Administrative Rules - Adopted & Filed

Tuesday - 12/14/2021

The Iowa Department of Revenue previously submitted the following proposed rule to the Iowa Legislature. The following rule has been adopted and filed, effective January 19, 2022.

  • Property Tax Assessment - Multiresidential and Dual Property
    This rulemaking is intended to implement 2021 Iowa Acts, House File 418, which eliminates the multiresidential property classification for property tax assessment purposes for assessment years beginning on or after January 1, 2022. The types of property previously classified as multiresidential will be classified as residential property beginning with valuations established on or after January 1, 2022. Additionally, this rulemaking addresses dual property classification and additional modifications to the rules related to the implementation of House File 418. Finally, this rulemaking corrects cross-references to the statute providing for the Department’s state appraisal manual to be used by assessors in assessing and valuing all classes of property in the state.

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