Iowa § 15.510 - 15.510 Property tax exemption.
Full text of Iowa Iowa Code § 15.510 — 15.510 Property tax exemption., with citation guidance and answers to common questions.
§ 15.510. 15.510 Property tax exemption.
1. If an eligible business has been authorized by the board to receive tax incentives under the program, a community in which the eligible business’s project is located may grant the eligible business a property tax exemption for a portion of the actual value added by improvements to real property through the project. The community may allow a property tax exemption for a period not to exceed ten years beginning the year that the improvements to real property are first assessed for taxation. 2. For purposes of this section, “improvements” means new construction, and rehabilitation of and additions to existing structures. 3. A property tax exemption granted under subsection 1 shall apply to all taxing districts, except for school districts, in which the real property is located. 2025 Acts, ch 136, §17, 20 NEW section Wed Dec 10 22:04:47 2025 Iowa Code 2026, Section 15.510 (2, 2)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 15.510
What does Iowa Code § 15.510 cover?
Section 15.510 ("15.510 Property tax exemption.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 15.510?
A common citation format is "Iowa Code § 15.510" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 15.510 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.