§ 425.16 — Additional tax credit

Iowa § 425.16

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 425: HOMESTEAD TAX CREDITS, EXEMPTIONS, AND REIMBURSEMENT

Text

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 for a property tax credit for property taxes due or reimbursement of rent constituting
property taxes paid.
2. a. The property tax credit for property taxes due under this subchapter shall be
administered by the department of revenue, the assessor, and other county officials as
provided in this subchapter.

b. The reimbursement of rent constituting property taxes paid under this subchapter
shall be administered by the department of health and human services as provided in this
subchapter.

Legislative History

[C75, 77, 79, 81, §425.16]