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Exemptions and Credits
If you have any questions regarding these exemptions, please contact this office.
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Credit/Exemption &
Sign-up deadline
( * = annual filing required) |
Requirements |
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Barn Preservation
Feb 1
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The barn must have been constructed prior to 1937 and be used for the storage of farm products or feed or for the housing of farm animals or farm equipment. The exemption is only for value added due to improvements or remodeling. |
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Cattle Facilities
Feb 1
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Exemption is based on the actual value added to owner-operated cattle facilities, including small or medium sized feedlots, either by new construction or by the retrofitting of existing facilities. |
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DISABLED VETERANS
HOMESTEAD TAX CREDIT
July 1* (annual filing required)
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Disabled veterans who acquired property under United States Code, 38 U.S.C.(21.801, 21.802, or 38 U.S.C.) 2102, 2102 are eligible for the credit. Household income (veteran and spouse combined) for the preceding 12 month income tax accounting period cannot to exceed $35,000. Annual filing is required. |
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Religious, Literary, and Charitable Societies
Feb 1
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All grounds and buildings used by literary, charitable, benevolent, and religious institutions and societies that are used solely for their appropriate purpose. Property may not be leased or otherwise used with a view to profit. |
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Family Farm Tax Credit
Nov 1
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The credit is for tracts of land that are more than 10 acres and are assessed as agricultural property. The land must be farmed by the owner or an eligible relative. |
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Forest Reserve
Feb 1
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Two hundred trees per acre with a two acre minimum. No economic gain is allowed on qualified acres. |
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Fruit Tree Reserve
Feb 1
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Must be at least 1 acre nor more than ten acres with 40 apple trees or 70 other fruit trees per acre. |
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Impoundment Structures
Feb 1 *
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The impoundment must contain at least 18 acre-feet of water, be outside of a city limits and be used for agricultural purposes to qualify for exemption. |
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Industrial Property
Feb 1
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Property must be an industrial warehouse, distribution center or research facility to qualify. |
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Homestead Credit
July 1
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The dwelling must be the principal residence of the property owner. |
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Mobile Home Park Storm Shelter
Feb 1
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Only for storm shelter buildings in mobile home parks. |
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Native Prairie and Wetlands
Feb 1 *
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The first annual application shall be accompanied by a certificate from the department of natural resources stating that the land is native prairie or protected wetland. |
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Natural Conservation or Wildlife Areas
Feb 1 *
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This includes the exemption types Recreational Lakes, Forest Cover, Rivers and Streams, River and Stream Banks, and Open Prairies. There are different requirements for each exemption type. |
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Pollution Control and Recycling
Feb 1
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The application for pollution control or recycling property shall be accompanied by a certificate from the environmental protection division of the Iowa DNR. |
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Urban Revitalization
Feb 1
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Qualifying structures located in a Urban Revitalization District will receive an exemption based upon the schedule set up by each city council. |
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Veterans Credit
July 1
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Former members of the service who have served at least 3 years active duty, or
former members of the service who served during a wartime period, or current or former members of the reserves or Iowa national guard who have served at least 20 years. For detailed veteran definitions and dates, click here. |
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