Native Prairie & Wetlands Exemption & Wildlife Habitat Exemption

The Department of Natural Resources certifies if property is eligible for this exemption. The property can not exceed two acres in size.

If property consists of restored open prairie, the Board of Supervisors must certify that the property adequately consists of native species and that all primary and secondary noxious weeds are controlled to prevent their spread by wind or water.

Natural Conservation or Wildlife Areas Exemption

In order to qualify for this exemption, property must be at least two acres in area; consist of recreation lakes, forest cover, river and stream, river and stream banks, or open prairie; be used to prevent soil erosion and/or wildlife habitat. The property must be certified for exemption by the Soil and Water Conservation Commission and approved for exemption by the Board of Supervisors.

If property consists of restored open prairie, the Board of Supervisors must certify that the property adequately consists of native species and that all primary and secondary noxious weeds are controlled to prevent their spread by wind or water.

Pollution Control Property Exemption & Recycling Property Exemption

To be eligible for these exemptions, a taxpayer must certify with the Iowa Department of Natural Resources that the primary use of the property is to control or reduce air or water pollution, to enhance the quality of air or water in the state, or for recycling.

Port Authority Property Exemption

Port authority property created as stated in Iowa Code section 28J.2 is exempt from taxation when it is used designated for public use and not for profit.

Schoolhouse Preservation Exemption

The schoolhouse preservation exemption is the same as the barn preservation exemption as described above but applies to one-room schoolhouses. The building is exempt from taxes even though it's no longer used for education.

Speculative Shell Buildings Exemption

This exemption can be enacted by a city council or county board of supervisors as a result of new construction, rebuilding or renovating speculative shell buildings owned by community development organizations, for-profit entities or non-profit organizations. The value and duration of the exemption are laid out the ordinance establishing the exemption. The exemption applies to all qualifying property in that jurisdiction.

Value-Added Exemption

As part of the Department of Economic Development's High Quality Job Creation Program, a community may exempt all or part of a property's actual value added by improvements to the property directly related to new jobs. This exemption can last no longer than 20 years.

Wind Energy Conversion Property Exemption

This exemption is also set up by a city council or county board of supervisors. The Code of Iowa includes the valuation schedule to be followed by the council or board. If the ordinance is repealed, the special valuation continues on through the 19th assessment year after the first assessment. Public utility property can also qualify.