59 chapters · 1,000 sections in this title.
Iowa Code § 426A.1 Definitions.
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As used in this chapter , unless the context otherwise requires, “book” , “list” , “record” , or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1 . 2000 Acts, ch 1148, §1
Iowa Code § 426A.11 Military service — exemptions.
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The following exemptions from taxation shall be allowed: 1. The property, not to exceed two thousand seven hundred seventy-eight dollars in taxable value for assessment years beginning before January 1, 2023, of any veteran, as defined in section 35.1 , of World War I. 2. a. The …
Iowa Code § 426A.12 Exemptions to relatives.
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1. In case any person in the foregoing classifications does not claim the exemption from taxation, it shall be allowed in the name of the person to the same extent on the property of any one of the following persons in the order named: a. The spouse, or surviving spouse remaining…
Iowa Code § 426A.13 Claim for military tax exemption — discharge recorded.
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1. A person named in section 426A.11 , who is a resident of and domiciled in the state of Iowa, shall receive a reduction equal to the exemption, to be made from any property owned by the person or owned by a family farm corporation of which the person is a shareholder and occupa…