Iowa Association of Business and Industry Foundation
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Shell Buildings
Bill # HF 2410, HF 2315
Bill Name Shell Buildings
House Action None
Senate Action Passed
Final Action

None

Details
This bill provides that the property tax exemption for a shell building may begin in the assessment year following the assessment year in which the reconstruction or renovation commences if it involves complete replacement or refitting of an existing building or structure.  The bill further provides for the exemption on building being renovated and the land on which the building is located.


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