{"data":{"id":"us-ia/iowa-code-404.3d","jurisdiction":"us-ia","citation":"Iowa Code § 404.3D","heading":"Exemptions for residential property.","body":"For revitalization areas established under this chapter on or after July 1, 2024, and for first-year exemption applications for property located in a revitalization area in existence on July 1, 2024, filed on or after July 1, 2024, an exemption authorized under this chapter for property that is residential property shall not apply to property tax levies imposed by a school district.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 404 - URBAN REVITALIZATION TAX EXEMPTIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/404.3D.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"9e4d3a0cb873f55b4f91a164e9902f3720218b79a5ad9511e0c93090542fa3bc","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-404.3c","next":"us-ia/iowa-code-404.4"},"notice":"GroundRules: Original legal text. Not legal advice."}