Iowa Iowa Special Property Tax Assessment Credit

Iowa Special Property Tax Assessment Credit
Iowa Special Assessment Credit, 54036
2024 Iowa Special Assessment Property Tax Credit

Iowa Code section 425.23(3) and Iowa Administrative Code rule 701—104.27
Complete the following personal information:
Your name: ______________________________

Spouse name: ______________________________

Your Social Security Number: ________________

Spouse Social Security Number: _______________

Your birth date (MM/DD/YYYY): ______________

Spouse birth date (MM/DD/YYYY):______________

Address: _________________________________

City: ______________________________________

State: ________________ ZIP: _______________

Phone: ____________________________________

Were you age 65 or older, or totally disabled and age 18 or older, as of
December 31, 2023? ..................................................................................................................Yes ☐ No ☐
If “No,” stop. No credit is allowed.
If you are under age 65 and totally disabled, you must include proof of disability. Provide proof of disability
such as a current statement from Social Security Administration, Veterans Administration, your doctor, or
Form SSA-1099.
2023 Total household income for the entire year
Read instructions before completing

Use whole dollars only

1. Iowa taxable income (see instructions) ................................................................

,

.00

2. In-kind assistance for housing expenses .............................................................

,

.00

3. Title 19 benefits (excluding medical benefits) ......................................................

,

.00

4. Social Security income .........................................................................................

,

.00

5. Disability income and workers’ compensation......................................................

,

.00

6. All retirement income ...........................................................................................

,

.00

7. Interest income from federal, state, or local government .....................................

,

.00

,

.00

9. Money received from others living with you .........................................................

,

.00

10. Other income .......................................................................................................

,

.00

11. Add amounts from lines 1 through 10 ..................................................................

,

.00

12. Medical and care expenses (totally disabled individuals only) .............................

,

.00

13. Total household income (Subtract line 12 from line 11) .......................................

,

.00

8. Capital gains and income from a farm tenancy agreement
If less than zero, enter 0 ......................................................................................

(If line 13 is more than $13,048, stop. No credit is allowed.)
I, the undersigned, declare under penalties of perjury or false certificate, that I have examined this claim, and,
to the best of my knowledge and belief, it is true, correct, and complete.
Your signature: _______________________________________________ Date: _____________________
This claim must be filed or mailed to your county treasurer on or before September 30, 2024.
54-036a (10/13/2023)

2024 Iowa Special Assessment Property Tax Credit Instructions
Who is eligible?
Total household income was not more than $13,048 and:
• Age 65 or older by December 31, 2023, or
• Totally disabled and age 18 or older by December 31,
2023.
Household income includes your income and your
spouse’s income, if living together, and monetary
contributions received from other persons living with you.
If you and your spouse are not living together, each may
file a separate claim.
Line 1: Iowa taxable income - Enter the amount of Iowa
taxable income from your state individual income tax
return (IA 1040, Step 4. Line 4). If you did not file a 2023
IA 1040, enter the amount of your wages, salaries,
unemployment
compensation,
tips,
bonuses,
commissions, dividends, distributions, or any profit from a
business. If you are not required to file an IA 1040 for the
2023 tax year because you are below the income
threshold, enter zero. If you live with your spouse, include
their income.
Lines 2-10: Any amounts entered on these lines shall be
amounts not already included in line 1.
Line 2: In-kind assistance - Enter any portion of your
housing expenses, including utilities, that were paid for
you. Do not include Federal Energy Assistance.
Line 3: Title 19 benefits - Enter your Title 19 benefits
received for housing expenses. Do not include medical
benefits.
Line 4: Social Security income - Enter the total Social
Security benefits received, even if not reportable for
income tax purposes. Include any Medicare premiums
withheld. Do not include child insurance benefits received
by a member of your household.
Line 5: Disability income and workers’ compensation Enter the total received for disability or workers’
compensation, even if not reportable for income tax
purposes.
Line 6: All retirement income - Enter the total amount
received from a governmental or other pension or
retirement plan, including defined benefit or defined
contribution plans; annuities; individual retirement
accounts; plans maintained or contributed to by an
employer, or maintained and contributed to by a selfemployed person as an employer; and deferred
compensation plans or any earnings attributable to the

deferred compensation plan. Include retirement pay for
military service, even if not reportable for income tax
purposes.
Line 7: Interest income from federal, state, or local
governments - Enter interest income from federal, state,
and local governments.
Line 8: Capital gains and income from a farm tenancy
agreement - Enter any capital gain received from the sale
or exchange of capital assets that is not already included
in line 1. Capital losses are limited to the same amount
that you are allowed to report for income tax purposes.
Any loss must be offset against gain, and a net loss must
be reported as zero. Enter the amount of income from a
farm tenancy agreement covering real property that is not
already included in line 1.
Line 9: Money received from others living with you - Enter
money received from others living with you. Do not include
goods and services received.
Line 10: Other income - Enter total income received from
the following sources:
• Child support and alimony payments.
• Welfare payments. Include Family Investment
Program (FIP), children’s Supplemental Security
Income (SSI), and all other welfare program cash
payments. Do not include foster grandparents’
stipends or non-cash government assistance (ex:
food, clothing, food stamps, medical supplies, etc.).
• Insurance income not reported elsewhere.
• Gambling, and all other income, not reported
elsewhere.
Line 12: Medical and care expenses - Enter all medical
and necessary care expenses paid during the year which
were related to your disability. These are the same as you
are allowed to deduct for federal income tax. Do not enter
an amount on line 12 unless you are totally disabled and
incurred medical or care expenses attributable to your
disability.
Line 13: Total household income - Subtract line 12 from
line 11. If more than $13,048, no credit is allowed.
Additional information:
The location of your county treasurer can be found at the
Iowa Treasurers website: iowatreasurers.org. For
information about your Social Security benefits, go to the
Social
Security
Administration
website:
ssa.gov/myaccount.

For use by County Treasurer only
Installment number: _____________________________ Annual special assessment payment: __________________
State reimbursement: ___________________________
54-036b (10/13/2023)