Welcome to the map of the Broadband Targeted Service Area designations used for the Tax Exemption Program provided in Iowa House File 655. House File 655 provides a property tax exemption for installation of broadband infrastructure that facilitates broadband service at or above 25 megabits per second of download speed and 3 megabits per second of upload speed within a targeted service area, which installation is commenced and completed on or after July 1, 2015, and prior to July 1, 2020, and which is used to deliver Internet services to the public. The exemption is a 100 percent exemption from taxation for a period of 10 years based on the actual value added by the installation of the broadband infrastructure. The Act provides procedures relating to applying for the tax exemption, granting the tax exemption, and assessing the property of companies receiving the exemption. The tax exemption established in the Act applies to assessment years beginning on or after January 1, 2016. The Act provides that Iowa Code section 25B.7 does not apply to the tax exemption created in the Act. Click on the links below to view the administrative rules applicable to appealing the office's determination of whether a particular census block is a targeted service area, and, if you are a communications service provider, applying to certify a project.