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.
- Wind Energy Special Valuation (07/24/20)
- Wind Energy Conversion Property (03/22/19)
- Wind Energy Special Valuation (06/08/17)
- Wind Towers Acquisition Cost (03/15/10)
- Wind Energy 427B.26 (10/20/08)
- Wind Energy Conversion Property Special Valuation (10/03/08)
- Wind Energy Questions & Answers (03/27/08)
NOTE: For additional property tax policy letters, search the Iowa Tax Research Library.