§ 435.22 — Annual tax — credit

Iowa § 435.22

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 435: PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES

Text

1. The owner of each mobile home or manufactured home located within a manufactured
home community or mobile home park shall pay to the county treasurer an annual tax.
However, when the owner is any educational institution and the home is used solely for
student housing or when the owner is the state of Iowa or a subdivision of the state, the
owner shall be exempt from the tax. The annual tax shall be computed as follows:
a. Multiply the number of square feet of floor space each home contains when parked and
in use by twenty cents. In computing floor space, the exterior measurements of the home
shall be used as shown on the certificate of title, but not including any area occupied by a
hitching device.
b. (1) If the owner of the home is an Iowa resident, has attained the age of twenty-three
years on or before December 31 of the base year, and has an income when included with that
of a spouse which is less than eight thousand five hundred dollars per year, the annual tax
shall not be imposed on the home. If the income is eight thousand five hundred dollars or
more but less than sixteen thousand five hundred dollars, the annual tax shall be computed
as follows:

If the Household Annual Tax Per
Income is: Square Foot:
$ 8,500 — 9,499.99 3.0 cents
9,500 — 10,499.99 6.0
10,500 — 12,499.99 10.0
12,500 — 14,499.99 13.0
14,500 — 16,499.99 15.0
(2) For purposes of this paragraph “b”, “income” means income as defined in section
425.17, subsection 7, and “base year” means the calendar year preceding the year in which
the claim for a reduced rate of tax is filed. The home reduced rate of tax shall only be
allowed on the home in which the claimant is residing at the time the claim for a reduced
rate of tax is filed or was residing at the time of the claimant’s death in the case of a claim
filed on behalf of a deceased claimant by the claimant’s legal guardian, spouse, or attorney,
or by the executor or administrator of the claimant’s estate.
(3) Beginning with the 1998 base year, the income dollar amounts set forth in this
paragraph “b” shall be multiplied by the cumulative adjustment factor for that base year as
determined in section 425.23, subsection 4.
2. The amount thus computed shall be the annual tax for all homes, except as follows:
a. For the sixth through ninth years after the year of manufacture the annual tax is ninety
percent of the tax computed according to subsection 1, paragraph “a” or “b”, whichever is
applicable.
b. For all homes ten or more years after the year of manufacture the annual tax is eighty
percent of the tax computed according to subsection 1, paragraph “a” or “b”, whichever is
applicable.
3. The tax shall be figured to the nearest even whole dollar.
4. a. A claim for credit for manufactured or mobile home tax due shall not be paid or
allowed unless the claim is actually filed with the county treasurer between January 1 and
June 1, both dates inclusive, immediately preceding the fiscal year during which the home
taxes are due. However, in case of sickness, absence, or other disability of the claimant, or if
in the judgment of the county treasurer good cause exists, the county treasurer may extend
the time for filing a claim for credit through March 31 of the fiscal year during which the
home taxes are due. The county treasurer shall certify to the director of revenue on or before
May 1 each year the total dollar amount due for claims allowed.
b. The forms for filing the claim shall be provided by the department of revenue. The
forms shall require information as determined by the department.
c. In case of sickness, absence, or other disability of the claimant or if, in the judgment of
thedirectorofrevenue,goodcauseexistsandtheclaimantrequestsanextension,thedirector
may extend the time for filing a claim for credit or reimbursement. However, any further time
granted shall not extend beyond June 30 of the fiscal year in which the home taxes are due.
Claims filed as a result of this paragraph shall be filed with the director who shall provide for
the reimbursement of the claim to the claimant.
d. Thedirectorofrevenueshallcertifytheamountduetoeachcounty, whichamountshall
be the dollar amount which will not be collected due to the granting of the reduced tax rate
under subsection 1, paragraph “b”.
e. The amounts due each county shall be paid by the department of revenue on June 15
of each year, drawn upon warrants payable to the respective county treasurers. The county
treasurer in each county shall apportion the payment in accordance with section 435.25.
f. There is appropriated annually from the general fund of the state to the department of
revenue an amount sufficient to carry out this subsection.

Legislative History

[C66,§135D.22; C71,73,75,§135D.22,135D.28; C77,79,81,§135D.22; 82Acts,ch1251,§1]