Iowa Administrative Code
Agency 223 - Historical Division
Chapter 48 - Historic Preservation and Cultural and Entertainment District Tax Credits
Rule 223-48.16 - Application Processing Fees
Universal Citation: IA Admin Code 223-48.16
Current through Register Vol. 47, No. 6, September 18, 2024
A nonrefundable fee for application processing of parts two and three of an application will be charged for review of requests for certification of a rehabilitation project for historic tax credits. An initial review fee will be due with the filing of part two of an application. An additional fee for review of completed rehabilitation work will be due with the filing of part three of an application. Fees will be based on the amount of qualified rehabilitation costs. The fee schedule is as follows:
| For projects with qualified reliabilitation costs of: | Part 2 Processing Fee | Part 3 Processing Fee |
| $50,000 or less | No cost | No cost |
| $50,001 to $100,000 | $250 | $250 |
| $100,001 to $500,000 | $500 | $500 |
| $500,001 to $1,000,000 | $750 | 0.5 percent of qualified rehabilitation costs (i.e., 0.005 X costs) |
| $1,000,001 to $6,000,000 | $1,000 | |
| Over $6,000,000 | $1,500 | $30,000 |
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