ISAA
Exemptions
The assessor shall determine the taxable status of all property. If an application for exemption is required to be filed, the assessor shall consider the information contained in the application in determining the taxable status of the property. The assessor may also request from any property owner or claimant any additional information necessary to the determination of the taxable status of the property.

Please select the proper exemption type from the options on the left.

                                                                                                    Code of Iowa & Iowa Administrative Code  

 LIST OF ALL EXEMPTIONS

  427.1(1) to (39)

  701.80

  Aviation authorities

  330A.16

 

  Agricultural produce

  427.1(11)

 

  Assessed value of exempt property - Exempt Property Report

  427.1(18)

 

  Barn preservation

  427.1(31)

  701.80.15

  County Fair property

  427.1(39)

 

  Data center business property

  427.1(37)

 

  Dwelling unit properties within certain cities

  427.1(21a)

  701.80.19

  Federal and state property

  427.1(1)

  701.80.55(1)

  Fire company buildings and grounds

  427.1(4)

 

  Geothermal heating & cooling system

  427.1(38)

  701.80.29

  Government lands  

  427.1(12)

 

  Historical property – rehabilitation tax exemption

  427.16

 

  Homes for soldiers

  427.1(10)

 

  Impoundment structures

  427.1(20)

 

  Indian Housing Authorities

  427.1(33)

  701.80.17

  Joint water utilities

  427.1(28)

 

  Libraries and art galleries

  427.1(7)

  701.80.27

  Low-rent housing

  427.1(21)

  701.80.4

  Mandatory denial

  427.1(15)

 

  Methane gas conversion

  427.1(29)

  701.80.12

  Mobile home park storm shelter

  427.1(30)

  701.80.14

  Municipal and military property

  427.1(2)

 

  Airport Property

 

  701.80.24

  Native prairie and wetland

  427.1(23)

 

  Natural conservation or wildlife areas

  427.1(22)

 

  One-room schoolhouse preservation

  427.1(32)

  701.80.15

  Pollution control and recycling

  427.1(19)

  701.80.3

  Port authority

  427.1(34)

  701.80.22

  Property of associations of war veterans

  427.1(5)

 

  Property of cemetery associations

  427.1(6)

 

  Property of educational institutions

  427.1(9)

 

  Property of religious, literary, and charitable societies

  427.1(8)

 

  Nursing Facilities

 

  701.80.20

  Public airports

  427.1(13)

 

  Public grounds and cemeteries

  427.1(6)

 

  Public television station

  427.1(26)

 

  Revoking exemption

  427.1(16)

 

  Rural water sales

  427.1(17)

 

  Speculative shell buildings of certain organizations

  427.1(27)

  701.80.5

  Statement of objects and uses filed

  427.1(14)

 

  Web search portal business property

  427.1(35)

 

  Web search property

  427.1(36)

  701.80.26

  Wildlife habitat

  427.1(24)

 

 
 
 
 
 
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