Iowa Administrative Code - 12/05/2018

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