reglab/housing_qa huggingface dataset:
IA Code § 425.25 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.25 - Administration.

425.25 Administration.   The director of revenue shall make available suitable forms with instructions for claimants. Each assessor and county treasurer shall make available the forms and instructions. The claim shall be in a form as the director may prescribe. The director may also devise a tax credit or reimbursement table, with amounts rounded to the nearest even whole dollar. Reimbursements or credits in the amount of less than one dollar shall not be paid.  [C71, 73, §425.1(5); C75, 77, 79, 81, §425.25]  84 Acts, ch 1190, §1; 2003 Acts, ch 145, §286  Referred to in §25B.7, 331.559, 427.9
IA Code § 425.26 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.26 - Proof of claim.

425.26 Proof of claim.   1. Every claimant shall give the department of revenue, in support of the claim, reasonable proof of:   a. Age and total disability, if any.   b. Property taxes due or rent constituting property taxes paid, including the name and address of the owner or manager of the property rented and a statement whether the claimant is related by blood, marriage, or adoption to the owner or manager of the property rented.   c. Homestead credit allowed against property taxes due.   d. Changes of homestead.   e. Household membership.   f. Household income.   g. Size and nature of property claimed as the homestead.   2. The department may require any additional proof necessary to support a claim.  [C71, 73, §425.1(5); C75, 77, 79, 81, §425.26]  83 Acts, ch 111, §3, 4; 85 Acts, ch 67, §44; 94 Acts, ch 1125, §4, 5; 94 Acts, ch 1165, §28; 2003 Acts, ch 145, §286; 2011 Acts, ch 25, §143; 2015 Acts, ch 109, §10, 75  Referred to in §25B.7, 427.9
IA Code § 425.27 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.27 - Audit — recalculation or denial — appeals.

425.27 Audit — recalculation or denial — appeals.   If on the audit of a claim for credit or reimbursement under this subchapter, the department of revenue determines the amount of the claim to have been incorrectly calculated or that the claim is not allowable, the department shall recalculate the claim and notify the claimant of the recalculation or denial and the reasons for it. The recalculation of the claim shall be final unless appealed to the director within thirty days from the date of notice of recalculation or denial. The director shall grant a hearing, and upon hearing determine the correct claim, if any, and notify the claimant of the decision by mail. The department of revenue shall not adjust a claim after three years from October 31 of the year in which the claim was filed. If the claim for reimbursement has been paid, the amount may be recovered by assessment in the same manner that income taxes are assessed under sections 422.26 and 422.30. If the claim for credit has been paid, the department of revenue shall give notification to the claimant and the county treasurer of the recalculation or denial of the claim and the county treasurer shall proceed to collect the tax owed in the same manner as other property taxes due and payable are collected, if the property on which the credit was granted is still owned by the claimant, and repay the amount to the director upon collection. If the property on which the credit was granted is not owned by the claimant, the amount may be recovered from the claimant by assessment in the same manner that income taxes are assessed under sections 422.26 and 422.30. The decision of the director shall be final unless appealed as provided in section 425.31. Section 422.70 is applicable with respect to this subchapter.  [C75, 77, 79, 81, §425.27]  84 Acts, ch 1190, §2; 88 Acts, ch 1050, §2; 2015 Acts, ch 109, §11, 75; 2018 Acts, ch 1041, §127  Referred to in §25B.7, 425.29, 427.9
IA Code § 425.28 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.28 - Waiver of confidentiality.

425.28 Waiver of confidentiality.   1. A claimant shall expressly waive any right to confidentiality relating to all income tax information obtainable through the department of revenue, including all information covered by sections 422.20 and 422.72. This waiver shall apply to information available to the county treasurer who shall hold the information confidential except that it may be used as evidence to disallow the credit.   2. The department of revenue may release information pertaining to a person’s eligibility or claim for or receipt of rent reimbursement to an employee of the department of inspections and appeals in the employee’s official conduct of an audit or investigation.  [C71, 73, §425.1(5); C75, 77, 79, 81, §425.28]  94 Acts, ch 1165, §29; 99 Acts, ch 139, §1; 2003 Acts, ch 145, §286; 2019 Acts, ch 24, §104  Referred to in §25B.7, 427.9
IA Code § 425.29 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.29 - False claim — penalty.

425.29 False claim — penalty.   A person who makes a false affidavit for the purpose of obtaining credit or reimbursement provided for in this subchapter or who knowingly receives the credit or reimbursement without being legally entitled to it or makes claim for the credit or reimbursement in more than one county in the state without being legally entitled to it is guilty of a fraudulent practice. The claim for credit or reimbursement shall be disallowed in full and if the claim has been paid the amount shall be recovered in the manner provided in section 425.27. The department of revenue may impose penalties under section 421.27. The department of revenue shall send a notice of disallowance of the claim.  [C71, 73, §425.1(5); C75, 77, 79, 81, §425.29]  83 Acts, ch 160, §10; 99 Acts, ch 152, §16, 40; 2003 Acts, ch 145, §286; 2015 Acts, ch 109, §12, 75; 2018 Acts, ch 1041, §127; 2018 Acts, ch 1161, §18, 20  Referred to in §25B.7, 427.9  Fraudulent practices, see §714.8 – 714.14  Legislative intent regarding amendment by 2018 Acts, ch 1161;  2018 Acts, ch 1161, §19
IA Code § 425.30 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.30 - Notices.

425.30 Notices.   Section 423.39, subsection 1, shall apply to all notices under this subchapter.  [C75, 77, 79, 81, §425.30]  2003 Acts, 1st Ex, ch 2, §194, 205; 2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9
IA Code § 425.31 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.31 - Appeals.

425.31 Appeals.   Any person aggrieved by an act or decision of the director of revenue or the department of revenue under this subchapter shall have the same rights of appeal and review as provided in section 423.38 and the rules of the department of revenue.  [C75, 77, 79, 81, §425.31]  2003 Acts, ch 145, §286  ; 2003 Acts, 1st Ex, ch 2, §195, 205  ; 2015 Acts, ch 109, §13, 75; 2018 Acts, ch 1041, §127  Referred to in §25B.7, 425.27, 425.34, 427.9
IA Code § 425.32 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.32 - Disallowance of certain claims.

425.32 Disallowance of certain claims.   A claim for credit shall be disallowed if the department finds that the claimant or a person of the claimant’s household received title to the homestead primarily for the purpose of receiving benefits under this subchapter.  [C75, 77, 79, 81, §425.32]  2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9
IA Code § 425.33 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.33 - Rent increase — request and order for reduction.

425.33 Rent increase — request and order for reduction.   1. If upon petition by a claimant the department of revenue determines that a landlord has increased the claimant’s rent primarily because the claimant is eligible for reimbursement under this subchapter, the department of revenue shall request the landlord by mail to reduce the rent appropriately.   2. In determining whether a landlord has increased a claimant’s rent primarily because the claimant is eligible for reimbursement under this subchapter, the department of revenue shall consider the following factors:   a. The amount of the increase in rent.   b. If the landlord operates other rental property, whether a similar increase was imposed on the other rental property.   c. Increased or decreased costs of materials, supplies, services, and taxes in the area.   d. The time the rent was increased.   e. Other relevant factors in each particular case.   3. If the landlord fails to comply with the request of the department of revenue within fifteen days after the request is mailed by the department, the department of revenue shall order the rent reduced by an appropriate amount.  [C75, 77, 79, 81, §425.33]  86 Acts, ch 1241, §33; 2003 Acts, ch 145, §286; 2011 Acts, ch 25, §143; 2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9, 435.33
IA Code § 425.34 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.34 - Hearings and appeals.

425.34 Hearings and appeals.   1. If the department of revenue orders a landlord to reduce rent to a claimant, then upon the request of the landlord the department of revenue shall hold a prompt hearing of the matter, to be conducted in accordance with the rules of the department. The department of revenue shall give notice of the decision by mail to the claimant and to the landlord.   2. The claimant and the landlord shall have the rights of appeal and review as provided in section 425.31.  [C75, 77, 79, 81, §425.343]  86 Acts, ch 1241, §34; 2003 Acts, ch 145, §286  Referred to in §25B.7, 427.9, 435.33
IA Code § 425.35 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.35 - Defense to action for nonpayment of rent.

425.35 Defense to action for nonpayment of rent.   It is an affirmative defense to any action by a landlord based upon nonpayment or partial payment of rent that the landlord increased the rent primarily because the tenant had received, or was eligible for, reimbursement under this subchapter.  [C75, 77, 79, 81, §425.35]  2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9, 435.33
IA Code § 425.36 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.36 - Discrimination in rentals or rent charges.

425.36 Discrimination in rentals or rent charges.   Discrimination by a landlord in the rental of or in rent charges for a homestead because the tenant has received or is eligible for reimbursement under this subchapter is a simple misdemeanor.  [C75, 77, 79, 81, §425.36]  2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9, 435.33
IA Code § 425.37 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.37 - Rules.

425.37 Rules.   The director of revenue shall adopt rules in accordance with chapter 17A for the interpretation and proper administration of this subchapter, including rules to prevent and disallow duplication of benefits and to prevent any unreasonable hardship or advantage to any person.  [C75, 77, 79, 81, §425.37]  2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §127  Referred to in §25B.7, 427.9
IA Code § 425.39 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.39 - Fund created — appropriation — priority.

425.39 Fund created — appropriation — priority.   The elderly and disabled property tax credit and reimbursement fund is created. There is appropriated annually from the general fund of the state to the department of revenue to be credited to the elderly and disabled property tax credit and reimbursement fund, from funds not otherwise appropriated, an amount sufficient to implement this subchapter for claimants described in section 425.17, subsection 2, paragraph “a”, subparagraph (1).  [C75, 77, 79, 81, §425.39]  86 Acts, ch 1244, §51; 93 Acts, ch 180, §8; 97 Acts, ch 206, §7, 8, 10; 2003 Acts, ch 145, §286; 2011 Acts, ch 25, §134; 2018 Acts, ch 1041, §127  Referred to in §25B.7
IA Code § 425.40 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT|Section 425.40 - Low-income fund created.

425.40 Low-income fund created.   1. A low-income tax credit and reimbursement fund is created.   2. If the amount appropriated for purposes of this section for a fiscal year is insufficient to pay all claims in full, the director shall pay, in full, all claims to be paid during the fiscal year for reimbursement of rent constituting property taxes paid or if moneys are insufficient to pay all such claims on a pro rata basis. If the amount of claims for credit for property taxes due to be paid during the fiscal year exceed the amount remaining after payment to renters, the director of revenue shall prorate the payments to the counties for the property tax credit. In order for the director to carry out the requirements of this subsection, notwithstanding any provision to the contrary in this subchapter, claims for reimbursement for rent constituting property taxes paid filed before May 1 of the fiscal year shall be eligible to be paid in full during the fiscal year and those claims filed on or after May 1 of the fiscal year shall be eligible to be paid during the following fiscal year and the director is not required to make payments to counties for the property tax credit before June 15 of the fiscal year.  93 Acts, ch 180, §9, 22; 97 Acts, ch 23, §48; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §127  Referred to in §25B.7, 425.23
IA Code § 425A.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425A - FAMILY FARM TAX CREDIT|Section 425A.1 - Family farm tax credit fund.

425A.1 Family farm tax credit fund.   The family farm tax credit fund is created in the office of the treasurer of state. There shall be transferred annually to the fund the first ten million dollars of the amount annually appropriated to the agricultural land credit fund, provided in section 426.1. Any balance in the fund on June 30 shall revert to the general fund.  90 Acts, ch 1250, §10; 93 Acts, ch 180, §10  Referred to in §425A.6, 426.1
IA Code § 425A.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425A - FAMILY FARM TAX CREDIT|Section 425A.3 - Where credit given.

425A.3 Where credit given.   1. The family farm tax credit fund shall be apportioned each year in the manner provided in this chapter so as to give a credit against the tax on each eligible tract of agricultural land within the several school districts of the state in which the levy for the general school fund exceeds five dollars and forty cents per thousand dollars of assessed value. The amount of the credit on each eligible tract of agricultural land shall be the amount the tax levied for the general school fund exceeds the amount of tax which would be levied on each eligible tract of agricultural land were the levy for the general school fund five dollars and forty cents per thousand dollars of assessed value for the previous year. However, in the case of a deficiency in the family farm tax credit fund to pay the credits in full, the credit on each eligible tract of agricultural land in the state shall be proportionate and applied as provided in this chapter.   2. An eligible tract of agricultural land qualifies for the credit computed under subsection 1 if the tract is owned by an owner as defined in section 425A.2 and a designated person is actively engaged in farming during the fiscal year preceding the fiscal year in which the auditor computes the amount of the credit under section 425A.5 for which the tract would be eligible. Notwithstanding the foregoing sentence, the “actively engaged in farming” requirement is satisfied if the designated person is in general control of the tract under a federal program pertaining to agricultural land.   3. The county board of supervisors shall determine the eligibility of each tract for which an application is received.  90 Acts, ch 1250, §12; 91 Acts, ch 267, §612, 613  Referred to in §425A.8
IA Code § 425A.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425A - FAMILY FARM TAX CREDIT|Section 425A.4 - Claim for credit.

425A.4 Claim for credit.   1. To apply for the credit, the person shall deliver to the county assessor a verified statement and designation of the tracts of agricultural land for which the credit is claimed. The assessor shall return the statement and designation on or before November 15 of each year to the county board of supervisors with a recommendation for allowance or disallowance. A claim for credit filed after November 1 of the year shall be considered as a claim filed for the following year.   2. The county board of supervisors in each county shall examine all claims delivered to county assessors, and shall either allow or disallow the claims, and if disallowed shall send notice of disallowance by regular mail to the claimant at the claimant’s last known address. The claimant may appeal the decision of the board to the district court in which the tract for which the credit is claimed is situated by giving written notice of the appeal to the county board of supervisors within twenty days from the date of the mailing of the notice of the decision of the board of supervisors.   3. Upon the filing and allowance of the claim, the claim shall be allowed on that tract for successive years without further filing as long as the property is legally or equitably owned by that person or that person’s spouse on July 1 of each of those successive years, and the designated person who is actively engaged in farming remains the same during these years. When the property is sold or transferred, the buyer or transferee who wishes to qualify shall file for the credit. However, when the property is transferred as part of a distribution made pursuant to chapter 598, the transferee who is the spouse retaining ownership of the property is not required to file for the credit. In the case where the owner remains the same but the person who is actively engaged in farming changes, the owner shall refile for the credit. The owner shall provide written notice if the person actively engaged in farming changes.   4. The assessor shall retain a permanent file of current family farm credit claims filed in the assessor’s office.   5. The county recorder shall give notice to the assessor of each transfer of title filed in the recorder’s office. The notice shall describe the tract of agricultural land transferred, the name of the person transferring the title to the tract, and the name of the person to whom title to the tract has been transferred.  90 Acts, ch 1250, §13; 91 Acts, ch 97, §51; 91 Acts, ch 267, §614, 615; 2001 Acts, ch 154, §2, 3, 6; 2009 Acts, ch 41, §254
IA Code § 425A.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425A - FAMILY FARM TAX CREDIT|Section 425A.5 - Computation by county auditor.

425A.5 Computation by county auditor.   The family farm tax credit allowed each year shall be computed as follows: On or before April 1, the county auditor shall list by school districts all tracts of agricultural land which are entitled to credit, the taxable value for the previous year, the budget from each school district for the previous year, and the tax rate determined for the general fund of the school district in the manner prescribed in section 444.3 for the previous year, and if the tax rate is in excess of five dollars and forty cents per thousand dollars of assessed value, the auditor shall multiply the tax levy which is in excess of five dollars and forty cents per thousand dollars of assessed value by the total taxable value of the agricultural land entitled to credit in the school district, and on or before April 1, certify the total amount of credit and the total number of acres entitled to the credit to the department of revenue.  90 Acts, ch 1250, §14; 91 Acts, ch 267, §616; 2001 Acts, ch 143, §2; 2003 Acts, ch 145, §286  Referred to in §425A.3, 425A.6
IA Code § 425A.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425A - FAMILY FARM TAX CREDIT|Section 425A.6 - Warrants authorized by director — proration.

425A.6 Warrants authorized by director — proration.   After receiving from the county auditors the certifications provided for in section 425A.5, and during the following fiscal year, the director of revenue shall authorize the department of administrative services to draw warrants on the family farm tax credit fund created in section 425A.1, payable to the county treasurers in the amount certified by the county auditors of the respective counties and mail the warrants to the county auditors on June 1 of each year taking into consideration the relative budget and cash position of the state resources. However, if the family farm tax credit fund is insufficient to pay in full the total of the amounts certified to the director of revenue, the director shall prorate the fund to the county treasurers and shall notify the county auditors of the pro rata percentage on or before June 1.  90 Acts, ch 1250, §15; 91 Acts, ch 267, §617; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §50
IA Code § 425A.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425A - FAMILY FARM TAX CREDIT|Section 425A.7 - Apportionment by auditor.

425A.7 Apportionment by auditor.   Upon receiving the pro rata percentage from the director of revenue, the county auditor shall determine the amount to be credited to each tract of agricultural land, and shall enter upon tax lists as a credit against the tax levied on each tract of agricultural land on which there has been made an allowance of credit before delivering the tax lists to the county treasurer. Upon receipt of the warrant by the county auditor, the auditor shall deliver the warrant to the county treasurer for apportionment. The county treasurer shall show on each tax receipt the amount of tax credit for each tract of agricultural land. In case of change of ownership the credit shall follow the title.  90 Acts, ch 1250, §16; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §51
IA Code § 425A.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 425A - FAMILY FARM TAX CREDIT|Section 425A.8 - False claim — penalty.

425A.8 False claim — penalty.   A person making a false claim or affidavit with fraudulent intent to obtain the credit under section 425A.3, is guilty of a fraudulent practice and the claim shall be disallowed in full. If the credit has been paid, the amount of the credit plus a penalty equal to twenty-five percent of the amount of credit plus interest, at the rate in effect under section 421.7, from the time of payment shall be collected by the county treasurer in the same manner as other property taxes, penalty, and interest are collected and when collected shall be paid to the director of revenue.   A person who fails to notify the assessor of a change in the person who is actively engaged in farming the tract for which the credit under section 425A.3 is allowed shall be liable for the amount of the credit plus a penalty equal to five percent of the amount of the credit. The amounts shall be collected by the county treasurer in the same manner as other property taxes and any penalty are collected and when collected shall be paid to the director of revenue.  90 Acts, ch 1250, §17; 2001 Acts, ch 154, §4, 6; 2003 Acts, ch 145, §286  Fraudulent practices; §714.8 – 714.14