Form 54-064 - Combined Request For Pollution Control And Recycling Property Tax Exemption And Certification Of Pollution Control And Recycling Property Page 4
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Pollution Control and Recycling Property Tax Exemption and
Certification of Pollution Control and Recycling Property
FILING INSTRUCTIONS
Subsection 427.1(19) of the Code of Iowa provides an annual property tax exemption for qualified pollution control or
recycling property.
For most property, the exemption begins on January first of the year following completion of the installation or
construction of the property. However, for property, the installation or construction of which was completed between
September 23, 1970, and December 31, 1974, the exemption began January 1, 1975. Property which was not exempted
in the first year of the period may be exempted in subsequent years if the property is otherwise eligible and proper
application is made.
WHAT IS ELIGIBLE
To be eligible for the property tax exemption, the property must meet three general qualifications:
1. Installation or construction must have been completed after September 23, 1970, for pollution control property and
for recycling property beginning January 1, 1994.
2. Construction or installation must have been completed by December 31 of the year preceding the year for which
exemption is claimed.
3. The property must be certified by the Department of Natural Resources.
HOW TO FILE
1. Complete all three pages of the attached combined request. Complete descriptions are required on pages 2 and 3.
2. Send one copy of this form to the Iowa Department of Natural Resources. Keep a copy for your files. The department
will notify you of the action taken on your request within 10 days of receiving it.
3. If the request for certification is granted, the department will mail you two copies of the certificate. You should then
submit a copy of your request with one copy of the certificate to the assessing authority by February 1 of the year for
which the exemption is claimed. Applications for exemption of pollution control property that is assessed by the
Director of Revenue are to be filed with the Iowa Department of Revenue, Hoover State Office Building, Des
Moines, Iowa 50319. All other property tax exemption applications are to be filed with your local assessor. The
assessing authority will not allow an exemption unless the certificate from the Iowa Department of Natural
Resources is submitted. Once filed and allowed, additional applications for exemption are not required.
4. Retain a copy of the request form and remaining certificate for your records.
5. If the director of the Iowa Department of Natural Resources denies your request or grants only a portion of the
request, you may appeal to the Environmental Protection Commission by filing an appeal within 30 days of your
receipt of the director’s written decision. If you are aggrieved or adversely affected by the commission’s decision on
appeal, you may seek judicial review under the Iowa Administrative Procedures Act.
6. Any property owner who is dissatisfied with their assessment may file a protest with the board of review on or after
April 16 to and including May 5, of the year of the assessment.
Special note about filing with the Iowa Department of Natural Resources:
A request for certification may be submitted to the department at any time after installation or construction is completed.
However, if you are planning to submit a request in January in order to meet the February 1 deadline for filing an
application for exemption with the assessing authority, you should file by January 1 so that the department will be able to
process the request in time to meet the February 1 filing deadline.
ELIGIBILITY GUIDELINES
Property considered eligible by the Iowa Department of Natural Resources
The Environmental Protection Commission has adopted rules (Chapter 567-11 of the Iowa Administrative Code) which,
among other things, establish guidelines of property normally considered eligible and ineligible. The guidelines are
illustrative and not determinative.
(continued on reverse)
54-064d (7/99)
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