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1 City(and(School( Property(Tax(Rates 2015(:(16 September#22,#2015 Taxpayers#Association#of#Centra#Iowa 400#E.#Court#Avenue,#Suite#118#4#Des#Moines,#IA# Asserting)taxpayers)interests..shaping)the)future

2 FISCAL2YEAR220152H220162ESTIMATED2PROPERTY2TAXES (After2Rollback2and2Homestead2Credit) By2City Consolidated City School County Tax2Rate22015 $150,0002 $300,0002 $300,0002 $600,0002 $1,000,0002 2District ($/$1,000) Residence Residence Commercial Industrial Comm/Ind Altoona Southeast.Polk Polk $3,385 $6,979 $10,275 $21,882 $37,358 Altoona BondurantJFarrar Polk $3,186 $6,569 $9,592 $20,517 $35,083 Ankeny Ankeny Polk $3,446 $7,105 $10,484 $22,300 $38,054 Ankeny North.Polk Polk $3,460 $7,133 $10,530 $22,392 $38,208 Ankeny Saydel Polk $2,894 $5,967 $8,591 $18,514 $31,744 Bondurant Bondurant Polk $3,494 $7,203 $10,647 $22,626 $38,598 Carlisle Carlisle Polk $3,517 $7,251 $10,727 $22,786 $38,865 Carlisle Carlisle Warren $3,148 $6,491 $9,462 $20,256 $34,649 Clive Waukee Dallas $2,583 $5,326 $7,525 $16,383 $28,193 Clive West.Des.Moines Polk $2,785 $5,742 $8,217 $17,765 $30,497 Des.Moines Carlisle Polk $3,714 $7,656 $11,400 $24,132 $41,108 Des.Moines Carlisle Warren $3,345 $6,895 $10,135 $21,602 $36,892 Des.Moines Des.Moines Polk $3,754 $7,740 $11,540 $24,411 $41,574 Des.Moines Des.Moines Warren $3,385 $6,979 $10,275 $21,881 $37,357 Des.Moines Indianola Warren $3,453 $7,119 $10,507 $22,346 $38,131 Des.Moines Johnston Polk $3,749 $7,728 $11,520 $24,372 $41,508 Des.Moines Norwalk Warren $3,557 $7,333 $10,864 $23,060 $39,321 Des.Moines Saydel Polk $3,308 $6,820 $10,010 $21,351 $36,473 Des.Moines Southeast.Polk Polk $3,930 $8,101 $12,141 $25,614 $43,579 Des.Moines West.Des.Moines Polk $3,346 $6,898 $10,139 $21,611 $36,906 Grimes Dallas.CenterJGrimes Polk $3,384 $6,976 $10,270 $21,872 $37,341 Grimes Johnston Polk $3,416 $7,041 $10,378 $22,089 $37,703 Grimes Waukee Dallas $2,809 $5,791 $8,298 $17,929 $30,770 Indianola Indianola Warren $3,057 $6,303 $9,150 $19,633 $33,609 Johnston Johnston Polk $3,306 $6,817 $10,004 $21,341 $36,456 Norwalk Des.Moines Polk $3,594 $7,410 $10,992 $23,315 $39,747 Norwalk Norwalk Warren $3,403 $7,015 $10,334 $22,000 $37,554 Pleasant.Hill Des.Moines Polk $3,322 $6,849 $10,059 $21,450 $36,637 Pleasant.Hill Southeast.Polk Polk $3,498 $7,211 $10,660 $22,652 $38,642 Polk.City Ankeny Polk $3,130 $6,454 $9,401 $20,134 $34,444 Polk.City North.Polk Polk $3,144 $6,481 $9,447 $20,226 $34,598 Urbandale Dallas.CenterJGrimes Polk $3,151 $6,496 $9,471 $20,274 $34,678 Urbandale Dallas.CenterJGrimes Dallas $2,671 $5,506 $7,824 $16,981 $29,189 Urbandale Johnston Polk $3,178 $6,552 $9,565 $20,461 $34,990 Urbandale Urbandale Polk $3,135 $6,464 $9,417 $20,167 $34,499 Urbandale Waukee Dallas $2,576 $5,310 $7,500 $16,331 $28,107 Urbandale West.Des.Moines Polk $2,776 $5,722 $8,184 $17,700 $30,388 Waukee Waukee Dallas $2,812 $5,796 $8,308 $17,947 $30,800 West.Des.Moines Des.Moines Polk $3,364 $6,934 $10,200 $21,733 $37,109 West.Des.Moines Norwalk Warren $3,166 $6,528 $9,524 $20,381 $34,856 West.Des.Moines Waukee Dallas $2,751 $5,672 $8,101 $17,533 $30,110 West.Des.Moines West.Des.Moines Polk $2,955 $6,092 $8,800 $18,932 $32,441 Windsor.Heights Des.Moines Polk $3,643 $7,509 $11,157 $23,645 $40,297 Windsor.Heights West.Des.Moines Polk $3,211 $6,620 $9,678 $20,687 $35,367 9/29/15 Taxpayers.Association.of.Central.Iowa.

3 Rate0Quintile Rank City School0District County Consolidated $150,0000 $300,0000 $300,0000 $600,0000 $10Million Tax0Rate02016 Residence Residence Commercial Industrial Comm/Ind 1 Des.Moines Southeast.Polk Polk $3,930 $8,101 $12,141 $25,614 $43,579 2 Des.Moines Des.Moines Polk $3,754 $7,740 $11,540 $24,411 $41,574 High 3 Des.Moines Johnston Polk $3,749 $7,728 $11,520 $24,372 $41,508 4 Des.Moines Carlisle Polk $3,714 $7,656 $11,400 $24,132 $41,108 MediumAHigh FISCAL0YEAR02015A160CONSOLIDATED0TAX0RATES0BY0CITY0AND0SCHOOL0DISTRICT Highest0to0Lowest 5 Windsor.Heights Des.Moines Polk $3,643 $7,509 $11,157 $23,645 $40,297 6 Norwalk Des.Moines Polk $3,594 $7,410 $10,992 $23,315 $39,747 7 Des.Moines Norwalk Warren $3,557 $7,333 $10,864 $23,060 $39,321 8 Carlisle Carlisle Polk $3,517 $7,251 $10,727 $22,786 $38,865 9 Pleasant.Hill Southeast.Polk Polk $3,498 $7,211 $10,660 $22,652 $38, Bondurant Bondurant Polk $3,494 $7,203 $10,647 $22,626 $38, Ankeny North.Polk Polk $3,460 $7,133 $10,530 $22,392 $38, Des.Moines Indianola Warren $3,453 $7,119 $10,507 $22,346 $38, Ankeny Ankeny Polk $3,446 $7,105 $10,484 $22,300 $38, Grimes Johnston Polk $3,416 $7,041 $10,378 $22,089 $37, Norwalk Norwalk Warren $3,403 $7,015 $10,334 $22,000 $37, Altoona Southeast.Polk Polk $3,385 $6,979 $10,275 $21,882 $37, Des.Moines Des.Moines Warren $3,385 $6,979 $10,275 $21,881 $37, Grimes Dallas.CenterSGrimes Polk $3,384 $6,976 $10,270 $21,872 $37, West.Des.Moines Des.Moines Polk $3,364 $6,934 $10,200 $21,733 $37, Des.Moines West.Des.Moines Polk $3,346 $6,898 $10,139 $21,611 $36,906 MidARange 21 Des.Moines Carlisle Warren $3,345 $6,895 $10,135 $21,602 $36, Pleasant.Hill Des.Moines Polk $3,322 $6,849 $10,059 $21,450 $36, Des.Moines Saydel Polk $3,308 $6,820 $10,010 $21,351 $36, Johnston Johnston Polk $3,306 $6,817 $10,004 $21,341 $36, Windsor.Heights West.Des.Moines Polk $3,211 $6,620 $9,678 $20,687 $35, Altoona BondurantSFarrar Polk $3,186 $6,569 $9,592 $20,517 $35, Urbandale Johnston Polk $3,178 $6,552 $9,565 $20,461 $34, West.Des.Moines Norwalk Warren $3,166 $6,528 $9,524 $20,381 $34, Urbandale Dallas.CenterSGrimes Polk $3,151 $6,496 $9,471 $20,274 $34, Carlisle Carlisle Warren $3,148 $6,491 $9,462 $20,256 $34, Polk.City North.Polk Polk $3,144 $6,481 $9,447 $20,226 $34, Urbandale Urbandale Polk $3,135 $6,464 $9,417 $20,167 $34, Polk.City Ankeny Polk $3,130 $6,454 $9,401 $20,134 $34, Indianola Indianola Warren $3,057 $6,303 $9,150 $19,633 $33, West.Des.Moines West.Des.Moines Polk $2,955 $6,092 $8,800 $18,932 $32, Ankeny Saydel Polk $2,894 $5,967 $8,591 $18,514 $31,744 MediumALow 37 Waukee Waukee Dallas $2,812 $5,796 $8,308 $17,947 $30, Grimes Waukee Dallas $2,809 $5,791 $8,298 $17,929 $30, Clive West.Des.Moines Polk $2,785 $5,742 $8,217 $17,765 $30, Urbandale West.Des.Moines Polk $2,776 $5,722 $8,184 $17,700 $30, West.Des.Moines Waukee Dallas $2,751 $5,672 $8,101 $17,533 $30, Urbandale Dallas.CenterSGrimes Dallas $2,671 $5,506 $7,824 $16,981 $29,189 Low 43 Clive Waukee Dallas $2,583 $5,326 $7,525 $16,383 $28, Urbandale Waukee Dallas $2,576 $5,310 $7,500 $16,331 $28,107 9/29/15 Taxpayers.Association.of.Central.Iowa

4 Individual'City'Property'Tax'Rates'and'Changes'in'Property'Tax'Rates,'Property'Tax' Revenue,'and'PropertyFBased'Revenue'for'Fiscal'Year'2015F16 Tax'Rates Percent'Change Rank City FY FY Change'In In'Property Tax'Rate,'Rounded Tax'Revenue 1 Des.Moines NC 0.0% 2 Norwalk NC 15.3% 3 Windsor.Heights (0.27) E0.6% 4 Carlisle % 5 Bondurant (0.05) 12.0% 6 Waukee NC 11.7% 7 Grimes NC 6.2% 8 Indianola NC 1.4% 9 West.Des.Moines (0.05) 0.5% 10 Ankeny (0.05) 6.3% 11 Pleasant.Hill NC 9.2% 12 Johnston % 13 Clive NC 1.5% 14 Altoona NC 3.1% 15 Urbandale % 16 Polk.City NC 34.3% *Calculated.by.Taxpayers.Association...Includes.backfill.valuation;.does.not.include.new.construction Rank'of'Estimated'City'Consolidated'Tax,'Fiscal'Year'2015F Statewide Est.'Population Rank City FY'2014F15 FY'2015F16 209,220 5 Des.Moines , Windsor.Heights , Pleasant.Hill , Bondurant , Ankeny , Norwalk , Altoona , Grimes , Johnston , Carlisle , Polk.City , Urbandale , Indianola , West.Des.Moines , Waukee , Clive The$tax$estimates$used$in$this$document$do$not$account$for$homestead$credits,$military,$supported$municipal$ improvement$districts,$benefited$fire$districts,$etc.$$the$consolidated$rate$for$cities$with$multiple$school$districts$will$reflect$ the$school$districts$tax$rate$containing$the$majority$of$value$within$the$city.$$source:$$iowa$dept.$of$management 9/29/15 Taxpayers.Association.of.Central.Iowa

5 Individual#School#District#Property#Tax#Rates#for#Fiscal#Year#2015(16 FY#2014(2015 Rank Certified District FY#2015 FY#2016 Enrollment 1 6,634 Southeast.Polk ,559 Norwalk ,477 North.Polk ,346 Ankeny ,430 Indianola ,396 Des.Moines ,617 Johnston ,697 BondurantMFarrar ,888 Carlisle ,350 Urbandale ,352 Dallas.CenterMGrimes ,773 Waukee ,146 West.Des.Moines ,178 Saydel Individual#School#District#Property#Tax#Rates#for#Fiscal#Year#2015(16 General#Levy#and#Taxable#Valuation FY#2014(2015 Net#Taxable Rank Certified City FY#2016 Valuation Enrollment General#Levy Per#Student 1 1,178 Saydel , ,146 West.Des.Moines , ,773 Waukee , ,350 Urbandale , ,617 Johnston , ,352 Dallas.CenterMGrimes , ,346 Ankeny , ,430 Indianola , ,477 North.Polk , ,634 Southeast.Polk , ,396 Des.Moines , ,559 Norwalk , ,697 BondurantMFarrar , ,888 Carlisle ,605 9/29/15 Taxpayers.Association.of.Central.Iowa

6 Rollback(History( (Percent(of(Assessed(Value(That(is(Taxed) Fiscal(Year (Percentage Commercial Assessed(Value $ , Rollback(Percentage / Taxable(Value $ , Homestead(Credit $ (4,850) Net(Taxable(Value $ , Tax(Rate* Property(Tax $ , Commercial(Example Assessed(Value $ , Rollback(Percentage / Taxable(Value $ , Tax(Rate* $ , Est.(Tax(Credit** $ (1,332) $ ,484 Estimated(Savings(from Property(Tax(Reform $((((((((((( 2,645 Rollback(Projections* *-Assumes-Ankeny-City-and-Schools (%(of(assessed(value(that(is(taxed) **-Source:-Legislative-Services-Agency-average-commercial-credit- Fiscal(Year Residential per-property-unit *-Source:-Iowa-Legislative-Fiscal-Services,-April-2015 Department-of-Revenue,-Nov Commercial:-90% MultiVfamily-Residential:-86.25% Homestead(Credit(Calculation(Example 11/13/15 Taxpayers-Association-of-Central-Iowa

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