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Historical Opinions - Property Tax

PLEASE NOTE:  For additional property tax policy letters, please search the Iowa Tax Research Library at

Interim Year Assessments Memorandum (06/20/17) (pdf)  
Agricultural Adjustments in a Non-Equalization Year (06/26/13) (pdf) Mobile Home Reduced Tax Rate (04/17/09)
Procedures for Interim Adjustment Until Full Implementation of Agricultural Adjustment Rule (06/26/13) (pdf)  Multiple Housing (499A) (11/26/08)
Assessment Roll Notices (04/10/08) Occupancy Requirement (Elderly Credit) (09/22/09) 
City Purchase of Flood-Damaged Property (10/12/09) Section 42 Properties and Equalization (03/20/12) (pdf)
Elderly Credit - Rent Reimbursement (Disaster Area) (01/12/09) Value in Use (04/20/07) (pdf) 701 IAC 71.1 
Forest Reservation (08/28/09) Wind Energy Conversion Property Special Valuation (10/03/08) 
Homestead and Flood Damage (09/23/08) Wind Energy Q & A (03/27/08)  
Life Estate (Elderly Credit ) (09/16/09) Wind Towers Acquisition Cost(03/15/10) 
Methane Gas Exemption Policy (07/25/08) Wind Towers 441.21(8)b (01/16/09) 
Methane Gas Guidelines (07/14/09) Wind Towers Cost Reporting (02/10/10) (pdf)