Property Tax Exemptions

If an application is required, but no specific filing deadline is given, the form must be filed by July 1 in order to be applied in the current assessment year. It is up to the taxpayer to prove that an exemption should be granted. If property is given as a gift or purchased by a library; art gallery; religious, literary, or charitable society; or educational institution if the transfer happened after the filing deadline for a tax credit if they would have been entitled to that credit had an application been turned in before the deadline.
  1. Property Tax Exemptions A-M

    Read more about Property Tax Exemptions starting with the letter A to the letter M.

  2. Property Tax Exemptions N-Z

    Read more about Property Tax Exemptions starting with the letter N to the letter Z.

Other Eligible Property


The following property is also eligible for exemption under Iowa Code Chapter 427.
  • Agricultural produce
  • Art gallery buildings and grounds if they are nonprofit and for public use
  • Cemeteries
  • Charity society property
  • Dwellings owned by community housing organizations
  • Federal property
  • Fire company buildings and grounds
  • Government land
  • Homes for soldiers
  • Iowa National Guard property
  • Library buildings and grounds if they are nonprofit and for public use
  • Mobile home park storm shelters
  • Municipal property
  • Property belonging to educational institutions
  • Property for municipal water utilities
  • Property of cemetery associations
  • Property of literary societies
  • Property used by web search portal site business
  • Public airports
  • Public grounds
  • Public TV station property
  • Railway right-of-way if an option to purchase is held by the Iowa Finance Authority
  • Religious property
  • Rural water nonprofit corporation property
  • State property
  • War veteran association property