{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "Iowa Data Hub Administrators", "hasEmail": "mailto:data@iowa.gov"}, "description": "The Tax Increment Finance Reporting Act of 2012 established new urban renewal and tax increment financing (TIF) reporting requirements for counties, cities, and rural improvement zones in Iowa with urban renewal areas in place during FY 2012.  This dataset provides a financial summary of urban renewal reports submitted by counties, cities and rural improvement zones submitted annually beginning with Fiscal Year 2012.  Tax increment financing is a financing mechanism for urban renewal.  It involves dividing the property taxes paid from property within a designated area between the traditional taxing authorities (counties, cities, schools, etc.) and the taxing authority that created the TIF area.", "distribution": [{"@type": "dcat:Distribution", "describedBy": "https://idh-be.iowa.gov/api/v1/datasets/779/columns.json", "describedByType": "application/json", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/779/rows.json", "mediaType": "application/json"}, {"@type": "dcat:Distribution", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/779/rows.csv", "mediaType": "text/csv"}], "identifier": "https://data.iowa.gov/catalog/dataset/779", "issued": "2025-08-25T21:26:52.585010+00:00", "keyword": ["levy authorities", "local government", "tif", "urban renewal"], "landingPage": "https://data.iowa.gov/catalog/dataset/779", "license": "https://creativecommons.org/licenses/by/4.0/", "modified": "2026-08-01T09:05:03.061051+00:00", "publisher": {"@type": "org:Organization", "name": "Local Budget and Finance", "subOrganizationOf": {"@type": "org:Organization", "name": "Division of Budget, Finance, and Human Resources", "subOrganizationOf": {"@type": "org:Organization", "name": "Department of Management"}}}, "theme": ["Local Government"], "title": "Iowa Urban Renewal Financial Summary by Urban Renewal Area and Fiscal Year"}