Iowa § 427.19 Exemptions eligibility — prorating

Iowa Statutes

§ 427.19 — Exemptions eligibility — prorating

Iowa § 427.19

Title XFINANCIAL RESOURCES

Ch. 427PROPERTY EXEMPT AND TAXABLE

This text of Iowa § 427.19 (Exemptions eligibility — prorating) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 427.19 (2026).

Text

All credits for and exemptions from property taxes for which an application is required
shall be granted on the basis of eligibility in the fiscal year for which the application is filed.
If the property which has received a credit or exemption becomes ineligible for the credit or
exemption during the fiscal year for which it was granted, the property is subject to the taxes
in a prorated amount for that part of the fiscal year for which the property was ineligible for
the credit or exemption.

Free access — add to your briefcase to read the full text and ask questions with AI

All credits for and exemptions from property taxes for which an application is required
shall be granted on the basis of eligibility in the fiscal year for which the application is filed.
If the property which has received a credit or exemption becomes ineligible for the credit or
exemption during the fiscal year for which it was granted, the property is subject to the taxes
in a prorated amount for that part of the fiscal year for which the property was ineligible for
the credit or exemption.