Iowa § 404.3A Residential development area exemption

Iowa Statutes

§ 404.3A — Residential development area exemption

Iowa § 404.3A

Title IXLOCAL GOVERNMENT

Ch. 404URBAN REVITALIZATION TAX EXEMPTIONS

This text of Iowa § 404.3A (Residential development area exemption) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 404.3A (2026).

Text

Notwithstanding the schedules provided for in section 404.3, all qualified real estate
assessed as residential property, excluding property classified as residential property under
section 441.21, subsection 14, paragraph “a”, subparagraph (6), in an area designated under
section 404.1, subsection 5, is eligible to receive an exemption from taxation on the first
seventy-five thousand dollars of actual value added by the improvements. The exemption is
for a period of five years.

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Notwithstanding the schedules provided for in section 404.3, all qualified real estate
assessed as residential property, excluding property classified as residential property under
section 441.21, subsection 14, paragraph “a”, subparagraph (6), in an area designated under
section 404.1, subsection 5, is eligible to receive an exemption from taxation on the first
seventy-five thousand dollars of actual value added by the improvements. The exemption is
for a period of five years.