Iowa Administrative Code

preservation officer. 414.7(1) In addition to any other review or appeal process afforded under federal or state law and regulations, the recommendations and decisions of the state historic preservation officer are subject to the review and approval of the director. This review m…

areas of planning, project monitoring, local ordinance review, local historic district organizations, and general preservation consulting. [Editorial change: IAC Supplement 2/7/24]

to projects relating to the National Register of Historic Places, the Certified Local Government program or a local preservation commission, and the preservation partnership program. [Editorial change: IAC Supplement 2/7/24]

1. Planning assistance. This program provides on-site or other forms of consultation in the preparation and review of a community or county historic preservation plan. 2. Project monitoring. The staff provides on-site or other forms of project monitoring and facilitation. 3. Loca…

significance to Iowa. [Editorial change: IAC Supplement 2/7/24]

Administrative Code, pertaining to the National Register of Historic Places shall pertain to the state register of historic places. [Editorial change: IAC Supplement 2/7/24] These rules are intended to implement Iowa Code section 15.121. [Filed 4/13/78, Notice 3/8/78—published 5/…

preservation programs in accordance with the state and federal preservation programs. The aim is to ensure the broadest possible participation of local governments in the program while maintaining standards consistent with the National Historic Preservation Act and the Secretary …

with the National Historic Preservation Act of 1966; Federal Regulations 36 CFR 61, April 13, 1984, and August 30, 1985; National Register Program Guidelines-NPS 49, Chapter 9; Iowa Code sections 15.445 to 15.459; and the guidelines for the program issued by the authority in “The…

program if the state historic preservation officer and the National Park Service certify that the local government meets the following conditions: 1. Secures appropriate county and municipal ordinances or resolutions for the creation of a local historical commission and the condu…

417.4(1) The applicant shall contact the certified local government coordinator for program guidelines and application procedures. 417.4(2) Review of the certification request for completeness and eligibility shall be conducted by the staff within 30 days. Applicants shall be adv…

Code. [Editorial change: IAC Supplement 4/3/24]

preservation commissions through state and regional conferences, technical assistance, and review of the county or local commission’s annual report. [Editorial change: IAC Supplement 4/3/24] These rules are intended to implement Iowa Code section 15.121 and Iowa Code chapter 15, …

following definitions apply: “Authority” means the economic development authority created in Iowa Code section 15.105. “Collaborative application” means an application in which multiple partners are providing monetary support for the project. “Head applicant” means the applicant …

42.2(1) The authority will accept competitive applications for tourism-related projects in each fiscal year in which funding is available. The authority will award grants to projects based on the criteria described in subrule 42.4(1) and in a manner designed to prioritize those p…

42.3(1) Eligibility. To be eligible under the program, an applicant shall meet all of the following requirements: a. The applicant must be a tourism-related entity based in the state of Iowa, including a nonprofit or for-profit organization, city, county, or regional government o…

42.4(1) Scoring process and criteria. An application meeting the requirements in rule 261—42.3(15) will be reviewed and scored by authority staff. The authority may also engage outside reviewers with relevant expertise. The higher an application’s numerical score, the more likely…

42.5(1) Notice of approval. The authority will notify successful applicants in writing of an approved request for funding. Such notification may include the terms and conditions under which approval is granted. 42.5(2) Contract required. Each successful applicant that accepts the…

42.6(1) General. Each grantee shall at all times incur expenses only as described in this chapter or in a contract executed hereunder. The authority may deny payment of grant funds for any expenditure not directly related to the implementation of a tourism-related marketing initi…

“Agreement” means a contract for financial assistance under the program describing the terms on which the financial assistance is to be provided. “Applicant” means a city applying for financial assistance under the program. “Authority” means the economic development authority cre…

45.2(1) Amount, form, and timing of assistance. a. The amount of financial assistance awarded will be determined by the authority based on the total amount of funds available to the authority for the program and based on the project details. Each applicant shall receive no more t…

45.3(1) Program eligibility. An applicant must meet the following eligibility criteria to qualify for financial assistance under this program: a. The applicant must be a city. If the project building(s) are owned by an entity other than the city, the city must provide information…

45.4(1) Each applicant that is approved for financial assistance under the program shall enter into an agreement with the authority that specifies the terms on which the financial assistance is to be provided, including the terms described in Iowa Code section 15.231(4) and 15.23…

community foundations to enhance the quality of life for residents through philanthropic activity. [ARC 0206D, IAB 4/15/26, effective 5/20/26]

“Authority” means the economic development authority created pursuant to Iowa Code section 15.105. “Community affiliate organization” means the same as defined in Iowa Code section 15E.303. “Corporation or other business entity” means any business organized for profit or a nonpro…

qualified taxpayers pursuant to the provisions of Iowa Code section 15E.305. 47.3(1) If the authority receives applications for tax credits in excess of the amount available pursuant to Iowa Code section 15E.305(2), the applications shall be prioritized by the date the authority …

available a standardized application pertaining to the allocation of endow Iowa tax credits. 47.4(1) Of the annual amount available for tax credits, 25 percent shall be reserved for those permanent endowment gifts made to community affiliate organizations. If by September 1 of an…

“Authority” means the economic development authority created in Iowa Code section 15.105. “Authority’s website” means the information and related content found at www.opportunityiowa.gov. “Average dwelling unit cost” means the costs directly related to the housing project divided…

48.2(1) Eligible project types. To receive workforce housing tax incentives pursuant to the program, a proposed housing project shall meet all of the requirements in Iowa Code section 15.353. a. For the purposes of identifying eligible project types pursuant to Iowa Code section …

48.3(1) Application. Information about applying for tax incentives will be available on the authority’s website. A housing business shall apply for tax incentives in the form and content specified by the authority. The application will include all the information described in des…

48.4(1) Eligibility. A housing business that has entered into an agreement pursuant to rule 261—48.3(15) is eligible to receive the sales tax refund and income tax credit described in Iowa Code section 15.355. Tax incentives may be claimed pursuant to Iowa Code section 15.355 and…

tax incentives pursuant to the program, a proposed disaster recovery housing project shall meet all requirements for other housing projects in rule 261—48.2(15). [ARC 0130D, IAB 3/18/26, effective 4/22/26]

48.6(1) Application. Information about applying for disaster recovery tax incentives will be available on the authority’s website. A housing business shall apply for tax incentives in the form and with the content specified by the authority. The application will include all the i…

48.7(1) Eligibility. A housing business that has entered into an agreement pursuant to rule 261—48.6(15) is eligible to receive the sales tax refund and income tax credit described in Iowa Code section 15.355. Tax incentives may be claimed pursuant to Iowa Code section 15.355 and…

the criteria in Iowa Code section 15.352(10)“b” must be located at least five miles from the city limits of a city with a population greater than 2,500 to be considered located in a small city. Population for the purposes of this rule will be as determined by either the most rece…

tax credit program is administered by the authority with the assistance of the department of cultural affairs and the department of revenue. This chapter sets forth the administration of the program by the authority. The administrative rules for the department of cultural affairs…

applications to SHPO to evaluate, in consultation with the authority, whether the property is historically significant (Part 1) and whether the proposed rehabilitation work meets the federal standards (Part 2). Part 1 and Part 2 applications will be submitted and evaluated in acc…

the applicant may submit a Part 2B application to the authority during the registration application period as announced on the authority’s website. 49.11(1) Proof of status as eligible taxpayer. An eligible taxpayer as defined in rule 261—49.3(404A) may submit a Part 2B applicati…

49.11(7), the eligible taxpayer shall have 90 calendar days or until the end of the fiscal year, whichever is less, to purchase or lease the property, if applicable, and enter into an agreement with the authority. Nothing in these rules shall affect the authority’s ability to com…

qualified rehabilitation expenditures. Part 3 of the application is used to determine whether the project has complied with the terms of the agreement as well as with applicable laws, rules and regulations, including federal standards. 49.13(1) Submission period. The fully comple…

application. The review fee for Part 2 will be due with the filing of the Part 2 application and will be based on the estimated qualified rehabilitation costs. The fee for review of Part 3 will be due with the filing of the Part 3 application and will be based on the final qualif…

49.15(1) Annual reports. The eligible taxpayer shall, for the length of the agreement, annually certify to the authority compliance with the requirements of the agreement. 49.15(2) Burden of proof. The eligible taxpayer shall have the burden of proof to demonstrate to the authori…

the agreement, Iowa Code chapter 404A, and the applicable rules have been met, the authority shall issue a tax credit certificate to the eligible taxpayer stating the amount of tax credit under Iowa Code section 404A.2 the eligible taxpayer may claim, or the authority shall issue…

Challenges to an action by the department of revenue related to tax credit transfers, claiming of tax credits, tax credit revocation, or repayment or recovery of tax credits must be brought pursuant to department of revenue 701—Chapter 7. [ARC 2944C, IAB 2/15/17, effective 3/22/1…

the program is administered by the department of cultural affairs and the department of revenue pursuant to the statutes and rules that apply to projects registered prior to August 15, 2016. On or after August 15, 2016, the program is administered by the economic development auth…

“Agreement” means an agreement between an eligible taxpayer and the authority concerning a qualified rehabilitation project as provided in Iowa Code section 404A.3(3) and rule 261—49.12(404A). “Applicant” means an eligible taxpayer described in rule 261—49.9(404A). “Assessed valu…

49.4(1) Expenditures incurred by nonprofit organizations. Notwithstanding the definition in rule 261—49.3(404A), expenditures incurred by an eligible taxpayer that is a nonprofit organization shall be considered “qualified rehabilitation expenditures” if they are any of the follo…

49.5(1) Tax credit. An eligible taxpayer who has entered into and complied with an agreement under Iowa Code section 404A.3(3) and has complied with the program statutes and rules is eligible to claim a historic tax credit of 25 percent of the qualified rehabilitation expenditure…

register more projects in a given fiscal year for tentative awards than there are tax credits available for that fiscal year under Iowa Code section 404A.4. The authority will determine the projects for which sufficient tax credits are available based on the estimated qualified r…

49.7(1) All applications and other filings related to the program shall be on such forms and in accordance with such instructions as may be established by SHPO and the authority. Information about the program, including a link to the online applications and instructions, may be o…

expenditures will exceed $750,000, the applicant shall not submit its application as a small project. The authority will not permit a small project applicant to submit additional or amended applications that would cause the final qualified expenditures to exceed $750,000. 49.8(1)…