Developing and revitalizing new or economically stressed parts of Iowa has always been a goal of the legislature. The Enterprise Zone tax incentives are designed to stimulate development by businesses and developers to make new investments, and create or retain jobs in these distressed areas. The goal of the program is to revitalize these areas and make them competitive with other locations throughout the state.

Businesses that want to locate in designated enterprise zones can  apply. The business must make a minimum qualifying investment of $500,000 over a three year period. A local property tax exemption of up to 100% of the value added to the property to a period not to exceed 10 years may also be available.

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