If you have any questions regarding these exemptions, please contact this office.
Credit/Exemption &
Sign-up deadline

( * = annual filing required)
Requirements
Barn Preservation

Feb 1

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.
Business Property Tax Credit

July 1

Each commercial or industrial parcel owner can receive the credit.  If adjoining parcels are owned by the same person, more information will be needed to determine how many credits will qualify.
Cattle Facilities

Feb 1

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.
Disabled Veteran Homestead Credit

July 1

100% permanently disabled veterans (must be service connected disability).  One-time sign-up.  This exemption removes all taxes on the property.
Family Farm Tax Credit

Nov 1

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.
Forest Reserve

Feb 1

Two hundred trees per acre with a two acre minimum. No economic gain is allowed on qualified acres.
Fruit Tree Reserve

Feb 1

Must be at least 1 acre nor more than 10 acres with 40 apple trees or 70 other fruit trees per acre.
Geothermal Heating & Cooling

Feb 1

10 year exemption on value added by geothermal systems that are installed July 1, 2012 or later.
Homestead Credit

July 1

The dwelling must be the principal residence of the property owner.
Impoundment Structures

Feb 1 *

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.
Industrial Property

Feb 1

Property must be an industrial warehouse, distribution center or research facility to qualify.
Mobile Home Park Storm Shelter

Feb 1

Only for storm shelter buildings in mobile home parks.
Native Prairie and Wetlands 

Feb 1 *

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.
Natural Conservation or Wildlife Areas

Feb 1 *

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.
Pollution Control and Recycling

Feb 1

The application for pollution control or recycling property shall be accompanied by a certificate from the environmental protection division of the Iowa DNR.
Religious, Literary, and Charitable Societies

Feb 1

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.
Urban Revitalization

Feb 1

Qualifying structures located in a Urban Revitalization District will receive an exemption based upon the schedule set up by each city council.
Veterans Credit

July 1

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
Wildlife Habitat

Feb 1 

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.