Utility companies are subject to a tax on the generation, delivery, and transmission of electricity, gas, and water under Iowa Code chapters 437A and 437B. These properties may also be subject to the statewide property tax. This page provides forms for reporting information regarding these taxes along with other information.
Utility Replacement Tax Task Force
Replacement Tax Valuations (Gas & Electric Utilities for County Auditors)
Replacement Tax Forms
Replacement Tax Form A (53-004) (excel) Form A Instructions (53-005) (pdf)
Replacement Tax Form B (53-006) (excel) Form B Instructions (53-007) (pdf)
Replacement Tax Form C (53-002) (excel) Form C Instructions (53-003) (pdf)
Estimated Replacement Tax Form (53-018) (pdf)
Estimated Replacement Tax Instructions (53-021) (pdf)
New Utility Replacement Tax Company Registration Form (53-026) (pdf)
Utility/Railroad Tax District Change Form - Disposition of Change Form 2 (53-019) (excel)