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.
Replacement Tax Valuations
(Gas & Electric Utilities for County Auditors)
Replacement Tax Forms
Utility/Railroad Tax District Change Form - Disposition of Change (53-019)
Replacement Tax
Company Contact Information
Centrally Assessed Utility Values
Centrally Assessed Tax Forms
Centrally Assessed
Company Contact Information
New Company Registrations
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.