Funding Resources

IA Methane Gas Conversion Property Tax Exemption
Type of Incentive	Tax
Eligible States	IA
Eligible Technology	Backpressure Turbine, Boiler, Combustion Turbine, Condensing Turbine, Extracting Turbine, Fuel Cell, Microturbine, Other, Reciprocating Engine, Heat Recovery Generator, Stirling Engine
Eligible Fuel	Biogas, LFG, Other
Eligible Project Size	All (MW)
Number of Awards
Size of Award	This statute exempts personal property, real property, and improvements to real property used to collect and convert methane gas to energy in an operation connected with, or in conjunction with, a publicly owned sanitary landfill from the state property tax. If the property also burns another fuel, the exemption shall apply to that portion of the value of such property, which equals the ratio that its use of methane gas bears to total fuel consumed. Applications shall be filed with the assessing authority not later than February 1, of each year for which the exemption is requested on forms provided by the Department of Revenue and Finance.
Start Date	1/1/1998
End Date
Minimum Efficiency(%)
Additional Information	* The start date of 1/1/1998 is an estimate
Web Site	http://coolice.legis.state.ia.us/Cool-ICE/ default.asp?category=billinfo&service=IowaCode&ga=82&input=427.1
Additional Web Site	http://www.iowa.gov/tax/forms/0654065.pdf
Primary Contact	Tommi Makila 502 E. 9th Street Des Moines, IA 50319 U.S.A. Tommi Makila (tommi.makila@dnr.iowa.gov) (515) 281-3142