§ 425.3 — Verification of claims for homestead credit

Iowa § 425.3

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

Text

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 shall give notice to the assessor of each transfer of title filed in the
recorder’s office. The notice shall describe the property transferred, the name of the person
transferring the title to the property, and the name of the person to whom title to the property
has been transferred.

3. Not later than July 6 of each year, the assessor shall remit the statements and
designation of homesteads to the county auditor with the assessor’s recommendation for
allowance or disallowance. If the assessor recommends disallowance of a claim, the assessor
shall submit the reasons for the recommendation, in writing, to the county auditor.
4. Thecountyauditorshallforwardtheclaimstotheboardofsupervisors. Theboardshall
allow or disallow the claims. If the board disallows a claim, it shall send written notice, by
mail, to the claimant at the claimant’s last known address. The notice shall state the reasons
for disallowing the claim. The board is not required to send notice that a claim is disallowed
if the claimant voluntarily withdraws the claim.

Legislative History

[C39, §6943.144; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.3; 82 Acts, ch 1246, §2, 11]