Greater Des Moines taxpayers aren't getting much of a break from changes in state property tax law, at least according to an analysis of tax levies approved for 15 metro cities. Gretchen Tegeler, executive director of the Taxpayers Association of Central Iowa, tracked down the city budgets, as she does most years, and compared their levies under two formulas, one that includes funds used for debt service and operating budgets and another that just takes into account operating budgets. She found was that 10 cities raised their levies that generate operating funds. In cities, such as Des Moines, that did not raise rates, or where rates were lowered, as in Bondurant, revenues will grow because of an increase in valuations. The upcoming fiscal year will be the first in which commercial properties are taxed at 95 percent, rather than 100 percent, of their valuations, with the state of Iowa making up the difference in lost revenue. In addition, the increase in statewide valuations was reduced to 3 percent from 4 percent, and apartment buildings are taxed at the same rate as residential properties. In the past, they were treated as commercial properties. Click here to read the analysis.