Iowa § 426A.11 Military service — exemptions

Iowa Statutes

§ 426A.11 — Military service — exemptions

Iowa § 426A.11

Title XFINANCIAL RESOURCES

Ch. 426AMILITARY SERVICE TAX CREDIT AND EXEMPTIONS

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Bluebook

Iowa Code § 426A.11 (2026).

Text

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 property, not to exceed one thousand eight hundred fifty-two dollars in taxable value for assessment years beginning before January 1, 2023, of an honorably separated, retired, furloughed to a reserve, placed on inactive status, or discharged veteran, as defined in section 35.1, subsection 2, paragraph “a” or “b”.

b.The property, not to exceed four thousand dollars in taxable value for the assessment years beginning on or after January 1, 2023, of an honorably separated, retired, furloughed to a reserve, placed on

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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 property, not to exceed one thousand eight hundred fifty-two dollars in taxable
value for assessment years beginning before January 1, 2023, of an honorably separated,
retired, furloughed to a reserve, placed on inactive status, or discharged veteran, as defined
in section 35.1, subsection 2, paragraph “a” or “b”.
b. The property, not to exceed four thousand dollars in taxable value for the assessment
years beginning on or after January 1, 2023, of an honorably separated, retired, furloughed
to a reserve, placed on inactive status, or discharged veteran, as defined in section 35.1,
subsection 2, paragraph “a” or “b”.
3. Where the word “veteran” appears in this chapter, it includes without limitation the
members of the United States air force, merchant marine, and coast guard.
4. For purposes of this chapter, unless the context otherwise requires, “veteran” also
means a resident of this state who is a former member of the armed forces of the United
States and who served for a minimum aggregate of eighteen months and who was discharged
under honorable conditions. However, “veteran” also means a resident of this state who is a
former member of the armed forces of the United States and who, after serving fewer than
eighteen months, was honorably discharged because of a service-related injury sustained
by the veteran.
§426A.11, MILITARY SERVICE TAX CREDIT AND EXEMPTIONS 4
5. For the purpose of determining a military tax exemption under this section, property
includes a manufactured or mobile home as defined in section 435.1.