IOWA
Application for Business Property Tax Credit
Iowa Code Section 426C.3
Initial Application
Reapplication By Owner Only
This application must be received by the city or county assessor where the property is located by July 1.
An
application received after July 1 will be considered as an application for the following year. Contact
information for all assessors can be found at the Iowa State Association of Assessors
website:
Applicant/Owner Contact Information – Please Print
Name: _____________________________________________________________
Mailing Address:______________________________________________________
Phone (_____): _________________ eMail:________________________________
Date:___________________ City/County Assessing Jurisdiction:____________________________
Owner’s Name:____________________________________________________________________
Parcel Numbers (attach additional sheets if necessary):
__________________________________
_____________________________________
__________________________________
_____________________________________
Property Address: __________________________________________________________________
__________________________________________________________________
I certify that this parcel, or property unit, as defined in Iowa Code section 426C.1, is classified and
taxed as commercial, industrial, or railway property under chapter 434. I certify that the property is not
rented or leased to low-income individuals or families as authorized by section 42 of the Internal
Revenue Code.
I certify that the property/property unit indicated above is not a mobile home park, manufactured home
community, land-leased community, or assisted living facility, as those terms are defined in section
441.21, subsection 13, or property primarily used or intended for human habitation containing three or
more separate dwelling units and not eligible for the credit.
I certify the property unit identified above is eligible for the credit.
Signature: ______________________________________________ Date:______________________
Written notification must be given to the assessor if this property unit
ceases to qualify for the credit.
Office Use Only:
Assessment Year Applicable:____________________
Assessor or Authorized Representative:
I recommend that the application be: allowed: ______
disallowed:______
Signed:________________________________________
Date: ____________________
Board of Supervisors: allowed:_____ disallowed:_______ Date: ____________________
County #:_________
Year of Application:_________
Unit #:____________________
# of Parcels:__________
Sequence:________________________
54-024a (03/06/17)