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Property Tax Guidance

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Assessor Education

Equalization and Assessment Limitations

HF 2552 - BPTC Law Changes and Implementation of Two-Tier Assessment Limitations

Homestead Tax Credit and Exemption

Iowa Hotel and Motel Tax

Iowa Property Tax Overview

Iowa Real Property Appraisal Manual

Iowa Vehicle Purchase, Lease, and Rental Information

Property Tax - Utilities

Property Tax Credit Expanded and Credit Calculation Amended

Utility Replacement Tax Task Force

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  • Tax Guidance (parent section)
    • General (parent section)
      • 6050X Reporting Requirement
      • Abatement
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      • Have You Moved?
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    • Business Income Tax (parent section)
      • Built-In Gains Tax on S Corporation
      • Deemed Repatriation of Deferred Foreign Income
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      • Iowa Nonconformity: The Federal Consolidated Appropriations Act of 2021
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      • Voluntary Disclosure Program
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      • 1040 Expanded Instructions (parent section)
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    • Inheritance Tax (parent section)
      • Introduction to Iowa Inheritance Tax
    • Property Tax (parent section)
      • Assessor Education
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      • Equalization and Assessment Limitations
      • HF 2552 - BPTC Law Changes and Implementation of Two-Tier Assessment Limitations
      • Homestead Tax Credit and Exemption
      • Iowa Hotel and Motel Tax
      • Iowa Property Tax Overview
      • Iowa Real Property Appraisal Manual
      • Iowa Vehicle Purchase, Lease, and Rental Information
      • Property Tax - Utilities
      • Property Tax Credit Expanded
      • Utility Replacement Tax Basics
      • Utility Replacement Tax Task Force
      • Wind Energy
    • Sales, Use & Excise Tax (parent section)
      • 911 Surcharge Rate
      • Barber and Cosmetology Arts
      • Beer Distributor Reimbursement and UPC Upload Processes Under the Amended Bottle Bill
      • Cigarette & Tobacco Tax (parent section)
        • Changes to Cigarette & Tobacco Tax Forms
        • Cigarette & Tobacco Directory
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      • Electric Fuel Excise Tax
      • Farmers Guide
      • Food Delivery Services as Marketplace Facilitators
      • Glass and Metal Devices
      • Iowa Contractors Guide
      • Iowa Fuel Tax Information
      • Iowa Sales Tax on Food
      • Iowa Sales and Use Tax on Manufacturing and Processing
      • Iowa Sales and Use Tax: Taxable Services
      • Iowa's Annual Sales Tax Holiday
      • Landscaping, Lawn Care, Snow Removal & Tree Services
      • Local Option Sales Tax (LOST)
      • Medical Clinics and Related Businesses Iowa Sales and Use Tax Information
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      • Permits, Filing Requirements, & Local Option Sales Tax (LOST)
      • Personal Transportation Service
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      • Streamlined Sales Tax (parent section)
        • Streamlined Sales Tax Advisory Council
      • Taxation and Exemption of Computers Task Force
      • Taxation of Specified Digital Products, Software, and Related Services
      • Temporary Labor Service Transactions Used in Processing
      • Vapor Products Directory
      • Voluntary Disclosure Program
      • Water Service Excise Tax
    • Tax Credits, Deductions & Exemption (parent section)
      • Business Interest Expense Deduction
      • DPAD 199A(g) Deduction for Specified Agricultural and Horticultural Cooperatives
      • Disabled Veteran Homestead Property Tax Credit
      • Domestic Production Activities Deduction
      • Earned Income Tax Credit (EITC)
      • Farm to Food Donation Tax Credit
      • First-Time Homebuyers Savings Account
      • Geothermal Heat Pump Tax Credit
      • IRA Charitable Distribution Deductions
      • ISave 529 Deduction
      • Property Tax Credit Expanded
      • Public Safety Tax Credit
      • Research Activities Credit (RAC)
      • Solar Energy System Tax Credits
      • Tax Credits and Exemptions
      • Volunteer Firefighter/EMS/Reserve Peace Officer Tax Credit
    • Withholding Tax (parent section)
      • Iowa Withholding Tax Return and Jobs Credits
      • Iowa Withholding Tax Information (parent section)
        • 2024 Withholding Tax Information
    • COVID-19 (parent section)
      • 3-Year Carryback NOL
      • COVID-19
      • Iowa Nonconformity: Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020
      • Qualifying COVID-19 Grants

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