Iowa Administrative Code

operate in accordance with the following requirements: 414.2(1) The National Historic Preservation Act (16 U.S.C. 470 et seq.). 414.2(2) Title 36 of the Code of Federal Regulations Part 60 (36 CFR 60). 414.2(3) Title 36 of the Code of Federal Regulations Part 61 (36 CFR 61). 414.…

requirements, the authority shall employ a professionally qualified staff that meets the requirements set forth in 36 CFR §61.4(e). [ARC 0268C, IAB 8/8/12, effective 9/12/12; Editorial change: IAC Supplement 2/7/24]

National Historic Preservation Act and its implementing regulations at 36 CFR Part 60, 36 CFR Part 61, and 36 CFR Part 800 shall apply to terms as they are used through this chapter. In addition, the following definitions apply: “Act” means the National Historic Preservation Act …

414.5(1) Technical assistance. The state historic preservation office (SHPO) shall advise and assist federal agencies in carrying out their responsibilities under the Act (and other federal historic preservation laws) and shall cooperate with federal agencies, state agencies, loc…

414.6(1) The level of effort required to meet the “reasonable and good faith” standard in Section 106 review is set forth in 36 CFR §800.4. The level of effort required shall be based on past planning, research and studies; the magnitude and nature of the undertaking and the degr…

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…

“Agreement” means an agreement between an eligible taxpayer and the authority entered into pursuant to Iowa Code section 404A.3(3) and rule 261—49.11(404A). “Applicant” means an eligible taxpayer that has submitted an application pursuant to this chapter. “Authority” means the ec…

the applicant may submit a Part 2B application. 49.10(1) Submission period. The authority will accept Part 2B applications for small projects as described in subrule 49.4(3). Applications for large projects will be accepted only during application periods established on the autho…

49.10(5), 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. The authority shall not enter an agreement until it receives proof…

49.12(1) Certification that the applicant is an eligible taxpayer. 49.12(2) A schedule of total expenditures for the project that identifies the final qualified rehabilitation expenditures and those expenditures that are not qualified, in the form prescribed by the authority. 49.…

an application. The review fee for Part 2 will be due with the filing of the Part 2 application and will equal $500 for projects with estimated qualified rehabilitation costs less than or equal to $750,000 and will equal $1,000 for projects with estimated qualified rehabilitation…

49.14(1) Reports. In addition to the annual certification required by Iowa Code section 404A.3(4), the eligible taxpayer shall submit information reasonably required by the authority to make reports to the authority’s board, the governor’s office, or the general assembly. 49.14(2…

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…

Code chapter 17A. Challenges to an action by the department of revenue related to the program must be brought pursuant to any applicable rules adopted by the department of revenue. [ARC 0336D, IAB 6/10/26, effective 7/15/26]