Exhibit

We consent to the incorporation by reference in the registration statements (No. 333-736006 and No. 33-2657) on Form S-8 of Hills Bancorporation of our reports dated March 3, 2017, with respect to the consolidated balance sheets of Hills Bancorporation as of December 31, 2016 and 2015, and the related consolidated statements of income, comprehensive income, stockholders’ equity and cash flows for the years ended December 31, 2016, 2015 and 2014, and the effectiveness of internal control over financial reporting as of December 31, 2016, which reports appear in the December 31, 2016, Annual Report on Form 10-K of Hills Bancorporation.