reglab/statecodes huggingface dataset:
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.29 - False claim — penalty.

425.29 False claim — penalty.
1. 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.
2. In the case of a claim for credit disallowed by the department of revenue, the department of revenue may impose penalties under section 421.27. The department of revenue shall send a notice of disallowance of the claim.
3. In the case of a claim for reimbursement disallowed by the department of human services, the department of human services may impose penalties described in section 421.27. The department of human services 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; 2021 Acts, ch 41, §26, 36
Referred to in §25B.7, 427.9
Fraudulent practices, see §714.8 – 714.14
Legislative intent regarding amendment by 2018 Acts, ch 11612018 Acts, ch 1161;
2018 Acts, ch 1161, §19
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.30 - Notices.

425.30 Notices.
1. A notice authorized or required under this subchapter related to a credit for property taxes due may be given by mailing the notice to the person for whom it is intended, addressed to that person at the address given in the last credit claim form filed by the person pursuant to this subchapter, or if no return has been filed, then to any address obtainable.
2. A notice authorized or required under this subchapter related to a reimbursement for rent constituting property taxes paid may be given by mailing the notice to the person for whom it is intended, addressed to that person at the address given in the reimbursement claim form filed by the person pursuant to this subchapter, or if no return has been filed, then to any address obtainable.
3. The mailing of the notice is presumptive evidence of the receipt of the notice by the person to whom addressed. Any period of time which is determined according to this subchapter by the giving of notice commences to run from the date of mailing of the notice.
[C75, 77, 79, 81, §425.30]
2003 Acts, 1st Ex, ch 2, §194, 205; 2018 Acts, ch 1041, §127; 2021 Acts, ch 41, §27, 36
Referred to in §25B.7, 427.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.31 - Appeals.

425.31 Appeals.
1. Judicial review of the actions of the director of revenue or the department of revenue under this subchapter may be sought in accordance with the terms of chapter 17A and the rules of the department of revenue.
2. Judicial review of the actions of the director of human services or the department of human services under this subchapter may be sought in accordance with the terms of chapter 17A and the rules of the department of human services.
3. For cause and upon a showing by the director of revenue or the director of human services, as applicable, that collection of the amount in dispute is in doubt, the court may order the petitioner to file with the clerk a bond for the use of the respondent, with sureties approved by the clerk, equal to the amount appealed from, conditioned that the petitioner shall perform the orders of the court.
4. An appeal may be taken by the claimant or the director of revenue or the director of human services, as applicable, to the supreme court of this state irrespective of the amount involved.
[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; 2021 Acts, ch 41, §28, 36
Referred to in §25B.7, 425.27, 425.34, 427.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.32 - Disallowance of certain claims for credit.

425.32 Disallowance of certain claims for credit.
A claim for credit for property taxes due shall be disallowed if the department of revenue 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; 2021 Acts, ch 41, §29, 36
Referred to in §25B.7, 427.9
2023 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 human services determines that a landlord has increased the claimant’s rent primarily because the claimant is eligible for reimbursement under this subchapter, the department of human services 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 human services 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 human services within fifteen days after the request is mailed, the department of human services 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; 2021 Acts, ch 41, §30, 36
Referred to in §25B.7, 427.9, 435.33
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.34 - Rent increase hearings and appeals.

425.34 Rent increase hearings and appeals.
1. If the department of human services orders a landlord to reduce rent to a claimant, then upon the request of the landlord the department of human services shall hold a prompt hearing of the matter, to be conducted in accordance with the rules of the department. The department of human services 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; 2021 Acts, ch 41, §31, 36
Referred to in §25B.7, 427.9, 435.33
2023 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
2023 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
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.37 - Rules.

425.37 Rules.
The director of revenue and the director of human services shall each adopt rules in accordance with chapter 17A for the interpretation and proper administration of this subchapter and each department’s applicable powers and duties under 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; 2021 Acts, ch 41, §32, 36
Referred to in §25B.7, 427.9
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT › Section 425.39 - Funds created — appropriations — priority.

425.39 Funds created — appropriations — priority.
1. a. The elderly and disabled property tax 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 elderly and disabled property tax credit fund, from funds not otherwise appropriated, an amount sufficient to implement this subchapter for credits for property taxes due for claimants described in section 425.17, subsection 2, paragraph “a”, subparagraphs (1) and (3), subject to paragraph “b”.
b. Regardless of the amount of the credit determined under section 425.23, subsection 1, paragraph “c”, the amount paid by the director of revenue to each county treasurer for credits for claimants described under section 425.17, subsection 2, paragraph “a”, subparagraph (3), shall not exceed the amount calculated for the claimant under section 425.23, subsection 1, paragraph “c”, subparagraph (1), and section 25B.7, subsection 1, shall not apply to the amount of the credit in excess of the amount paid by the director of revenue.
2. The elderly and disabled rent reimbursement fund is created. There is appropriated annually from the general fund of the state to the department of human services to be credited to the elderly and disabled rent reimbursement fund, from funds not otherwise appropriated, an amount sufficient to implement this subchapter for reimbursement for rent constituting property taxes paid 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; 2021 Acts, ch 41, §33, 36; 2021 Acts, ch 177, §130, 131
Referred to in §25B.7, 425.19
2021 amendment to subsection 1 by
2021 Acts, ch 177, §130
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 425.40 - Low-income fund created.

425.40 Low-income fund created.
1. A low-income tax credit and reimbursement fund is created. Within the low-income tax credit and reimbursement fund, a rent reimbursement account is created under the control of the department of human services and a tax credit account is created under the control of the department of revenue. Amounts appropriated to the fund shall first be credited to the rent reimbursement account.
2. a. The director of human services shall use amounts credited to the rent reimbursement account for a fiscal year to pay all claims for reimbursement of rent constituting property taxes paid for claimants described in section 425.17, subsection 2, paragraph “a”, subparagraph (2). If the amount appropriated for purposes of this section for a fiscal year and credited to the rent reimbursement account is insufficient to pay all claims in full, the director of human services shall pay all such claims on a pro rata basis.
b. If the amount appropriated for purposes of this section for a fiscal year and credited to the rent reimbursement account exceeds the amount necessary to pay in full all reimbursement claims for the fiscal year, the department of human services shall transfer such excess amount to the department of revenue for deposit in the tax credit account. The department of revenue shall use any amounts credited to the tax credit account for a fiscal year to pay to the counties all claims for credit for property taxes due for the fiscal year, or if such amount is insufficient, to pay to the counties all such claims on a pro rata basis.
3. In order for the director of revenue or the director of human services to carry out the requirements of subsection 2, 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 of revenue 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; 2021 Acts, ch 41, §34, 36; 2021 Acts, ch 174, §20, 34, 39
Referred to in §25B.7, 425.23
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 425A - FAMILY FARM TAX CREDIT › Section 425A.8 - False claim — penalty.

425A.8 False claim — penalty.
1. 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.
2. 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; 2021 Acts, ch 76, §150
Fraudulent practices; §714.8 – 714.14
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426 - AGRICULTURAL LAND TAX CREDIT › Section 426.1 - Agricultural land credit fund.

426.1 Agricultural land credit fund.
There is created as a permanent fund in the office of the treasurer of state a fund to be known as the agricultural land credit fund, and for the purpose of establishing and maintaining this fund for each fiscal year there is appropriated thereto from funds in the general fund not otherwise appropriated the sum of thirty-nine million one hundred thousand dollars of which the first ten million dollars shall be transferred to and deposited into the family farm tax credit fund created in section 425A.1. Any balance in said fund on June 30 shall revert to the general fund.
[C39, §6943.156; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.1]
93 Acts, ch 180, §11
Referred to in §425A.1, 426.7, 441.73
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426 - AGRICULTURAL LAND TAX CREDIT › Section 426.2 - Definition.

426.2 Definition.
“Agricultural lands” as used in this chapter shall mean and include land in tracts of ten acres or more excluding any buildings or other structures located on such land, and not laid off into lots of less than ten acres or divided by streets and alleys into parcels of less than ten acres, lying within any school corporation in this state and in good faith used for agricultural or horticultural purposes.
Any land laid off or platted into lots of less than ten acres belonging to and a part of other lands of more than ten acres and in good faith used for agricultural or horticultural purposes shall be entitled to the benefits of this chapter.
[C39, §6943.165; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.2]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426 - AGRICULTURAL LAND TAX CREDIT › Section 426.3 - Where credit given.

426.3 Where credit given.
The agricultural land credit fund shall be apportioned each year in the manner hereinafter provided so as to give a credit against the tax on each tract of agricultural lands 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 such credit on each tract of such lands shall be the amount the tax levied for the general school fund exceeds the amount of tax which would be levied on said tract of such lands were the levy for the general school fund five dollars and forty cents per thousand dollars of assessed value for the previous year, except in the case of a deficiency in the agricultural land credit fund to pay said credits in full, in which case the credit on each eligible tract of such lands in the state shall be proportionate and shall be applied as hereinafter provided.
[C39, §6943.157, 6943.164; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.3]
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426 - AGRICULTURAL LAND TAX CREDIT › Section 426.6 - Computation by auditor — appeal.

426.6 Computation by auditor — appeal.
1. The agricultural land 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 lands which are entitled to credit, together with the taxable value for the previous year, together with the budget from each school district for the previous year, and the tax rate determined for the general fund of the district in the manner prescribed in section 444.3 for the previous year, and if such 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 lands entitled to credit in the district, and on or before April 1, certify the amount to the department of revenue.
2. In the event the county auditor denies a credit upon any such lands, the auditor shall immediately mail to the owner at the owner’s last known address notice of the decision thereon. The owner may, within thirty days thereafter, appeal to the board of supervisors of the county wherein the land involved is situated by serving notice of said appeal upon the chairperson of said board. The board shall hear such appeal promptly and shall determine anew all questions involved in said appeal and shall within ten days after such hearing, mail to the owner at the owner’s last known address, notice of its decision. In the event of disallowance the owner may, within ten days from the date such notice is mailed, appeal such disallowance by the board of supervisors to the district court of that county by serving written notice of appeal on the county auditor. The appeal shall be tried de novo and may be heard in term time or vacation. The decision of the district court thereon shall be final.
[C39, §6943.160 – 6943.163; C46, §426.4 – 426.6; C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.6]
86 Acts, ch 1245, §442; 2001 Acts, ch 143, §3; 2002 Acts, ch 1119, §54; 2003 Acts, ch 145, §286; 2021 Acts, ch 76, §150
Referred to in §331.401, 426.7
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426 - AGRICULTURAL LAND TAX CREDIT › Section 426.7 - Warrants authorized by director.

426.7 Warrants authorized by director.
After receiving from the county auditors the certifications provided for in section 426.6, and during the following fiscal year, the director of revenue shall authorize the department of administrative services to draw warrants on the agricultural land credit fund created in section 426.1, 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 July 15 of each year taking into consideration the relative budget and cash position of the state resources. However, if the agricultural land 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 notify the county auditors of the pro rata percentage on or before June 15.
[C39, §6943.157; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.7]
83 Acts, ch 172, §6; 86 Acts, ch 1244, §52; 2001 Acts, ch 143, §4; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §52
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426 - AGRICULTURAL LAND TAX CREDIT › Section 426.8 - Apportionment by auditor.

426.8 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 said tax lists to the county treasurer. Upon receipt of the warrant by the county auditor, the auditor shall deliver said 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.
[C39, §6943.158; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.8]
86 Acts, ch 1245, §443; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §53
Referred to in §331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426 - AGRICULTURAL LAND TAX CREDIT › Section 426.10 - Rules.

426.10 Rules.
The director of revenue shall prescribe forms and rules, not inconsistent with this chapter, necessary to carry out its purposes.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.10]
86 Acts, ch 1245, §444; 2003 Acts, ch 145, §286
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.1 - Definitions.

426A.1 Definitions.
As used in this chapter, unless the context otherwise requires, “book”, “list”, “record”, or “schedule” kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1.
2000 Acts, ch 1148, §1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.1A - Appropriation.

426A.1A Appropriation.
There is appropriated from the general fund of the state the amounts necessary to fund the credits provided under this chapter.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.1]
88 Acts, ch 1151, §3
C2001, §426A.1A
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.2 - Military service tax credit.

426A.2 Military service tax credit.
The moneys shall be apportioned each year so as to replace all or a portion of the tax which would be due on property eligible for military service tax exemption in the state, if the property were subject to taxation, the amount of the credit to be not more than six dollars and ninety-two cents per thousand dollars of assessed value of property which would be subject to the tax, except for the military service tax exemption.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.2]
88 Acts, ch 1151, §4; 89 Acts, ch 83, §51; 99 Acts, ch 180, §23, 24
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.3 - Computation by auditor.

426A.3 Computation by auditor.
On or before August 1 of each year the county auditor shall certify to the county treasurer all claims for military service tax exemptions which have been allowed by the board of supervisors. Such certificate shall list the total amount of dollars, listed by taxing district in the county, due for military service tax credits claimed and allowed. The county treasurer shall forthwith certify to the department of revenue the amount of dollars, listed by taxing district in the county, due for military service tax credits claimed and allowed.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.3]
2003 Acts, ch 145, §286
Referred to in §331.512, 331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.4 - Certification by director of revenue.

426A.4 Certification by director of revenue.
Sums distributable from the general fund of the state shall be allocated annually to the counties of the state. On September 15 annually the director of revenue shall certify and the department of administrative services shall draw warrants to the treasurer of each county payable from the general fund of the state in the amount claimed. Payments shall be made to the treasurer of each county not later than September 30 of each year.
[C50, 54, §426A.2, 426A.4, 426A.10; C58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.4, 426A.10; 81 Acts, ch 139, §2]
83 Acts, ch 172, §7; 86 Acts, ch 1244, §53; 88 Acts, ch 1151, §5; 2003 Acts, ch 145, §286; 2004 Acts, ch 1101, §54
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.5 - Proportionate shares to districts.

426A.5 Proportionate shares to districts.
The amount of credits received under this chapter shall then be apportioned by each county treasurer to the several taxing districts. Each taxing district shall receive its proportionate share of the military service tax credit allowed on each and every tax exemption allowed in such taxing district, in the proportion that the levy made by such taxing district upon general property bears to the total levy upon all property subject to general property taxation by all taxing districts imposing a general property tax in such taxing district.
[C50, §426A.2, 426A.4; C58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.5]
Referred to in §331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.6 - Setting aside allowance.

426A.6 Setting aside allowance.
If the department of revenue determines that a claim for military service tax exemption has been allowed by a board of supervisors which is not justifiable under the law and not substantiated by proper facts, the department may, at any time within thirty-six months from July 1 of the year in which the claim is allowed, set aside the allowance. Notice of the disallowance shall be given to the county auditor of the county in which the claim has been improperly granted and a written notice of the disallowance shall also be addressed to the claimant at the claimant’s last known address. The claimant or the board of supervisors may appeal to the director of revenue within thirty days from the date of the notice of disallowance. The director shall grant a hearing and if, upon the hearing, the director determines that the disallowance was incorrect, the director shall set aside the disallowance. The director shall notify the claimant and the board of supervisors of the result of the hearing. The claimant or the board of supervisors may seek judicial review of the action of the director of revenue in accordance with chapter 17A. If a claim is disallowed by the department of revenue and not appealed to the director of revenue or appealed to the director of revenue and thereafter upheld upon final resolution, including judicial review, the credits allowed and paid from the general fund of the state become a lien upon the property on which the credit was originally granted, if still in the hands of the claimant and not in the hands of a bona fide purchaser, the amount so erroneously paid shall be collected by the county treasurer in the same manner as other taxes, and the collections shall be returned to the department of revenue and credited to the general fund of the state. The director of revenue may institute legal proceedings against a military service tax exemption claimant for the collection of payments made on disallowed exemptions.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.6; 82 Acts, ch 1246, §7, 11]
88 Acts, ch 1151, §6; 89 Acts, ch 251, §34; 97 Acts, ch 158, §27; 2002 Acts, ch 1151, §17; 2003 Acts, ch 145, §286; 2006 Acts, ch 1010, §107; 2015 Acts, ch 109, §14, 75
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.7 - Forms — rules.

426A.7 Forms — rules.
The director of revenue shall prescribe the form for the making of a verified statement and designation of property eligible for military service tax exemption, and the form for the supporting affidavits required herein, and such other forms as may be necessary for the proper administration of this chapter. From time to time as necessary, the department of revenue shall forward to the county auditors of the several counties of the state, such prescribed sample forms. The director of revenue shall have the power and authority to prescribe rules, not inconsistent with the provisions of this chapter, necessary to carry out and effectuate its purposes.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.7]
2003 Acts, ch 145, §286; 2004 Acts, ch 1086, §70
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.8 - Excess remitted — appeals.

426A.8 Excess remitted — appeals.
1. If the amount of credit apportioned to any property eligible for military service tax exemption under this chapter in any year shall exceed the total tax, exclusive of any special assessments levied against such property eligible for military service tax exemption, then the excess shall be remitted by the county treasurer to the department of revenue to be redeposited in the general fund of the state and reallocated the following year by the department.
2. a. If any claim for exemption made has been denied by the board of supervisors, and the action is subsequently reversed on appeal, the same credit shall be allowed on the assessed valuation, not to exceed the amount of the military service tax exemption involved in the appeal, as was allowed on other military service tax exemption valuations for the year or years in question, and the director of revenue, the county auditor, and the county treasurer shall credit and change their books and records accordingly.
b. If the appealing taxpayer has paid one or both of the installments of the tax payable in the year or years in question on such military service tax exemption valuation, remittance shall be made to the county treasurer in the amount of such credit.
c. The amount of the credit shall be allocated and paid from the surplus redeposited in the general fund of the state provided for in subsection 1.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.8]
88 Acts, ch 1151, §7; 2003 Acts, ch 145, §286; 2013 Acts, ch 30, §96; 2014 Acts, ch 1026, §90
Referred to in §331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.9 - Erroneous credits.

426A.9 Erroneous credits.
If any claim is allowed, and subsequently reversed on appeal, any credit shall be void, and the amount of the credit shall be charged against the property in question, and the director of revenue, the county auditor, and the county treasurer shall correct their books and records. The amount of the erroneous credit, when collected, shall be returned by the county treasurer to the general fund of the state.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.9]
88 Acts, ch 1151, §8; 2003 Acts, ch 145, §286
Referred to in §331.559
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.11 - Military service — exemptions.

426A.11 Military service — exemptions.
The following exemptions from taxation shall be allowed:
1. The property, not to exceed two thousand seven hundred seventy-eight dollars in taxable value, of any veteran, as defined in section 35.1, of World War I.
2. The property, not to exceed one thousand eight hundred fifty-two dollars in taxable value, of an honorably separated, retired, furloughed to a reserve, placed on inactive status, or discharged veteran, as defined in section 35.1, subsection 2, paragraph “a” or “b”.
3. Where the word “veteran” appears in this chapter, it includes without limitation the members of the United States air force, merchant marine, and coast guard.
4. For purposes of this chapter, unless the context otherwise requires, “veteran” also means a resident of this state who is a former member of the armed forces of the United States and who served for a minimum aggregate of eighteen months and who was discharged under honorable conditions. However, “veteran” also means a resident of this state who is a former member of the armed forces of the United States and who, after serving fewer than eighteen months, was honorably discharged because of a service-related injury sustained by the veteran.
5. For the purpose of determining a military tax exemption under this section, property includes a manufactured or mobile home as defined in section 435.1.
[C97, §1304; S13, SS15, §1304; C24, 27, 31, 35, 39, §6946; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.3; 82 Acts, ch 1063, §1]
83 Acts, ch 101, §87; 84 Acts, ch 1219, §32; 88 Acts, ch 1151, §9, 10; 88 Acts, ch 1243, §10; 89 Acts, ch 296, §45; 91 Acts, ch 199, §5; 94 Acts, ch 1173, §35; 99 Acts, ch 151, §88, 89; 99 Acts, ch 180, §18
CS99, §426A.11
2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80; 2002 Acts, ch 1151, §18; 2005 Acts, ch 115, §32, 40, 41; 2006 Acts, ch 1111, §1, 3; 2009 Acts, ch 164, §3, 7; 2013 Acts, ch 30, §97; 2013 Acts, ch 140, §66; 2014 Acts, ch 1026, §91
Referred to in §331.512, 331.608, 420.207, 425.11, 426A.12, 426A.13, 426A.15, 435.26
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.12 - Exemptions to relatives.

426A.12 Exemptions to relatives.
1. In case any person in the foregoing classifications does not claim the exemption from taxation, it shall be allowed in the name of the person to the same extent on the property of any one of the following persons in the order named:
a. The spouse, or surviving spouse remaining unmarried, of a veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”, where they are living together or were living together at the time of the death of the veteran.
b. The parent whose spouse is deceased and who remains unmarried, of a veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”, whether living or deceased, where the parent is, or was at the time of death of the veteran, dependent on the veteran for support.
c. The minor child, or children owning property as tenants in common, of a deceased veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”.
2. No more than one tax exemption shall be allowed under this section or section 426A.11 in the name of a veteran, as defined in this chapter or in section 35.1, subsection 2, paragraph “a” or “b”.
[C97, §1304; S13, SS15, §1304; C24, 27, 31, 35, 39, §6946; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.4]
99 Acts, ch 151, §88, 89; 99 Acts, ch 180, §19
CS99, §426A.12
2005 Acts, ch 115, §33, 40, 41; 2009 Acts, ch 164, §4, 7
Referred to in §331.512, 420.207, 426A.15
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.14 - Allowance — continuing effectiveness.

426A.14 Allowance — continuing effectiveness.
1. The assessor shall retain a permanent file of current military service tax exemption 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, from the person who sold or transferred the property, or from the personal representative of a deceased claimant.
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 claims and designations of property 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 exemption. The board is not required to send notice that a claim is disallowed if the claimant voluntarily withdraws the claim.
5. Any person whose claim is denied under the provisions of this chapter may appeal from the action of the board of supervisors in the district court of the county in which said claimed military service tax exemption is situated by giving written notice of such appeal to the county auditor of said county within twenty days from the date of mailing of notice of such action by the board of supervisors.
6. Upon adoption of a resolution by the county board of supervisors, any person may request, in writing, from the appropriate assessor forms for the filing for a military service tax exemption. The person may complete the form, which shall include a statement claiming the military service tax exemption and designating the property upon which the tax exemption is claimed, and mail or return it to the appropriate assessor. The signature of the claimant on the claim shall be considered the claimant’s acknowledgment that all statements and facts entered on the form are correct to the best of the claimant’s knowledge.
[SS15, §1304-1A; C24, 27, 31, 35, 39, §6948; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.6; 82 Acts, ch 1246, §9, 11]
86 Acts, ch 1241, §36; 94 Acts, ch 1144, §2; 99 Acts, ch 151, §88, 89
CS99, §426A.14
2015 Acts, ch 29, §114
Referred to in §331.401, 331.512, 420.207, 426A.15
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS › Section 426A.15 - Penalty.

426A.15 Penalty.
Any person making a false affidavit for the purpose of obtaining the exemption provided for in sections 426A.11 through 426A.14 or who knowingly receives such exemption without being legally entitled thereto, or who makes claim for exemption in more than one county in the state shall be guilty of a fraudulent practice.
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §427.7]
99 Acts, ch 151, §88, 89
CS99, §426A.15
2021 Acts, ch 80, §266
Referred to in §420.207
Fraudulent practices; see §714.8