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
bythepersonorownedbyafamilyfarmcorporationofwhichthepersonisashareholderand
occupant of the property and so designated by proceeding as provided in this section. To be
eligibletoreceivetheexemption, thepersonclaimingitshallhaverecordedintheofficeofthe
county recorder of the county in which is located the property designated for the exemption,
evidence of property ownership by that person or the family farm corporation of which the
person is a shareholder and the military certificate of satisfactory service, order transferring
to inactive status, reserve, retirement, order of separation from service, honorable dis
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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
bythepersonorownedbyafamilyfarmcorporationofwhichthepersonisashareholderand
occupant of the property and so designated by proceeding as provided in this section. To be
eligibletoreceivetheexemption, thepersonclaimingitshallhaverecordedintheofficeofthe
county recorder of the county in which is located the property designated for the exemption,
evidence of property ownership by that person or the family farm corporation of which the
person is a shareholder and the military certificate of satisfactory service, order transferring
to inactive status, reserve, retirement, order of separation from service, honorable discharge
or a copy of any of these documents of the person claiming or through whom is claimed the
exemption. In the case of a person claiming the exemption as a veteran described in section
35.1, subsection 2, paragraph “b”, subparagraph (6) or (7), the person shall file the statement
required by section 35.2.
2. The person shall file with the appropriate assessor on forms obtained from the assessor
the claim for exemption for the year for which the person is first claiming the exemption.
The claim shall be filed not later than July 1 of the year for which the person is claiming the
exemption. Theclaimshallsetoutthefactthatthepersonisaresidentofanddomiciledinthe
state of Iowa, and a person within the terms of section 426A.11, and shall give the volume and
5 MILITARY SERVICE TAX CREDIT AND EXEMPTIONS, §426A.14
page on which the certificate of satisfactory service, order of separation, retirement, furlough
to reserve, inactive status, or honorable discharge or certified copy thereof is recorded in the
office of the county recorder, and may include the designation of the property from which
the exemption is to be made, and shall further state that the claimant is the equitable or legal
ownerofthepropertydesignatedorifthepropertyisownedbyafamilyfarmcorporation,that
the person is a shareholder of that corporation and that the person occupies the property. In
the case of a person claiming the exemption as a veteran described in section 35.1, subsection
2, paragraph “b”, subparagraph (6) or (7), the person shall file the statement required by
section 35.2.
3. Upon the filing and allowance of the claim, the claim shall be allowed to that person for
successive years without further filing. Provided, that notwithstanding the filing or having
on file a claim for exemption, the person or person’s spouse is the legal or equitable owner of
the property on July 1 of the year for which the claim is allowed. When the property is sold or
transferred or the person wishes to designate different property for the exemption, a person
who wishes to receive the exemption shall refile for the exemption. A person who sells or
transfers property which is designated for the exemption or the personal representative of a
deceased person who owned such property shall provide written notice to the assessor that
the property is no longer legally or equitably owned by the former claimant.
4. In case the owner of the property is in active service in any of the armed forces of the
United States or of this state, including the nurses corps of the state or of the United States,
or is sixty-five years of age or older, or is disabled, the claim may be filed by any member of
the owner’s family, by the owner’s guardian or conservator, or by any other person who may
represent the owner under power of attorney. In all cases where the owner of the property is
married, the spouse may file the claim for exemption. A person may not claim an exemption
in more than one county of the state, and if a designation is not made the exemption shall
apply to the homestead, if any.
5. a. Except as provided in paragraph “b”, the list of the names and addresses of
individuals allowed a military service tax exemption under this chapter and maintained by
the county recorder, county treasurer, county assessor, city assessor, or other government
body is confidential information and shall not be disseminated to any person unless
otherwise ordered by a court or released by the lawful custodian of the records pursuant to
state or federal law. The county recorder, county treasurer, county assessor, city assessor, or
other government body responsible for maintaining the names and addresses of individuals
allowed an exemption under this chapter may display such exemption on individual paper
records and individual electronic records, including display on an internet site.
b. Upon request, a county recorder, county assessor, city assessor, or other entity may
share information as described in paragraph “a” to a county veterans service officer for
purposes of providing information on benefits and services available to veterans and their
families.