Iowa § 437B.16 Tax exemptions

Iowa Statutes

§ 437B.16 — Tax exemptions

Iowa § 437B.16

Title XFINANCIAL RESOURCES

Ch. 437BTAXES ON RATE-REGULATED WATER UTILITIES

This text of Iowa § 437B.16 (Tax exemptions) 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 § 437B.16 (2026).

Text

Except as provided in section 437B.12, all property tax exemptions in the Code do not
apply to property subject to the statewide property tax unless such exemptions expressly
refer to the statewide property tax, except that if property was exempt from property tax on
January 1, 2013, such exemption shall continue until the exemption expires, is phased out,
or is repealed. The property of a taxpayer who does not owe any replacement tax is exempt
from the statewide property tax for the coinciding assessment year.

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Except as provided in section 437B.12, all property tax exemptions in the Code do not
apply to property subject to the statewide property tax unless such exemptions expressly
refer to the statewide property tax, except that if property was exempt from property tax on
January 1, 2013, such exemption shall continue until the exemption expires, is phased out,
or is repealed. The property of a taxpayer who does not owe any replacement tax is exempt
from the statewide property tax for the coinciding assessment year.