Changes for 2015 Agricultural Assessed Values:
All property classes are revalued every two years and 2015 is a revaluation year. In addition to the biennial revaluation for
2015 (required by Iowa Code), implementation of CSR2 soil ratings, crop vs. non- crop designations, and changes in the
agricultural building factor adjustments have been made this year.
Crawford County will show an overall agricultural assessment decrease of 4.3% (keep in mind this is not the taxable value
which is determined after applying the *statewide rollback percentage).
The new CSR2 soil ratings are calculated by Iowa State University and provided by the Natural Resource Conservation
Service. The original CSR (Corn Suitability Rating) was figured using eleven criteria and the new CSR2 uses only seven. The
factor dropping out of the formula that had the most impact on our area was a factor for weather. Crawford County’s
average CSR per acre has increased from 48 to 68 using the new CSR2 calculations.
The majority of the soil ratings went up while some did decrease. We are required to use the most current soil data for
our assessments, which currently is CSR2.
The Legislature through the Iowa Department of Revenue has ordered counties to implement a new way of describing
agricultural land. The two categories of agricultural land are now crop or non-crop. Examples of non-crop land are
permanent pasture, WRP acres, building sites, timber ground, or feed lots. Basically, non-tillable areas are considered to
be non-crop. The non-crop soils will get a deduction if their CSR rating is above the base line CSR value of 34, which is 50%
of the new average CSR for tillable land of 68. Therefore a 68 CSR soil in non-crop would be valued as 34 CSR's for
assessment purposes. Crawford County had previously listed some of the land described as ditches/waterways with no
CSR points assigned and timber/forest areas with a 10 CSR point rating. Depending on the soils in these areas landowners
may receive a substantial increase due to the new formula. The conception of this new formula is to have uniformity state
wide.
An agricultural factor is given to the Assessor every two years by the Department of Revenue to be applied to agricultural
buildings. This factor is calculated by dividing the 5 year productivity value per acre by the average 5 year market value
per acre. This year’s factor for Crawford County is minus 68%. This is the reduction percentage and will result in
agricultural buildings being lowered by approximately 32%. The agricultural building factor is applied to all agricultural
classed buildings. For example, a new agricultural building with a cost new of $100,000 will have an assessed value of
$32,000. In the previous two years (2013 & 2014) our agricultural building factor was minus 53%.
When comparing your 2015 assessment rolls to your previous statements; make sure you compare assessed value to
assessed value and not to taxable value. All of your new soil data will be available on the Assessor’s web site at
www.crawfordcounty.org. If you have any questions, please feel free to call us at 712-263-5307.
Please keep in mind that this is your “assessed value.” In order to get to the “taxable value” you will need to apply the
state issued rollback to the 2015 assessments which will not be issued until this fall.
*The current rollbacks are as follows:
AG Rollback 44.7021
RS Rollback 55.7335
CO Rollback 90
IN Rollback 90
2015 AGRICULTURAL FACTORS:
Preliminary 3/2/15
Preliminary
Preliminary
2015 5-Yr Avg
5-Yr Avg
5-Yr Avg
Jurisdiction
Productivity
Market
Ag Factor
ADAIR
1,708.14
5,173.20
33.02%
ADAMS
ALLAMAKE
E
APPANOOS
E
AUDUBON
BENTON
BLACK
HAWK
BOONE
BREMER
BUCHANAN
BUENA
VISTA
BUTLER
CALHOUN
CARROLL
CASS
CEDAR
CERRO
GORDO
CHEROKEE
CHICKASA
W
CLARKE
1,602.43
1,667.29
4,179.00
4,512.20
38.34%
36.95%
Preliminary
2015 5-Yr Avg
Jurisdiction
JEFFERSO
N
JOHNSON
JONES
Preliminary
5-Yr Avg
5-Yr Avg
Productivity
Market
Ag Factor
1,631.71
4,494.40
36.31%
1,952.57
2,352.43
7,375.80
6,213.00
26.47%
37.86%
659.71
2,871.20
22.98%
KEOKUK
1,835.29
5,358.80
34.25%
2,015.57
2,581.43
2,477.29
7,166.00
7,488.20
8,390.00
28.13%
34.47%
29.53%
KOSSUTH
LEE
LINN
2,590.43
1,445.57
2,362.57
8,028.00
5,442.20
7,582.60
32.27%
26.56%
31.16%
2,199.29
2,547.29
2,325.00
2,421.57
7,888.20
7,689.80
7,515.80
8,683.00
27.88%
33.13%
30.93%
27.89%
LOUISA
LUCAS
LYON
MADISON
2,175.71
762.43
3,086.43
1,228.57
6,453.00
3,013.80
8,441.20
5,687.40
33.72%
25.30%
36.56%
21.60%
2,269.00
2,122.86
2,285.14
2,167.14
2,675.43
2,141.00
7,431.20
8,404.00
7,924.40
6,384.00
7,124.20
7,529.00
30.53%
25.26%
28.84%
33.95%
37.55%
28.44%
MAHASKA
MARION
MARSHALL
MILLS
MITCHELL
MONONA
2,279.14
1,650.14
2,409.43
2,645.57
2,234.00
2,213.00
5,608.40
5,356.20
6,906.40
6,723.80
7,192.00
6,243.40
40.64%
30.81%
34.89%
39.35%
31.06%
35.45%
2,894.86
2,390.43
8,133.00
6,473.00
35.59%
36.93%
680.00
2,223.00
3,903.20
5,451.00
17.42%
40.78%
773.71
3,177.60
24.35%
2,210.14
6,769.20
32.65%
CLAY
CLAYTON
CLINTON
CRAWFOR
D
DALLAS
DAVIS
2,576.29
1,906.29
2,629.00
2,358.71
8,077.40
5,965.40
6,069.40
7,266.80
31.90%
31.96%
43.32%
32.46%
MONROE
MONTGOM
ERY
MUSCATIN
E
OBRIEN
OSCEOLA
PAGE
PALO ALTO
2,887.43
2,718.00
2,048.43
2,475.43
9,612.00
8,539.40
5,010.80
7,801.40
30.04%
31.83%
40.88%
31.73%
1,978.43
817.00
7,444.60
3,840.40
26.58%
21.27%
2,475.71
2,527.71
8,651.00
8,224.20
28.62%
30.74%
DECATUR
DELAWARE
684.71
2,557.43
2,726.60
7,395.60
25.11%
34.58%
1,571.14
2,588.57
7,046.20
7,329.20
22.30%
35.32%
DES
MOINES
DICKINSON
DUBUQUE
EMMET
FAYETTE
FLOYD
FRANKLIN
FREMONT
GREENE
GRUNDY
GUTHRIE
2,050.43
6,115.80
33.53%
2,311.71
6,244.20
37.02%
2,298.29
2,203.00
2,374.86
2,276.00
2,264.29
2,454.00
2,421.71
2,154.29
2,729.14
1,496.29
7,604.80
6,816.60
7,910.60
6,834.80
7,255.40
7,505.20
6,022.00
7,358.20
8,306.20
6,498.20
30.22%
32.32%
30.02%
33.30%
31.21%
32.70%
40.21%
29.28%
32.86%
23.03%
936.14
2,322.71
2,302.71
2,545.00
2,863.43
2,123.00
2,129.71
1,355.00
1,160.43
1,043.57
3,417.40
8,432.60
9,147.00
7,311.00
9,458.60
8,150.60
6,997.40
3,842.00
4,122.20
4,093.40
27.39%
27.54%
25.17%
34.81%
30.27%
26.05%
30.44%
35.27%
28.15%
25.49%
HAMILTON
HANCOCK
HARDIN
2,224.00
2,395.71
2,364.14
8,461.00
7,587.60
7,637.80
26.29%
31.57%
30.95%
1,579.14
1,322.57
1,938.14
4,496.20
5,608.60
6,963.80
35.12%
23.58%
27.83%
HARRISON
HENRY
HOWARD
2,299.14
1,651.86
2,212.29
6,835.40
5,658.60
5,824.00
33.64%
29.19%
37.99%
785.00
2,098.00
2,272.86
2,889.80
8,212.00
7,113.40
27.16%
25.55%
31.95%
HUMBOLDT
2,356.57
8,189.80
28.77%
2,383.71
5,809.80
41.03%
IDA
2,625.14
7,827.40
33.54%
2,352.29
6,348.60
37.05%
IOWA
JACKSON
JASPER
1,997.43
1,937.43
1,979.43
6,229.20
5,635.20
6,411.40
32.07%
34.38%
30.87%
PLYMOUTH
POCAHON
TAS
POLK
POTTAWAT
TAMIE
POWESHIE
K
RINGGOLD
SAC
SCOTT
SHELBY
SIOUX
STORY
TAMA
TAYLOR
UNION
VAN
BUREN
WAPELLO
WARREN
WASHINGT
ON
WAYNE
WEBSTER
WINNEBAG
O
WINNESHI
EK
WOODBUR
Y
WORTH
WRIGHT
STATE
2,300.57
2,456.43
2,153.14
7,096.80
8,413.80
6,631.00
32.42%
29.20%
32.47%