The Iowa Combined Request for Pollution Control and Recycling Property Tax Exemption and Certification of Pollution Control and Recycling Property is an application provided by the Iowa Department of Revenue to exempt pollution control and recycling property from taxation. This exemption is available to qualifying entities for up to two years. There are two types of Iowa Combined Request for Pollution Control and Recycling Property Tax Exemption and Certification: Type I and Type II. Type I is for the exemption of pollution control and recycling property used in the manufacturing of a product or used in the operation of a pollution control or recycling facility. To qualify for this exemption, the applicant must provide documentation that the property is used solely for the purpose of pollution control or recycling of a product and is not used for any other purpose. Type II is for the exemption of pollution control and recycling property used in the research and development of new products or processes. To qualify for this exemption, the applicant must provide documentation that the property is used solely for the purpose of research and development and is not used for any other purpose. The Iowa Combined Request for Pollution Control and Recycling Property Tax Exemption and Certification must be completed and submitted to the Iowa Department of Revenue for approval. The Department will then review the application and determine if the applicant is eligible for the exemption. If approved, the applicant will be notified in writing and the exemption will be granted.