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Permanent LinkIowa Administrative Code - 03/14/2018
Revenue Department [701] | Agency ListingChapter 80 PROPERTY TAX CREDITS AND EXEMPTIONS | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
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| 701.80.1 Homestead tax credit. |  |
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| 701.80.2 Military service tax exemption. | |
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| 701.80.3 Pollution control and recycling property tax exemption. | |
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| 701.80.4 Low-rent housing for the elderly and persons with disabilities. | |
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| 701.80.5 Speculative shell buildings. | |
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| 701.80.6 Industrial property tax exemption. | |
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| 701.80.7 Assessment of computers and industrial machinery and equipment. | |
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| 701.80.8 Urban revitalization partial exemption. | |
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| 701.80.9 Forest and fruit-tree reservations. | |
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| 701.80.10 Underground storage tanks. | |
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| 701.80.11 Family farm tax credit. | |
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| 701.80.12 Methane gas conversion property. | |
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| 701.80.13 Wind energy conversion property. | |
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| 701.80.14 Mobile home park storm shelter. | |
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| 701.80.15 Barn and one-room schoolhouse preservation. | |
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| 701.80.16 Agricultural land tax credit. | |
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| 701.80.17 Indian housing property. | |
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| 701.80.18 Property used in value-added agricultural product operations. | |
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| 701.80.19 Dwelling unit property within certain cities. | |
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| 701.80.20 Nursing facilities. | |
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| 701.80.21 Annexation of property by a city. | |
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| 701.80.22 Port authority. | |
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| 701.80.23 Concrete batch plants and hot mix asphalt facilities. | |
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| 701.80.24 Airport property. | |
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| 701.80.25 Car wash equipment. | |
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| 701.80.26 Web search portal and data center business property. | |
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| 701.80.27 Privately owned libraries and art galleries. | |
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| 701.80.28 Disaster revitalization area. | |
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| 701.80.29 Geothermal heating and cooling systems installed on property classified as residential. | |
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| 701.80.30 Business property tax credit. | |
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| 701.80.31 Broadband infrastructure. | |
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| 701.80.32 Property aiding in disaster or emergency-related work. | |
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| 701.80.33 Reserved | |
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| 701.80.34 Reserved | |
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| 701.80.35 Reserved | |
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| 701.80.36 Reserved | |
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| 701.80.37 Reserved | |
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| 701.80.38 Reserved | |
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| 701.80.39 Reserved | |
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| 701.80.40 Reserved | |
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| 701.80.41 Reserved | |
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| 701.80.42 Reserved | |
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| 701.80.43 Reserved | |
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| 701.80.44 Reserved | |
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| 701.80.45 Reserved | |
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| 701.80.46 Reserved | |
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| 701.80.47 Reserved | |
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| 701.80.48 Reserved | |
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| 701.80.49 Commercial and industrial property tax replacement—county replacement claims. | |
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| 701.80.50 Responsibility of local assessors. | |
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| 701.80.51 Responsibility of local boards of review. | |
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| 701.80.52 Responsibility of director of revenue. | |
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| 701.80.53 Application for exemption. | |
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| 701.80.54 Partial exemptions. | |
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| 701.80.55 Taxable status of property. | |
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| 701.80.56 Abatement of taxes. | |
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