54.13%= $81,195
x 17.70016
= $1,437
To School
$150,000
x 54.13%
= $81,195
x 11.13499
= $904
To City
$150,000
x 54.13%
= $81,195
x 3.99606
= $324
To County
$150,000
x 54.13%
= $81,195
x 1.07258
= $87
To Community College


Total Tax Rate
34.90379
$2,752
 Total Property Taxes Owed

Commercial / Industrial Property Owners

The Iowa state legislature does not give the rollback to commercial and industrial property owners.

Below is an example of the property tax bill calculation for a commercial property valued at $150,000.

Property
 Value
Rollback Percentage
Assessed Valuation
Tax Rates (per $1000 Valuation) 
Property Taxes
 Paid to each Entity
$150,000
x 90%= $135,000
x 17.70016
= $2,390
To School
$150,000
x 90%
= $135,000
x 11.13499
= $1,503
To City
$150,000
x 90%
= $135,000
x 3.99606
= $539
To County
$150,000
x 90%
= $135,000
x 1.07258
= $145
To Community College


Total Tax Rate
34.90379
$4,577
Total Property Taxes Owed