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and produce electricity solely for their own consumption, except for inadvertent
unscheduled deliveries to their electric utility.
Alternate Energy Revolving Loan Program (ALERP) – Bundestaat: Iowa
The AERLP provides loan funds to individuals and organizations that seek to build
renewable energy production facilities in Iowa. Eligible renewable energy technologies
include solar, biomass, wind and small hydro. Successful applicants will receive a single,
low-interest loan that consists of a combination of AERLP funds and matching lenderprovided
funds. The AERLP provides 50% of the total loan at 0% interest, with a
maximum of $1 million. The remainder of the loan is provided by a lender at market rate.
The maximum loan term allowed for the AERLP funds is 20 years. As the loans are paid
back to the Iowa Energy Center, those funds are channeled back into the program and
are made available to new applicants.
Technical applications for projects with a total financed capital cost of $50,000 or less
are reviewed on a continuous basis. Higher cost project are reviewed on a quarterly
basis according to the following deadlines: Oct. 31, Jan. 31, Apr. 30 and July 31. As of
July 2008, the AERLP had provided loans of more than $10.89 million in support of 80
renewable energy projects.
Wind and Solar Energy Equipment Exemption – Bundestaat: Iowa
This statute exempts from the state sales tax the total cost of wind energy equipment
and all materials used to manufacture, install or construct wind energy systems. The
exemption does not apply to equipment used to construct a plant to manufacture wind
energy systems.
As of July 1, 2006, solar energy equipment is also exempt from the state sales tax. Solar
equipment means any equipment that is used to convert incident solar radiation to
energy, or equipment used to transform the converted energy to storage or to some
point of use.
Property Tax Exemption for Renewable Energy Systems – Bundestaat: Iowa
In Iowa, the market value added to a property by a solar or wind energy system is
exempt from the state's property tax for five full assessment years. According to Iowa
law, eligible systems include (1) a system of equipment capable of collecting and
converting incident solar radiation or wind energy into thermal, mechanical, or electrical
energy and transforming these forms of energy by a separate apparatus to storage or to
a point of use which is constructed or installed after January 1, 1978; or (2) a system
that uses the basic design of the building to maximize solar heat gain during the cold
season and to minimize solar heat gain in the hot season and that uses natural means to
collect, store and distribute solar energy which is constructed or installed after January
1, 1981.
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