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Property Tax

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News

Homestead Exemption Calculations

Under Iowa Code, homestead credits and exemptions apply to a β€œhomestead.” A homestead may consist of multiple parcels or less than a whole parcel.

Display Date
June 23, 2026
Property Tax

Iowa Property Tax Overview

Overview of property tax including the tax cycle, how it is assessed, determined, what causes changes, and what to do if you disagree with your assessed value

Property Tax

Property Tax - Utilities

Information for utility companies regarding tax on generation, delivery, and transmission of electricity, gas, and water.

Property Tax

Iowa Hotel and Motel Tax

General guidance as it relates to hotel and motel tax including jurisdiction and rates.

Property Tax

Two-Tier Assessment Limitations

Guidance regarding House File 2552 which repeals the Business Property Tax Credit

Property Tax

Abstract & Reconciliation Instructions

Abstract & Reconciliation instructions for 2025

Property Tax

Assessor Education

Information and forms for assessors

Property Tax
Tax Credits, Deductions & Exemptions Guidance

Homestead Tax Credit and Exemption

Information regarding the homestead tax exemption including age requirements and filing details

Property Tax

Electronic Filing for Utility Replacement and Statewide Property Tax

Electronic Filing for Utility Replacement and Statewide Property Tax

Property Tax
Tax Credits, Deductions & Exemptions Guidance

Property Tax Credit Expanded and Credit Calculation Amended

Iowa expanded its property tax credit; those 70 or older with household income under 250% of federal poverty level may qualify. File claims between 1/1 and 6/1.

Property Tax

Equalization and Assessment Limitations

Equalization and Assessment Limitations including how to protest to the local board of review

Property Tax

Iowa Vehicle Purchase, Lease, and Rental Information

Details regarding vehicle purchase, lease, and rental taxes.

Property Tax

Utility Replacement Tax Task Force

Utility Replacement Tax Task Force including background, task force description, members, meeting minutes and reports.

Property Tax

Iowa Real Property Appraisal Manual

Iowa Real Property Appraisal Manual

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