Title X, FINANCIAL RESOURCES (Ch. 421 - 454)

If any two or more persons conspire and confederate together with fraudulent intent to obtain the exemption or credit provided for under the terms of this subchapter by making a false deed, or a false contract of purchase, they are guilty of a fraudulent practice. [C39, § 6943.15…

1. If the owner of a homestead allowed a credit under this subchapter is any of the following, the credit allowed on the homestead from the homestead credit fund shall be the entire amount of the tax levied on the homestead: a. A veteran of any of the military forces of the Unite…

1. In addition to the homestead tax credit allowed under section 425.1, subsections 1 through 4 , and the homestead exemption under section 425.1A , if applicable, persons who own or rent their homesteads and who meet the qualifications provided in this subchapter are eligible fo…

As used in this subchapter , unless the context otherwise requires: 1. “Base year” means the calendar year last ending before the claim is filed. 2. a. “Claimant” means any of the following: (1) A person filing a claim for credit under this subchapter who has attained the age of …

The right to file a claim for reimbursement or credit under this subchapter may be exercised by the claimant or on behalf of a claimant by the claimant’s legal guardian, spouse, or attorney, or by the executor or administrator of the claimant’s estate. If a claimant dies after ha…

Subject to the limitations provided in this subchapter , a claimant may annually claim a credit for property taxes due during the fiscal year next following the base year or claim a reimbursement for rent constituting property taxes paid in the base year. The amount of the credit…

1. The following exemptions from taxation shall be allowed in addition to the homestead credit for an owner that has attained the age of sixty-five years by January 1 of the assessment year: a. For the assessment year beginning January 1, 2023, the eligible homestead, not to exce…

1. A person who wishes to qualify for the homestead credit allowed under this subchapter shall obtain the appropriate forms for filing for the credit from the assessor. The person claiming the credit shall file a verified statement and designation of homestead with the assessor f…

1. A claim for reimbursement for rent constituting property taxes paid shall not be paid or allowed, unless the claim is filed with and in the possession of the department of health and human services on or before June 1 of the year following the base year. 2. A claim for credit …

The amount of any claim for credit or reimbursement payable under this subchapter may be applied by the department of revenue against any tax liability, delinquent accounts, charges, loans, fees, or other indebtedness due the state or state agency that has a formal agreement with…

Only one claimant per household per year shall be entitled to reimbursement under this subchapter and only one claimant per household per fiscal year shall be entitled to a credit under this subchapter . [C75, 77, 79, 81, §425.22 ] 2018 Acts, ch 1041, §127 Referred to in §25B.7 ,…

The amount of any claim for credit or reimbursement filed under this subchapter shall be determined as provided in this section . 1. a. The tentative credit or reimbursement for a claimant described in section 425.17, subsection 2 , paragraph “a” , subparagraph (1), shall be dete…

For claimants under section 425.17, subsection 2 , paragraph “a” , subparagraphs (1) and (2), and for the calculation under section 425.23, subsection 1 , paragraph “c” , subparagraph (1), in any case in which property taxes due or rent constituting property taxes paid for any ho…

1. The director of revenue shall make available suitable forms with instructions for claimants of the credit for property taxes due. Each assessor and county treasurer shall make available the forms and instructions. The claim shall be in a form as the director of revenue may pre…

1. Every claimant for the credit for property taxes due shall give the department of revenue, in support of the claim, reasonable proof of: a. Age and total disability, if any. b. Property taxes due. c. Homestead credit allowed against property taxes due. d. Changes of homestead.…

1. a. The department of revenue is responsible for the audit of claims for credit of property taxes due under this subchapter . b. The department of health and human services is responsible for the audit of claims for reimbursement for rent constituting property taxes paid under …

1. A claimant for the credit for property taxes due shall expressly waive any right to confidentiality relating to all income tax information obtainable through the department of revenue, including all information covered by sections 422.20 and 422.72 . This waiver shall apply to…

1. A person who makes a false affidavit for the purpose of obtaining credit or reimbursement provided for in this subchapter or who knowingly receives the credit or reimbursement without being legally entitled to it or makes claim for the credit or reimbursement in more than one …

1. The assessor shall retain a permanent file of current homestead claims filed in the assessor’s office. The assessor shall file a notice of transfer of property for which a claim is filed when notice is received from the office of the county recorder. 2. The county recorder sha…

1. A notice authorized or required under this subchapter related to a credit for property taxes due may be given by mailing the notice to the person for whom it is intended, addressed to that person at the address given in the last credit claim form filed by the person pursuant t…

1. Judicial review of the actions of the director of revenue or the department of revenue under this subchapter may be sought in accordance with the terms of chapter 17A and the rules of the department of revenue. 2. Judicial review of the actions of the director of health and hu…

A claim for credit for property taxes due shall be disallowed if the department of revenue finds that the claimant or a person of the claimant’s household received title to the homestead primarily for the purpose of receiving benefits under this subchapter . [C75, 77, 79, 81, §42…

1. If upon petition by a claimant the department of health and human services determines that a landlord has increased the claimant’s rent primarily because the claimant is eligible for reimbursement under this subchapter , the department of health and human services shall reques…

1. If the department of health and human services orders a landlord to reduce rent to a claimant, then upon the request of the landlord the department of health and human services shall hold a prompt hearing of the matter, to be conducted in accordance with the rules of the depar…

It is an affirmative defense to any action by a landlord based upon nonpayment or partial payment of rent that the landlord increased the rent primarily because the tenant had received, or was eligible for, reimbursement under this subchapter . [C75, 77, 79, 81, §425.35 ] 2018 Ac…

Discrimination by a landlord in the rental of or in rent charges for a homestead because the tenant has received or is eligible for reimbursement under this subchapter is a simple misdemeanor. [C75, 77, 79, 81, §425.36 ] 2018 Acts, ch 1041, §127 Referred to in §25B.7 , 427.9 , 43…

The director of revenue and the director of health and human services shall each adopt rules in accordance with chapter 17A for the interpretation and proper administration of this subchapter and each department’s applicable powers and duties under this subchapter , including rul…

1. a. The elderly and disabled property tax credit fund is created. There is appropriated annually from the general fund of the state to the department of revenue to be credited to the elderly and disabled property tax credit fund, from funds not otherwise appropriated, an amount…

All claims which have been allowed by the board of supervisors shall be certified on or before August 1, in each year, by the county auditor to the county treasurer, which certificates shall list the total amount of dollars, listed by taxing district in the county, due for homest…

1. A low-income tax credit and reimbursement fund is created. Within the low-income tax credit and reimbursement fund, a rent reimbursement account is created under the control of the department of health and human services and a tax credit account is created under the control of…

If the assessor who last listed and valued a claimed eligible homestead did not, in the description and valuation thereof, comply with the provisions of section 428.7 , the assessor shall, if still in office, on the written request of such claimant and without expense to the clai…

If a person fails to file a claim or to have a claim on file with the assessor for the credits provided in this subchapter , the person is deemed to have waived the homestead exemption and credit for the year in which the person failed to file the claim or to have a claim on file…

1. Any person whose claim is denied under the provisions of this subchapter may appeal from the action of the board of supervisors to the district court of the county in which said claimed homestead is situated by giving written notice of such appeal to the county auditor of said…

1. The director of revenue shall prescribe the form for the making of a verified statement and designation of homestead, the form for the supporting affidavits required herein, and such other forms as may be necessary for the proper administration of this subchapter . Whenever ne…

1. If the amount of credit apportioned to any homestead under the provisions of this subchapter in any year shall exceed the total tax, exclusive of any special assessments levied against said homestead, then such excess shall be remitted by the county treasurer to the department…