Utility companies are subject to a tax on the generation, delivery, and transmission of electricity, as well as the delivery of gas and water under Iowa Code chapters 437A and 437B. These properties may also be subject to the statewide property tax. Additionally, certain utility properties are subject to unit valuation or central assessment by the Department.
Filing Utility Replacement Tax and Centrally Assessed Property Returns - Common Questions
Starting in 2025, returns for utility replacement tax and centrally assessed properties should be filed in GovConnectIowa. Returns will not be accepted via email. Additionally, Statewide Property Tax payments should be made through our e-Services portal, GovConnectIowa.
Filing returns and making payments in GovConnectIowa will enhance the security of the information provided in returns and improve efficiency and accuracy of the Department’s administration of these tax types.
Follow these steps to file your return:
Log in to GovConnectIowa
Go to the Accounts tab
Click File, Amend, or View Returns
Note: Utility replacement tax returns are filed via a step-based process. Central assessment returns may be uploaded as an attachment in GovConnectIowa. Updated returns are available in GovConnectIowa annually in February.
Answer: You can file the Statewide Property Tax return by following the steps in the Filing A Return video tutorial. Statewide Property Tax returns are only generated for taxpayers with a Statewide Property Tax liability. To pay, use the "Make a Quick Payment" function while not logged in or log in and pay after you have filed the return and selected “pay later”.
If you believe you need to register for a Central Assessment or Utility Replacement Tax account in GovConnectIowa, please email IDR-PropTax@iowa.gov with details of your company including contact information, and specifics about your company’s operations.
