Brownfield Programs

Brownfield/Grayfield Tax Credit Program

• Brownfield/Grayfield Tax Credit Program — Qualifying projects can receive tax credits for qualifying costs of a Brownfield or Grayfield project. If the project meets green building requirements, additional tax credits can be given.

What is a "Brownfield"?

Brownfield sites are abandoned, idled or underutilized industrial or commercial properties where real or perceived environmental contamination prevents productive expansion or redevelopment. Examples of Brownfield sites include former gas stations, dry cleaners, and other commercial operations that may have utilized products or materials potentially hazardous to the environment.

State and federal incentive programs exist that can make the purchase and redevelopment of a Brownfield site a good economic opportunity for many businesses. These incentive programs exist because Brownfield redevelopment can promote general economic health by reducing environmental hazards, cleaning up neighborhood eyesores, creating jobs, boosting tax revenue, etc.

What is a "Grayfield"?

Grayfield sites are industrial or commercial properties that are vacant, blighted, obsolete, or otherwise underutilized. A grayfield has been developed and has infrastructure in place but the property's current use is outdated or prevents a better or more efficient use of the property. Iowa law defines a grayfield as having improvements and infrastructure that are at least twenty-five years old and one or more of the following conditions exists:

• Thirty percent or more of a building located on the property that is available for occupancy has been vacant or unoccupied for a period of twelve months or more.
• The assessed value of the improvements on the property has decreased by twenty-five percent or more.
• The property is currently being used as a parking lot.
• The improvements on the property no longer exist.

Administrative Rules & Resources

• Iowa Brownfield Redevelopment Program Administrative Rules will be updated soon. Administrative Rule changes have been “Filed Emergency” [PDF: 88k]. Notice of Intended Action of proposed rule changes [PDF: 11k].
• Rules as they exist prior to these changes: [PDF: 127k] [MS Word: 41k]

• Iowa Brownfield Reuse Guide [www.iowaeconomicdevelopment.com/business/downloads/IWEbrownfields.pdf]
• Financial Assistance — Links to information about available programs that can defray the cost of Brownfield site purchases and cleanup.
• Technical Assistance — Resources and information on technical assistance available to support remediation and hazardous waste clean up at Brownfield sites.
• Quick Reference Resources — Additional links to websites dealing with Brownfield site issues.

To Learn More:

Phone: 515.725.3126
E-mail: brownfields@iowa.gov