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Property & Local Government Taxes

The below guidance predates Senate File 2366 from the 2022 legislative session. That bill amended Iowa Code section 427B.26 and addresses many of the issues contemplated in the below policy letters and memoranda. If the guidance conflicts with Iowa Code section 427B.26 as amended by Senate File 2366, the statute controls.

NOTE: For additional property tax policy letters, search the Iowa Tax Research Library.