Each County Auditor in Iowa is required to mail property tax notices ahead of the taxing authorities’ budgets (and therefore tax rates) approval. The form of the notice is required by law.
From Johnson County’s online information about these notices:
The tax statement you recently received from Johnson County attempts to calculate and illustrate the county’s share of property taxes to be levied on your property. The percentage increase for the upcoming proposed FY 2025/2026 budget year assumes that your property’s assessed value will increase by 10% over the current year’s assessed value. This is an assumption the State of Iowa built into this statement and is a decision which Johnson County has no control.
The actual average increase in Johnson County assessed property value for the FY2025/2026 property tax calculations is as follows:
The State of Iowa’s frame is misleading at best. The actual adjustments range from 0.4 to 1.2 percent, and “most properties in this category will have no increase in their assessed values unless improvements were made to the property.”
There’s a term for purposefully misleading information to support a particular political stance produced by the state: propaganda.