Iowa Code § 437A.20 — Tax exemptions

1 T A XES ON ELECTRICITY AND NA TURAL G A S PRO VIDERS, §437A .20 437A .20 T ax e x emptions. Except as provided in section 437A .16 , 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from property tax on January 1, 1999, such exemption shall continue until the exemption expires, is phased out, or is repealed.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 . 98 Acts, ch 1194, §21, 40 Fri Dec 12 20:25:46 2025 Iowa Code 2026, Section 437A .20 (18, 0)