 During the town hall, Sand also discussed a recent report from his office covering the overall property tax levies for every tax district in the state. Ultimately, Sand says they found lower to middle income Iowans carry a larger property tax burden than wealthier Iowans. We compared the levy rate across all districts to the income in those districts. And when you put that on a graph, it's pretty clear that the levy rate goes down as the income district gets more wealthy.