| Exemption | Filing Requirement |
Association of War
Veterans Property Exemption | One time application. Property of any organization composed wholly of war veterans, when such property is devoted entirely to its own use and not held for pecuniary profit. (Refer to Iowa Code
Chapter 427.1(5)) |
| |
| Barn Preservation | One time application. The barn must have been constructed prior to 1937 and be used for the
storage of farm products, feed, machinery, or the housing of farm animals. The exemption is only
for the value added due to improvements or remodeling. (Refer to Iowa Code Chapter
427.1(31)) |
| |
| Cattle Facilities | One time application for a 5-year exemption. Exemption is based on the actual value added
to owner-operated cattle facilities, including small
or medium sized feedlots, etiher by new
construction or by the retrofitting of existing
facilities. (Refer to Iowa Code Chapter 427B.7) |
| |
| Forest Reservation | One time application. The property must have two hundred trees per acre with a two acre minimum.
No economic gain is allowed on the qualified acres. (Refer to Iowa Code Chapter 427C.3) |
| |
Fruit Tree
Reservation | One time application for an 8 year exemption. Must be at least 1 acre nor more than ten acres with 40 apple trees or 70 other fruit trees per acre. (Refer to Iowa Code Chapter 427C.3) |
| |
| Historic Property Rehabilitation | One time application for a 4 year exemption. Must have an approved application for certified substantial rehabilitation from the state historic preservation officer. (Refer to Iowa Code Chapter 427.16) |
| |
Impoundment
Structure | Annual application. The impoundment must contain at least 18 acre-feet of water, be outside of city
limits and be used for agricultural purposes to
qualify for exemption. (Refer to Iowa Code Chapter 427.1(20)) |
| |
Indian Housing
Authority | One time application. Property owned and operated by an Indian Housing Authority. (Refer to Iowa Code Chapter 427.1(33)) |
| |
Industrial
Property | One time application for a 5 year exemption. Property must be an industrial warehouse, distribution center or research facility to qualify. (Refer to Iowa Code Chapter 427B.4) |
| |
Low Rent
Housing | One time application. Property owned and operated by a nonprofit organization providing low-rent
housing for persons who are elderly and persons
with physical and mental disabilities. (Refer to
Iowa Code Chapter 427.1(21)) |
| |
Methane Gas
Conversion | One time application. Property used in an operation in conjunction with a publicly owned sanitary landfill to collect methane gas and convert the gas into energy. (Refer to Iowa Code Chapter 427.1(29)) |
| |
Mobile Home
Park Shelter | One time application. A structure constructed as a storm shelter at a manufactured home community
or a mobile home park. (Refer to Iowa Code Chapter 427.1(30)) |
| |
Native Prairie
or Wetland | Annual application. The first annual application shall be accompanied by a certificate from the Natural Resources Conservation Service stating that the
land is native prairie or protected wetland. (Refer to Iowa Code Chapter 427.1(23)) |
| |
Pollution Control
and Recycling | One time application. The application for pollution control or recycling property shall be accompanied by a certificate from the environmental protection division of the Iowa DNR. (Refer to Iowa Code Chapter 427.1(19)) |
| |
| Religious, Literary, Charitable Property Exemption | One time application. 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 for profit. (Refer to Iowa Code Chapter 427.1(14)) |
| |
Speculative
Shell Building | One time application. New construction of shell buildings by community development organizations for speculative purposes. (Refer to Iowa Code Chapter 427.1(27)) |
| |
Urban
Revitalization | One time application. Qualifying structures located
in an Urban Revitalization District will receive an exemption based upon the schedule set up by each city council. (Refer to Iowa Code Chapter 404.4) |
| |
| Wildlife Habitat | One time application. Agricultural landowners may designate not more than two acres of the land for
use as a wildlife habitat. The Iowa DNR shall certify the designated land as a wildlife habitat. (Refer to Iowa Code Chapter 427.1(24)) |
