What is an Equalization Order?
The Iowa Department of Revenue imposes equalization orders in odd-numbered years for each property class, except industrial, in each of the 107 assessing jurisdictions. Equalization is accomplished by increasing or decreasing the aggregate valuations for certain classes of property within assessing jurisdictions by the percentage necessary to adjust the level of assessment to actual value.

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1. What is an Equalization Order?
2. Why is equalization necessary?
3. How is an Equalization Order determined?
4. How will I know if my property receives an Equalization Order?