reglab/statecodes huggingface dataset:
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423B - LOCAL OPTION TAXES › Section 423B.8 - Construction contractor refunds.

423B.8 Construction contractor refunds.
1. Construction contractors may make application to the department for a refund of the additional local sales and services tax paid under this chapter by reason of taxes paid on building materials, supplies, or equipment under the following conditions:
a. The building materials, supplies, or equipment are incorporated into an improvement to real estate in fulfillment of a written contract fully executed prior to the date of the imposition of a local sales and services tax under this chapter. The refund shall not apply to equipment transferred in fulfillment of a mixed construction contract.
b. The contractor has paid to the department or to a retailer the full amount of the state and local tax.
c. The claim is filed on forms provided by the department and is filed within one year of the date the tax is paid.
2. The department shall pay the refund from the appropriate city’s or county’s account in the local sales and services tax fund.
3. A contractor who makes an erroneous application for refund shall be liable for payment of the excess refund paid plus interest at the rate in effect under section 421.7. In addition, a contractor who willfully makes a false application for refund is guilty of a simple misdemeanor and is liable for a penalty equal to fifty percent of the excess refund claimed. Excess refunds, penalties, and interest due under this subsection may be enforced and collected in the same manner as the local sales and services tax imposed under this chapter.
88 Acts, ch 1153, §6
C89, §422B.11
2001 Acts, ch 116, §15;
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §423B.8
2018 Acts, ch 1161, §243, 245; 2021 Acts, ch 86, §73
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX › Section 423C.1 - Short title.

423C.1 Short title.
This chapter may be cited as the “Automobile Rental Excise Tax Act”.
92 Acts, ch 1006, §2
C93, §422C.1
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §423C.1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX › Section 423C.2 - Definitions.

423C.2 Definitions.
For purposes of this chapter, unless the context otherwise requires:
1. “Affiliate” means the same as defined in section 423.1.
2. “Automobile” means a motor vehicle subject to registration in any state designed primarily for carrying nine passengers or less, excluding motorcycles and motorized bicycles.
3. “Automobile provider” means any of the following:
a. A person or any affiliate of a person that owns or controls an automobile and makes the automobile available for rent through the person or any affiliate, or through any other person.
b. A person or any affiliate of a person who possesses or acquires a right or interest in any automobile with an intent to rent the automobile to another person, or through any other person.
4. “Department” means the department of revenue.
5. “Facilitate” or “facilitation” includes brokering, coordinating, or in any way arranging for the rental of automobiles by users.
6. “Facilitation fee” means any consideration, by whatever name called, that a person charges to a user for facilitating the user’s rental of an automobile. “Facilitation fee” does not include any commission an automobile provider pays to a person for facilitating the rental of an automobile.
7. “Host” means the registered owner of an automobile made available for sharing through a peer-to-peer automobile sharing marketplace.
8. “Person” means person as defined in section 423.1.
9. “Rental”, “renting”, or “rent” means a transfer of the use, control, or possession or right to use, control, or possession of an automobile to a user for consideration for a period of sixty days or less.
10. “Rental price” means the same as “sales price” as defined in section 423.1, which term includes but is not limited to facilitation fees, reservation fees, services fees, nonrefundable deposits, and any other direct or indirect charge made or consideration provided in connection with the renting or facilitation of renting an automobile.
11. “User” means a person to whom an automobile is rented.
92 Acts, ch 1006, §3
C93, §422C.2
2003 Acts, ch 145, §286;
2003 Acts, 1st Ex, ch 2, §189, 203, 205
C2005, §423C.2
2018 Acts, ch 1161, §252, 255; 2019 Acts, ch 152, §36 – 40
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX › Section 423C.3 - Tax on rental of automobiles — collection and remittance of tax.

423C.3 Tax on rental of automobiles — collection and remittance of tax.
1. A tax of five percent is imposed upon the rental price of an automobile if the rental transaction is subject to the sales tax under chapter 423, subchapter II, or the use tax under chapter 423, subchapter III. The tax shall not be imposed on any rental transaction not taxable under the state sales tax, as provided in section 423.3, or the state use tax, as provided in section 423.6, on automobile rental receipts.
2. The tax imposed under subsection 1 shall be collected and remitted to the department by all persons required to collect state sales and use tax on the rental transaction under chapter 423.
3. A person is not required to collect and remit the tax imposed under this chapter if the person meets all of the following requirements:
a. The person or any affiliate of the person is not an automobile provider.
b. The person or any affiliate of the person facilitates the renting or sharing of an automobile by doing all of the following:
(1) The person owns, operates, or controls a peer-to-peer automobile sharing marketplace that allows a host or an automobile provider who is not an affiliate of the person to offer or list an automobile for sharing or rent on the marketplace. For purposes of this paragraph, it is immaterial whether or not the automobile provider has a tax permit under this chapter or chapter 423 or whether the automobile is owned by a natural person or by a business entity.
(2) The person or affiliate of the person collects or processes the rental price charged to the user.
c. The only sales the person and affiliates of the person facilitate that are subject to tax under chapter 423 are sales of a transportation service under section 423.2, subsection 6, paragraph “bf”, or section 423.5, subsection 1, paragraph “d”, consisting of the rental of vehicles subject to registration which are registered for a gross weight of thirteen tons or less for a period of sixty days or less.
4. For any rental transaction for which a person is required to or elects to collect and remit the tax under this chapter, the person shall also be liable for the collection and remittance of any sales or use tax due on that transaction under section 423.2, subsection 6, paragraph “bf”, or section 423.5, subsection 1, paragraph “d”, notwithstanding any other provision to the contrary in chapter 423.
5. For any rental transaction for which the person is not required to collect and remit the tax under this chapter as provided under subsection 3, the automobile provider shall be solely liable for any amount of uncollected or unremitted tax under this chapter and chapter 423.
92 Acts, ch 1006, §4;
92 Acts, 2nd Ex, ch 1001, §210
C93, §422C.3
2003 Acts, 1st Ex, ch 2, §190, 203, 205
C2005, §423C.3
2018 Acts, ch 1161, §253, 255; 2019 Acts, ch 152, §41
Referred to in §423.14A, 423C.4
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX › Section 423C.4 - Administration and enforcement.

423C.4 Administration and enforcement.
All powers and requirements of the director of revenue to administer the state sales tax law under chapter 423 are applicable to the administration of the tax imposed under section 423C.3, including but not limited to section 422.25, subsection 4, sections 422.30, 422.67, and 422.68, section 422.69, subsection 1, sections 422.70 through 422.75, section 423.14, subsection 1, and sections 423.15, 423.23, 423.24, 423.25, 423.31, 423.33, 423.35 and 423.37 through 423.42, 423.45, 423.46, and 423.47. However, as an exception to the powers specified in section 423.31, the director shall only require the filing of monthly reports.
92 Acts, ch 1006, §5
C93, §422C.4
2003 Acts, ch 145, §286;
2003 Acts, 1st Ex, ch 2, §191, 203, 205
C2005, §423C.4
2022 Acts, ch 1138, §30
Section amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX › Section 423C.5 - Deposit of revenue.

423C.5 Deposit of revenue.
The revenue arising from the operation of this chapter shall be credited to the statutory allocations fund created under section 321.145, subsection 2.
92 Acts, ch 1006, §6
C93, §422C.5
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §423C.5
2008 Acts, ch 1113, §37
Referred to in §321.145
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423D - EQUIPMENT TAX › Section 423D.1 - Definitions.

423D.1 Definitions.
1. For the purposes of this chapter, unless the context otherwise requires:
a. “Construction” means new construction, reconstruction, alterations, expansion, or remodeling of real property or structures.
b. “Contractor” includes contractors, subcontractors, and builders, but not owners.
c. “Department” means the department of revenue.
d. “Equipment” means self-propelled building equipment, pile drivers, and motorized scaffolding, including auxiliary attachments which improve the performance, safety, operation, or efficiency of the equipment, and replacement parts and are directly and primarily used by contractors, subcontractors, and builders for new construction, reconstruction, alterations, expansion, or remodeling of real property or structures.
e. “Sales price” or “purchase price” means the same as the term is defined in section 423.1.
2. All other words and phrases used in this chapter and defined in section 423.1 have the meaning given them by section 423.1 for the purposes of this chapter.
2005 Acts, ch 140, §33; 2011 Acts, ch 25, §143
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423D - EQUIPMENT TAX › Section 423D.2 - Tax imposed.

423D.2 Tax imposed.
A tax of five percent is imposed on the sales price or purchase price of all equipment sold or used in the state of Iowa. This tax shall be collected and paid over to the department by any retailer, retailer maintaining a place of business in this state, or user who would be responsible for collection and payment of the tax if it were a sales or use tax imposed under chapter 423.
2005 Acts, ch 140, §34
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423D - EQUIPMENT TAX › Section 423D.3 - Exemptions.

423D.3 Exemptions.
There is exempted from tax imposed by this chapter the following:
1. The sales price on the lease or rental of equipment to contractors for direct and primary use in construction.
2. The sales price or purchase price of equipment exempt from the equipment tax as provided in section 29C.24.
2005 Acts, ch 140, §35; 2008 Acts, ch 1184, §60; 2014 Acts, ch 1093, §24 – 26; 2016 Acts, ch 1095, §12, 14
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423D - EQUIPMENT TAX › Section 423D.4 - Administration by director.

423D.4 Administration by director.
1. The director of revenue shall administer the excise tax on the sale and use of equipment as nearly as possible in conjunction with the administration of the state sales and use tax law, except that portion of the law which implements the streamlined sales and use tax agreement. The director shall provide appropriate forms, or provide on the regular state tax forms, for reporting the sale and use of equipment excise tax liability. All moneys received and all refunds shall be deposited in or withdrawn from the general fund of the state.
2. The director may require all persons who are engaged in the business of deriving any sales price or purchase price subject to tax under this chapter to register with the department. The director may also require a tax permit applicable only to this chapter for any retailer not collecting, or any user not paying, taxes under chapter 423.
3. Section 422.25, subsection 4, sections 422.30, 422.67, and 422.68, section 422.69, subsection 1, sections 422.70, 422.71, 422.72, 422.74, and 422.75, section 423.14, subsection 1, and sections 423.23, 423.24, 423.25, 423.31 through 423.35, 423.37 through 423.42, and 423.47, consistent with the provisions of this chapter, apply with respect to the tax authorized under this chapter, in the same manner and with the same effect as if the excise taxes on equipment sales or use were retail sales taxes within the meaning of those statutes. Notwithstanding this subsection, the director shall provide for monthly filing of returns and for other than monthly filing of returns both as prescribed in section 423.31. All taxes collected under this chapter by a retailer or any user are deemed to be held in trust for the state of Iowa.
2005 Acts, ch 140, §36; 2007 Acts, ch 126, §71; 2015 Acts, ch 29, §57; 2022 Acts, ch 1138, §31
Subsection 3 amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423E - SCHOOL INFRASTRUCTURE FUNDING FORMULA › Section 423E.7 - Repeal.

423E.7 Repeal.
This chapter is repealed June 30, 2023, for fiscal years beginning after that date.
2003 Acts, ch 157, §10, 11
CS2003, §422E.6
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §423E.7
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423F - STATEWIDE SCHOOL INFRASTRUCTURE FUNDING › Section 423F.1 - Legislative intent.

423F.1 Legislative intent.
It is the intent of the general assembly that the increase in the state sales, services, and use taxes under chapter 423, subchapters II and III, from five percent to six percent on July 1, 2008, shall be used solely for purposes of providing revenues to local school districts under this chapter to be used solely for school infrastructure purposes or school district property tax relief.
2008 Acts, ch 1134, §27
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423F - STATEWIDE SCHOOL INFRASTRUCTURE FUNDING › Section 423F.4 - Borrowing authority for school districts.

423F.4 Borrowing authority for school districts.
1. Subject to the conditions established under subsection 2, a school district may anticipate its share of the revenues under section 423F.2 by issuing bonds in the manner provided in section 423E.5, Code 2019. However, to the extent any school district has issued bonds anticipating the proceeds of an extended local sales and services tax for school infrastructure purposes imposed by a county pursuant to former chapter 423E, Code and Code Supplement 2007, prior to July 1, 2008, the pledge of such revenues for the payment of principal and interest on such bonds shall be replaced by a pledge of its share of the revenues under section 423F.2.
2. a. Bonds issued on or after July 1, 2019, shall not be sold at public sale as provided in chapter 75, or at a private sale, without notice and hearing. Notice of the time and place of the public hearing shall be published not less than ten nor more than twenty days before the public hearing in a newspaper which is a newspaper of general circulation in the school district.
b. For bonds subject to the requirements of paragraph “a”, if at any time prior to the fifteenth day following the hearing, the secretary of the board of directors receives a petition containing the required number of signatures and asking that the question of the issuance of such bonds be submitted to the voters of the school district, the board shall either rescind its adoption of the resolution or direct the county commissioner of elections to submit the question to the registered voters of the school district at an election held on a date specified in section 39.2, subsection 4, paragraph “c”. The petition must be signed by eligible electors equal in number to not less than one hundred or thirty percent of the number of voters at the last preceding election of school officials under section 277.1, whichever is greater. If the board submits the question at an election and a majority of those voting on the question favors issuance of the bonds, the board shall be authorized to issue the bonds.
c. After fourteen days from the date of the hearing under paragraph “a” or fourteen days after the date of the election held under paragraph “b”, if applicable, whichever is later, an action shall not be brought questioning the legality of any bonds or the power of the authority to issue any bonds or to the legality of any proceedings in connection with the authorization or issuance of the bonds.
2008 Acts, ch 1134, §30; 2019 Acts, ch 166, §17
Referred to in §275.12, 275.29, 275.30, 275.53, 275.54, 275.55, 423F.3
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423F - STATEWIDE SCHOOL INFRASTRUCTURE FUNDING › Section 423F.5 - Contents of financial audit.

423F.5 Contents of financial audit.
1. A school district shall include as part of its financial audit for the budget year beginning July 1, 2007, and for each subsequent budget year the amount received during the year pursuant to chapter 423E or this chapter, as applicable. In addition, the financial audit shall include the amount of bond levies, physical plant and equipment levy, and public educational and recreational levy reduced as a result of the moneys received under chapter 423E or this chapter, as applicable. The amount of the reductions shall be stated in terms of dollars and cents per one thousand dollars of valuation and in total amount of property tax dollars. Also included shall be an accounting of the amount of moneys received which were spent for infrastructure purposes pursuant to chapter 423E or this chapter, as applicable.
2. The auditor of state may prescribe necessary forms and procedures for the consistent collection of the information required by this section.
2008 Acts, ch 1134, §31; 2011 Acts, ch 25, §43
Referred to in §291.10, 423F.3
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423G - WATER SERVICE TAX › Section 423G.2 - Definitions.

423G.2 Definitions.
1. All words and phrases used in this chapter and defined in section 423.1 have the same meaning given them by section 423.1 for purposes of this chapter.
2. As used in this chapter, “water service” and “water utility” mean the same as defined in section 423.3, subsection 103.
2018 Acts, ch 1001, §12, 27
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423G - WATER SERVICE TAX › Section 423G.3 - Water service tax.

423G.3 Water service tax.
An excise tax at the rate of six percent is imposed on the sales price from the sale or furnishing by a water utility of a water service in the state to consumers or users.
2018 Acts, ch 1001, §13, 27
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423G - WATER SERVICE TAX › Section 423G.4 - Exemptions.

423G.4 Exemptions.
The sales price from transactions exempt from state sales tax under section 423.3, except section 423.3, subsection 103, is also exempt from the tax imposed by this chapter.
2018 Acts, ch 1001, §14, 27
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423G - WATER SERVICE TAX › Section 423G.5 - Administration by director.

423G.5 Administration by director.
1. The director of revenue shall administer the water service tax as nearly as possible in conjunction with the administration of the state sales and use tax law, except that portion of the law that implements the streamlined sales and use tax agreement. The director shall provide appropriate forms, or provide on the regular state tax forms, for reporting water service tax liability, and for ease of administration may require water service tax liability to be identified, reported, and remitted to the department as sales and use tax liability, provided the department has the ability to properly identify such amounts as water service tax revenues upon receipt.
2. The director may require all persons who are engaged in the business of deriving any sales price or purchase price subject to tax under this chapter to register with the department. The director may also require a tax permit applicable only to this chapter for any retailer not collecting, or any user not paying, taxes under chapter 423.
3. Section 422.25, subsection 4, sections 422.30, 422.67, and 422.68, section 422.69, subsection 1, sections 422.70, 422.71, 422.72, 422.74, and 422.75, section 423.14, subsection 1, and sections 423.23, 423.24, 423.25, 423.31 through 423.35, 423.37 through 423.42, and 423.47, consistent with the provisions of this chapter, shall apply with respect to the tax authorized under this chapter, in the same manner and with the same effect as if the excise taxes on the sale or furnishing of a water service were retail sales taxes within the meaning of those statutes. Notwithstanding this subsection, the director shall provide for monthly filing of returns and for other than monthly filing of returns both as prescribed in section 423.31. All taxes collected under this chapter by a retailer or any user are deemed to be held in trust for the state of Iowa.
2018 Acts, ch 1001, §15, 27; 2018 Acts, ch 1161, §25; 2022 Acts, ch 1138, §32
Subsection 3 amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423G - WATER SERVICE TAX › Section 423G.6 - Deposit of revenues.

423G.6 Deposit of revenues.
1. All moneys received and all refunds shall be deposited in or withdrawn from the general fund of the state.
2. Subsequent to the deposit in the general fund of the state, the department shall transfer the following amounts to the following funds:
a. For revenues reported on or after July 1, 2018, but before August 1, 2019, one-twelfth of the revenues to the water quality infrastructure fund created in section 8.57B, and one-twelfth of the revenues to the water quality financial assistance fund created in section 16.134A.
b. For revenues reported on or after August 1, 2019, but before August 1, 2020, one-sixth of the revenues to the water quality infrastructure fund created in section 8.57B, and one-sixth of the revenues to the water quality financial assistance fund created in section 16.134A.
c. For revenues reported on or after August 1, 2020, one-half of the revenues to the water quality financial assistance fund created in section 16.134A.
2018 Acts, ch 1001, §16, 27; 2018 Acts, ch 1161, §26
Referred to in §8.57B, 16.134A
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423G - WATER SERVICE TAX › Section 423G.7 - Future repeal.

423G.7 Future repeal.
This chapter is repealed upon the occurrence of one of the following, whichever is earlier:
1. The enactment date that the tax rate for the sales tax imposed upon the retail sales price of tangible personal property and the furnishing of enumerated services sold in this state in effect on July 1, 2016, is increased.
2. July 1, 2039.
2018 Acts, ch 1001, §17, 27; 2021 Acts, ch 143, §38
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.1 - Homestead credit fund — apportionment — payment.

425.1 Homestead credit fund — apportionment — payment.
1. a. A homestead credit fund is created. There is appropriated annually from the general fund of the state to the department of revenue to be credited to the homestead credit fund, an amount sufficient to implement this subchapter.
b. The director of the department of administrative services shall issue warrants on the homestead credit fund payable to the county treasurers of the several counties of the state under this subchapter.
2. The homestead credit fund shall be apportioned each year so as to give a credit against the tax on each eligible homestead in the state in an amount equal to the actual levy on the first four thousand eight hundred fifty dollars of actual value for each homestead.
3. The amount due each county shall be paid in two payments on November 15 and March 15 of each fiscal year, drawn upon warrants payable to the respective county treasurers. The two payments shall be as nearly equal as possible.
4. Annually the department of revenue shall certify to the county auditor of each county the credit and its amount in dollars. Each county auditor shall then enter the credit against the tax levied on each eligible homestead in each county payable during the ensuing year, designating on the tax lists the credit as being from the homestead credit fund, and credit shall then be given to the several taxing districts in which eligible homesteads are located in an amount equal to the credits allowed on the taxes of the homesteads. The amount of credits shall be apportioned by each county treasurer to the several taxing districts as provided by law, in the same manner as though the amount of the credit had been paid by the owners of the homesteads. However, the several taxing districts shall not draw the funds so credited until after the semiannual allocations have been received by the county treasurer, as provided in this subchapter. Each county treasurer shall show on each tax receipt the amount of credit received from the homestead credit fund.
5. If the homestead tax credit computed under this section is less than sixty-two dollars and fifty cents, the amount of homestead tax credit on that eligible homestead shall be sixty-two dollars and fifty cents subject to the limitation imposed in this section.
6. The homestead tax credit allowed in this subchapter shall not exceed the actual amount of taxes payable on the eligible homestead, exclusive of any special assessments levied against the homestead.
[C35, §6943-f63, -f64; C39, §6943.100, 6943.142; C46, §422.69, 425.1; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.1; 82 Acts, ch 1186, §2, 5]
83 Acts, ch 172, §3; 86 Acts, ch 1244, §50; 91 Acts, ch 97, §48; 2003 Acts, ch 145, §258, 286; 2005 Acts, ch 140, §52; 2011 Acts, ch 25, §143; 2021 Acts, ch 41, §2, 36
Referred to in §25B.7, 216.12, 404.3, 425.16, 425.17, 425.23, 441.21, 441.73
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.3 - Verification of claims for homestead credit.

425.3 Verification of claims for homestead credit.
1. The assessor shall retain a permanent file of current homestead claims filed in the assessor’s office. The assessor shall file a notice of transfer of property for which a claim is filed when notice is received from the office of the county recorder.
2. 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 property transferred, the name of the person transferring the title to the property, and the name of the person to whom title to the property has been transferred.
3. Not later than July 6 of each year, the assessor shall remit the statements and designation of homesteads to the county auditor with the assessor’s recommendation for allowance or disallowance. If the assessor recommends disallowance of a claim, the assessor shall submit the reasons for the recommendation, in writing, to the county auditor.
4. The county auditor shall forward the claims to the board of supervisors. The board shall allow or disallow the claims. If the board disallows a claim, it shall send written notice, by mail, to the claimant at the claimant’s last known address. The notice shall state the reasons for disallowing the claim for the credit. The board is not required to send notice that a claim is disallowed if the claimant voluntarily withdraws the claim.
[C39, §6943.144; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.3; 82 Acts, ch 1246, §2, 11]
86 Acts, ch 1241, §32; 94 Acts, ch 1144, §1; 2015 Acts, ch 29, §114
Referred to in §25B.7, 331.401
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.4 - Certification to treasurer.

425.4 Certification to treasurer.
All claims which have been allowed by the board of supervisors shall be certified on or before August 1, in each year, by the county auditor to the county treasurer, which certificates shall list the total amount of dollars, listed by taxing district in the county, due for homestead tax credits claimed and allowed. The county treasurer shall forthwith certify to the department of revenue the total amount of dollars, listed by taxing district in the county, due for homestead tax credits claimed and allowed.
[C39, §6943.145; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.4]
2003 Acts, ch 145, §286
Referred to in §25B.7, 331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.5 - Correcting listing.

425.5 Correcting listing.
If the assessor who last listed and valued a claimed eligible homestead did not, in the description and valuation thereof, comply with the provisions of section 428.7, the assessor shall, if still in office, on the written request of such claimant and without expense to the claimant or to the county, correct the listing and valuations of such claimed homestead and contiguous real property originally listed and valued by the assessor, and file such corrected listing and valuations with the county auditor, who forthwith shall certify the same to the county treasurer, and said county treasurer shall so correct the tax books; provided, that if the assessor who last listed and valued such property is not still in office, the assessor in office shall, on such written request and at the expense of the county, so correct such listing and valuations of said homestead and said contiguous real property.
[C39, §6943.146; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.5]
Referred to in §25B.7, 331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.6 - Waiver by neglect.

425.6 Waiver by neglect.
If a person fails to file a claim or to have a claim on file with the assessor for the credits provided in this subchapter, the person is deemed to have waived the homestead credit for the year in which the person failed to file the claim or to have a claim on file with the assessor.
[C39, §6943.147; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.6; 82 Acts, ch 1246, §3, 11]
2021 Acts, ch 41, §4, 36
Referred to in §25B.7
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.8 - Forms — rules.

425.8 Forms — rules.
1. The director of revenue shall prescribe the form for the making of a verified statement and designation of homestead, the form for the supporting affidavits required herein, and such other forms as may be necessary for the proper administration of this subchapter. Whenever necessary, the department of revenue shall forward to the county auditors of the several counties in the state the prescribed sample forms, and the county auditors shall furnish blank forms prepared in accordance therewith with the assessment rolls, books, and supplies delivered to the assessors. The department of revenue shall prescribe and the county auditors shall provide on the forms for claiming the homestead credit a statement to the effect that the owner realizes that the owner must give written notice to the assessor when the owner changes the use of the property.
2. The director of revenue may prescribe rules, not inconsistent with the provisions of this subchapter, necessary to carry out and effectuate its purposes.
[C39, §6943.149; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.8; 82 Acts, ch 1246, §5, 11]
2003 Acts, ch 145, §286; 2019 Acts, ch 24, §104; 2020 Acts, ch 1062, §52; 2020 Acts, ch 1063, §230; 2021 Acts, ch 41, §6, 36
Referred to in §25B.7
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.9 - Credits in excess of tax — appeals — refunds.

425.9 Credits in excess of tax — appeals — refunds.
1. If the amount of credit apportioned to any homestead under the provisions of this subchapter in any year shall exceed the total tax, exclusive of any special assessments levied against said homestead, then such excess shall be remitted by the county treasurer to the department of revenue to be redeposited in the homestead credit fund and be reallocated the following year by the department as provided in this subchapter.
2. If any claim for credit made hereunder has been denied by the board of supervisors, and such action is subsequently reversed on appeal, the credit shall be allowed on the homestead involved in said appeal, and the director of revenue, the county auditor, and the county treasurer shall make such credit and change their books and records accordingly.
3. In the event the appealing taxpayer has paid one or both of the installments of the tax payable in the year or years in question on such homestead valuation, remittance shall be made to such taxpayer of the amount of such credit.
4. The amount of such credit shall be allocated and paid from the surplus redeposited in the homestead credit fund provided for in subsection 1.
[C39, §6943.150; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.9]
2003 Acts, ch 145, §286; 2018 Acts, ch 1026, §135; 2021 Acts, ch 41, §7, 36
Referred to in §25B.7, 331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.10 - Reversal of allowed claim.

425.10 Reversal of allowed claim.
In the event any claim is allowed, and subsequently reversed on appeal, any credit made under the claim shall be void. The amount of the erroneous credit shall be charged against the property in question, and the director of revenue, the county auditor, and the county treasurer are authorized and directed to correct their books and records accordingly. The amount of the erroneous credit, when collected, shall be returned by the county treasurer to the homestead credit fund to be reallocated the following year as provided in this subchapter.
[C39, §6943.151; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.10]
2003 Acts, ch 145, §286; 2018 Acts, ch 1026, §136; 2021 Acts, ch 41, §8, 36; 2022 Acts, ch 1021, §104
Referred to in §25B.7, 331.559
Section amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.12 - Indian land.

425.12 Indian land.
Each forty acres of land, or fraction thereof, occupied by a member or members of the Sac and Fox Indians in Tama county, which land is held in trust by the secretary of the interior of the United States for said Indians, shall be given a homestead tax credit within the meaning and under the provisions of this subchapter. Application for such homestead tax credit shall be made to the county auditor of Tama county and may be made by a representative of the tribal council.
[C39, §6943.153; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.12]
2021 Acts, ch 41, §12, 36
Referred to in §25B.7
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.13 - Conspiracy to defraud.

425.13 Conspiracy to defraud.
If any two or more persons conspire and confederate together with fraudulent intent to obtain the credit provided for under the terms of this subchapter by making a false deed, or a false contract of purchase, they are guilty of a fraudulent practice.
[C39, §6943.154; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.13]
2021 Acts, ch 41, §13, 36
Referred to in §25B.7
Fraudulent practices, see §714.8 – 714.14
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.16 - Additional tax credit.

425.16 Additional tax credit.
1. In addition to the homestead tax credit allowed under section 425.1, subsections 1 through 4, persons who own or rent their homesteads and who meet the qualifications provided in this subchapter are eligible for a property tax credit for property taxes due or reimbursement of rent constituting property taxes paid.
2. a. The property tax credit for property taxes due under this subchapter shall be administered by the department of revenue, the assessor, and other county officials as provided in this subchapter.
b. The reimbursement of rent constituting property taxes paid under this subchapter shall be administered by the department of human services as provided in this subchapter.
[C75, 77, 79, 81, §425.16]
2018 Acts, ch 1041, §127; 2020 Acts, ch 1063, §231; 2021 Acts, ch 41, §15, 36; 2021 Acts, ch 174, §18, 34, 39
Referred to in §25B.7, 427.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.18 - Right to file a claim.

425.18 Right to file a claim.
The right to file a claim for reimbursement or credit under this subchapter may be exercised by the claimant or on behalf of a claimant by the claimant’s legal guardian, spouse, or attorney, or by the executor or administrator of the claimant’s estate. If a claimant dies after having filed a claim for reimbursement for rent constituting property taxes paid, the amount of the reimbursement may be paid to another member of the household as determined by the department of human services. If the claimant was the only member of the household, the reimbursement may be paid to the claimant’s executor or administrator, but if neither is appointed and qualified within one year from the date of the filing of the claim, the reimbursement shall escheat to the state. If a claimant dies after having filed a claim for credit for property taxes due, the amount of credit shall be paid as if the claimant had not died.
[C75, 77, 79, 81, §425.18; 82 Acts, ch 1214, §3, 4]
83 Acts, ch 111, §1, 4; 2015 Acts, ch 109, §9, 75; 2018 Acts, ch 1041, §127; 2021 Acts, ch 41, §17, 36; 2021 Acts, ch 174, §19, 34, 39
Referred to in §25B.7, 427.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.19 - Claim and credit or reimbursement.

425.19 Claim and credit or reimbursement.
Subject to the limitations provided in this subchapter, a claimant may annually claim a credit for property taxes due during the fiscal year next following the base year or claim a reimbursement for rent constituting property taxes paid in the base year. The amount of the credit for property taxes due for a homestead shall be paid on June 15 of each year from the elderly and disabled property tax credit fund under section 425.39, subsection 1, by the director of revenue to the county treasurer who shall credit the money received against the amount of the property taxes due and payable on the homestead of the claimant and the amount of the reimbursement for rent constituting property taxes paid shall be paid by the director of human services to the claimant from the reimbursement fund under section 425.39, subsection 2, on or before December 31 of each year.
[C75, 77, 79, 81, §425.19]
83 Acts, ch 172, §4; 99 Acts, ch 152, §14, 40; 2018 Acts, ch 1041, §127; 2021 Acts, ch 41, §18, 36
Referred to in §25B.7, 427.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.20 - Filing dates — affidavit — extension.

425.20 Filing dates — affidavit — extension.
1. A claim for reimbursement for rent constituting property taxes paid shall not be paid or allowed, unless the claim is filed with and in the possession of the department of human services on or before June 1 of the year following the base year.
2. A claim for credit for property taxes due shall not be paid or allowed unless the claim is filed with the county treasurer between January 1 and June 1, both dates inclusive, immediately preceding the fiscal year during which the property 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 September 30 of the same calendar year. The county treasurer shall certify to the director of revenue on or before May 1 of each year the total amount of dollars due for claims allowed.
3. In case of sickness, absence, or other disability of the claimant or if, in the judgment of the director of revenue or the director of human services, as applicable, good cause exists and the claimant requests an extension, the director of human services may extend the time for filing a claim for reimbursement and the director of revenue may extend the time for filing a claim for credit. However, any further time granted shall not extend beyond December 31 of the year following the year in which the claim was required to be filed. Claims filed as a result of this subsection shall be filed with the director of human services or the director of revenue, as applicable, who shall provide for the reimbursement of the claim to the claimant.
[C75, 77, 79, 81, §425.20; 81 Acts 2nd Ex, ch 4, §1]
83 Acts, ch 111, §2, 4; 88 Acts, ch 1050, §1; 94 Acts, ch 1125, §3, 5; 94 Acts, ch 1165, §27, 50; 96 Acts, ch 1167, §3, 8; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §92; 2021 Acts, ch 41, §19, 36
Referred to in §25B.7, 427.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.21 - Satisfaction of outstanding tax liabilities.

425.21 Satisfaction of outstanding tax liabilities.
The amount of any claim for credit or reimbursement payable under this subchapter may be applied by the department of revenue against any tax liability, delinquent accounts, charges, loans, fees, or other indebtedness due the state or state agency that has a formal agreement with the department for central debt collection, outstanding on the books of the department against the claimant, or against a spouse who was a member of the claimant’s household in the base year.
[C75, 77, 79, 81, §425.21]
99 Acts, ch 152, §15, 40; 2001 Acts, ch 24, §51; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §127
Referred to in §25B.7, 427.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.22 - One claimant per household.

425.22 One claimant per household.
Only one claimant per household per year shall be entitled to reimbursement under this subchapter and only one claimant per household per fiscal year shall be entitled to a credit under this subchapter.
[C75, 77, 79, 81, §425.22]
2018 Acts, ch 1041, §127
Referred to in §25B.7, 427.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.24 - Maximum property tax for purpose of credit or reimbursement.

425.24 Maximum property tax for purpose of credit or reimbursement.
For claimants under section 425.17, subsection 2, paragraph “a”, subparagraphs (1) and (2), and for the calculation under section 425.23, subsection 1, paragraph “c”, subparagraph (1), in any case in which property taxes due or rent constituting property taxes paid for any household exceeds one thousand dollars, the amount of property taxes due or rent constituting property taxes paid shall be deemed to have been one thousand dollars for purposes of this subchapter.
[C75, 77, 79, 81, §425.24]
2018 Acts, ch 1041, §127; 2021 Acts, ch 177, §129, 131
Referred to in §25B.7, 427.9
2021 amendment applies to claims under chapter 425, subchapter II, filed on or after January 1, 2022; 2021 Acts, ch 177, §131
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.25 - Administration — claim forms.

425.25 Administration — claim forms.
1. The director of revenue shall make available suitable forms with instructions for claimants of the credit for property taxes due. Each assessor and county treasurer shall make available the forms and instructions. The claim shall be in a form as the director of revenue may prescribe. The director shall also devise a tax credit table, with amounts rounded to the nearest even whole dollar. Credits in the amount of less than one dollar shall not be paid.
2. The director of human services shall make available suitable forms with instructions for claimants of the reimbursement for rent constituting property taxes paid. The claim shall be in a form as the director of human services may prescribe. The director of revenue shall devise a reimbursement table with amounts rounded to the nearest even whole dollar and provide such table to the director of human services. Reimbursements 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; 2021 Acts, ch 41, §22, 36
Referred to in §25B.7, 331.559, 427.9
2023 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 for the credit for property taxes due 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.
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. Every claimant for reimbursement of rent constituting property taxes paid shall give the department of human services, in support of the claim, reasonable proof of:
a. Age and total disability, if any.
b. 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. Changes of homestead.
d. Household membership.
e. Household income.
f. Size and nature of property claimed as the homestead.
3. The department of revenue or the department of human services 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; 2021 Acts, ch 41, §23, 36
Referred to in §25B.7, 427.9
2023 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 for the credit for property taxes due 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. A claimant for reimbursement of rent constituting property taxes paid shall expressly waive any right to confidentiality relating to all income tax information obtainable by the department of human services.
3. For the effective administration of this subchapter, the department of revenue and the department of human services shall share information obtained by each department from claimants under this subchapter.
4. In addition to the sharing of information under subsection 3, the department of human services 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; 2021 Acts, ch 41, §25, 36
Referred to in §25B.7, 427.9