Iowa Homestead Property Tax Credit Application

Homestead Property Tax Credit Application
Homestead Tax Credit and Exemption, 54-028
IOWA

Homestead Tax Credit and Exemption

Iowa Code chapter 425 and Iowa Administrative Code rule 701—110.1
This application must be filed or postmarked to your city or county assessor on or before July 1 of the
year in which the credit or exemption is first claimed. Upon filing and allowance of the claim, the claim is
allowed on that homestead for successive years without further filing as long as the person qualifies for
the homestead credit or exemption. A claim filed after July 1 of the year for which the person is claiming
the credit or exemption shall be considered a claim filed for the following year. Contact information for
all assessors can be found at the Iowa State Association of Assessors website: iowa-assessors.org
Print property information
Parcel number: ___________________________
Owner #1: _______________________________________ Owner birth date*: ______ / _____ / _____
Owner #2: _______________________________________ Owner birth date*: ______ / _____ / _____
*Beginning with assessment year 2023, claimants aged 65 years or older may claim a homestead
exemption in addition to the homestead credit.
Property location address: ___________________________________________________________
City: ______________________________________ State: _____________ ZIP: _______________
Property owner mailing address: ______________________________________________________
City: ______________________________________ State: _____________ ZIP: _______________
County: ____________________________________ Number of acres: _______________________
Phone: _________________________ Email: __________________________________________
Type of ownership (check one):

Deed: ☐

Contract: ☐

Inheritance: ☐

Other: ☐

Evidence of ownership on file in book/page or instrument number: ____________________________
I began to occupy this homestead on this date: __________________________ and will occupy the
dwelling house, in good faith, on July 1 and for at least six months during that calendar year, or I am
confined in a nursing home, extended-care facility, or hospital and the homestead is maintained and
not leased or rented, or I am on active duty in the military.
I declare residency in Iowa for purposes of income taxation and that no other application for homestead
credit or exemption has been filed on other property.
Previous address: __________________________________________________________________
City: ______________________________________ State: _____________ ZIP: _______________
Do you still own the previous address?
Yes ☐

No ☐

If Yes, is the property for sale ☐ or rent ☐?

Was this property part of a distribution made pursuant to Iowa Code chapter 598 (Dissolution of
Marriage)?
Yes ☐

No ☐

54-028a (11/01/23)

Homestead Tax Credit and Exemption, page 2
I certify that a smoke detector or smoke detectors meeting the requirements of Iowa Code section
100.18 and Iowa Administrative Code chapter 661—210:
has been installed: ☐

will be installed within 30 days of filing this application: ☐

or

This homestead contains a fuel-fired heater or appliance, a fireplace, or an attached garage:
Yes ☐

No ☐

If Yes, I certify that a carbon monoxide alarm meeting the requirements of Iowa Code section 100.18:
has been installed: ☐

will be installed within 30 days of filing this application:

or

☐

An eligible owner was 65 years old or older on or before January 1 of the year of this application and
is claiming the homestead exemption.
Yes ☐

No ☐

I, the undersigned, declare under penalties of perjury or false certificate, that I have examined this
application, and, to the best of my knowledge and belief, it is true, correct, and complete.
Signature: _____________________________________________ Date: ______________________
Written notification must be given to the assessor upon conveyance of this property or its
discontinued use as your homestead.
ASSESSOR USE ONLY
Assessor or authorized representative:
Parcel number: ____________________________________________________________________
I recommend that the application for credit be: Allowed: ☐

Disallowed: ☐

If the claimant is claiming the homestead exemption, I recommend that the application for exemption be:
Allowed: ☐ Disallowed: ☐
If the assessor recommends disallowance, provide reasons for the recommendation below:
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
Signature: _____________________________________________ Date: ______________________
Board of supervisors:

Allowed: ☐ Disallowed: ☐

Signature: _____________________________________________ Date: ______________________
54-028b (11/01/23)