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Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.15 - Appointment of Assessor

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Meeting of the conference hoard.
At the time specified in Iowa
				Code section
				441.6,
				the conference board shall hold a meeting and take action to appoint an
				assessor or request permission to hold a special examination. Within ten days
				of this meeting, the conference board shall notify the director of the
				appointment or request a special examination. The notice shall include a
				statement by the conference board stating whether there have been any charges
				or evidence of any misconduct, nonfeasance, malfeasance, or misfeasance against
				the appointee. If there have been charges or evidence of any misconduct,
				nonfeasance, malfeasance, or misfeasance against the appointee, the notice
				shall include a summary of the misconduct, nonfeasance, malfeasance, or
				misfeasance and any action taken regarding the misconduct, nonfeasance,
				malfeasance, or misfeasance. For purposes of this rule, "misconduct" means the
				same as defined in Iowa Code section
				441.9.
(2)
Time for action.
A
				conference board shall adhere to the time frames specified in Iowa Code section
				441.6 in appointing an assessor to fill a vacant position.
(3)
Special examination.
A
				request for a special examination shall be made only after the conference board
				has made a good faith attempt to appoint an assessor from the current register
				of eligible candidates. The request shall state the reason or reasons the
				conference board feels the director of revenue should grant permission to hold
				the special examination.
(4)
Confirmation by the director of revenue.
a. The appointee selected by the conference
				board shall not assume the office of city or country assessor until such
				appointment is confirmed by the director of revenue. In considering whether to
				confirm the appointment, the director shall consider any charges or evidence of
				misconduct, nonfeasance, malfeasance, or misfeasance by the appointee. For
				purposes of this rule, "misconduct" means the same as defined in Iowa Code
				section
				441.9. Within
				30 days of receiving the notice contemplated in subrule 72.15(1), the director
				shall notify the conference board and assessor of the acceptance or rejection
				of the appointment. An appeal of the director's decision under this subrule may
				be made under rule 701-7.37 (441).
b. Immediately following selection by the
				conference board, the appointee assessor shall submit information to the
				director as required for the director or designee to conduct a background
				check. The director or designee may review the department's records and other
				records in considering whether to confirm the appointment of an assessor
This rule is intended to implement Iowa Code section
				  441.6.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 72 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-72.17 - Removal of Assessor

Current through Register Vol. 47, No. 3, July 24, 2024
An assessor may be removed from office for the reasons stated
				  in Iowa Code section
				  4419., but
				  only after the charges have been substantiated.
This rule is intended to implement Iowa Code section
				  4419..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.1 - Eligible Claimants

Current through Register Vol. 47, No. 3, July 24, 2024
The property tax credit and rent reimbursement programs are
				  available to claimants who:
(1) were
				at least 23 years of age or a head of household on December 31 of the base
				year,
(2) were not or will not be
				claimed as a dependent on another person's federal or state income tax return
				for the base year in the case of a claimant who is not disabled or at least 65
				years of age,
(3) did not have
				household income in excess of the indexed amount determined pursuant to Iowa
				Code section
				42523(4).
				during the base year, and
(4) are
				domiciled in Iowa at the time the claim is filed or were at the time of the
				claimant's death.
In the case of a claim for rent reimbursement, the claimant
				  must have occupied and rented the property during any part of the base year. In
				  the case of a claim for property tax credit, the claimant must have occupied
				  the property during any part of the fiscal year beginning July I of the base
				  year
If a homestead is occupied by two or more eligible claimants,
				  each person may file a claim based upon each person's income and each person's
				  share of the rent paid or property taxes due.
The computed credit or reimbursement shall be determined in
				  accordance with the applicable schedule provided in Iowa Code section 425.23(1)
				  as adjusted by the indexed amount determined in section 425.23(4).
This rule is intended to implement Iowa Code section
				  425.17(2) as amended by 1999 Iowa Acts, chapter 152, and section 425.23, and is
				  effective for property tax credit and rent reimbursement claims filed on or
				  after January I, 2000.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.2 - Separate Homesteads-husband and Wife Property Tax Credit

Current through Register Vol. 47, No. 3, July 24, 2024
If a husband and wife are both qualified homeowners living in
				  and maintaining separate and distinct homesteads and each is actually liable
				  for and will pay the property tax for their respective homesteads, each is
				  eligible to file an individual credit claim for property tax due.
This rule is intended to implement Iowa Code section
				  42517(4)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.3 - Dual Claims

Current through Register Vol. 47, No. 3, July 24, 2024
A claimant changing homesteads during the base year who will
				  make property tax payments during the fiscal year following the base year and
				  who also made rent payments during the base year is entitled to receive both a
				  property tax credit and rent reimbursement.
Separate claim forms for the property tax credit and the
				  rental reimbursement shall be filed with the county treasurer and the Iowa
				  department of revenue, respectively.
The claims are to be based on the actual property tax due and
				  rent constituting property tax paid with a combined maximum of $1000 upon which
				  the credit and reimbursement can be calculated.
Example: $800 property tax due
$400 rent constituting property taxes paid
The claim form for calculating the property tax credit shall
				  reflect the entire $800 amount.
The claim form for calculating the rent reimbursement shall
				  reflect only the remaining $200 of the $1000 maximum allowance.
The Iowa department of revenue will issue refund warrants for
				  rent reimbursement claims. The county treasurer will apply the property tax
				  credits.
This rule is intended to implement Iowa Code section
				  42524..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.4 - Multipurpose Building

Current through Register Vol. 47, No. 3, July 24, 2024
A multipurpose building is a building which is used for other
				  purposes in addition to being used for living accommodations. If a portion of a
				  homestead property is utilized for business purposes, the property is
				  considered to be a multipurpose building.
The portion of the property tax due or rent constituting
				  property tax paid attributable to the homestead only is to be used in
				  determining the allowable credit or reimbursement. This portion is to be
				  calculated by determining the percentage of the homestead square footage to the
				  square footage of the entire multipurpose structure. This percentage is then to
				  be applied to the property tax due in the current fiscal year or rent
				  constituting property tax paid for the base year
This rule is intended to implement Iowa Code section
				  42517(8)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.5 - Multidwelling

Current through Register Vol. 47, No. 3, July 24, 2024
A multidwelling is a structure which houses more than one
				  homestead. This includes, but is not limited to: apartment buildings, duplexes,
				  condominiums, town houses, nursing homes and rooming houses.
A claimant owning a multidwelling whose homestead is a
				  portion of the multidwelling is entitled to a credit for only that portion of
				  the property tax due attributable to the homestead.
This calculation of the credit or reimbursement is to be
				  performed the same as for a multipurpose building as described in rule
				  73.4(425).
This rule is intended to implement Iowa Code section
				  42517(8)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.6 - Income

Current through Register Vol. 47, No. 3, July 24, 2024
income includes the amount of in-kind assistance received by
				  the claimant for housing expenses such as federal rent subsidy payments made
				  directly to the landlord on behalf of the claimant and energy assistance
				  benefits received by the claimant from or through a public utility.
In determining income, net operating losses and net capital
				  losses are not to be considered. If the comparison of gains and losses results
				  in a net gain, such amount shall be considered income. If the comparison
				  results in a net loss, the net loss shall be disregarded.
This rule is intended to implement Iowa Code section
				  42517(7). as amended
				  by 1993 Iowa Acts, chapter 180.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.7 - Joint Tenancy

Current through Register Vol. 47, No. 3, July 24, 2024
Joint tenancy for purposes of a property tax credit is the
				  common ownership of a homestead by two or more persons either as joint tenants
				  with right of survivorship or tenants in common.
This rule is intended to implement Iowa Code section
				  42517(8)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.8 - Amended Claim

Current through Register Vol. 47, No. 3, July 24, 2024
An amended claim can only be filed by a claimant who has
				  timely filed a claim for property tax credit or rent constituting property tax
				  paid for the appropriate base year.
The amended claim must be filed within three years from
				  October 31 of the year in which the original claim was filed.
The amended claim shall be clearly marked by the claimant
				  with the word "AMENDED."
If upon review by the Iowa department of revenue an
				  additional credit or reimbursement is indicated, the claimant shall be
				  reimbursed the additional amount.
This rule is intended to implement Iowa Code section
				  42527..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.9 - Simultaneous Homesteads

Current through Register Vol. 47, No. 3, July 24, 2024
A person who owns or rents one property and also owns or
				  rents another property for a simuhaneous period of time is limited to claiming
				  a property tax credit or rent reimbursement on the property which is considered
				  the person's domicile.
This rule is intended to implement Iowa Code section
				  42517(4)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.10 - Confidential Information

Current through Register Vol. 47, No. 3, July 24, 2024
income tax information contained on a property tax credit
				  claim form is confidential except that the information may be conveyed by the
				  department of revenue to county treasurers for purposes of eligibility
				  verification for tax credit claims. Information contained on a rent
				  reimbursement claim form is confidential except that the information may be
				  released to an employee of the department of inspections and appeals to assist
				  in the performance of an audit or investigation. See rule
				  701-63.
				  (17A).
This rule is intended to implement Iowa Code section
				  42528.
				  as amended by 1999 Iowa Acts, chapter 139.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.11 - Mobile, Modular, and Manufactured Homes

Current through Register Vol. 47, No. 3, July 24, 2024
An eligible claimant whose homestead is a mobile, modular, or
				  manufactured home which the claimant owns and which was assessed as real estate
				  resulting in property tax due may file a claim for credit for property tax due
				  on the home and the land on which the home is located, provided the land is
				  owned by the claimant.
An eligible claimant whose homestead is a mobile, modular, or
				  manufactured home subject to the annual tax as provided in Iowa Code chapter
				  435 may file a claim for credit for property taxes due on the land upon which
				  the home is located provided the land is owned by the claimant. Rent paid for
				  occupancy of a home and the space occupied by the home is subject to
				  reimbursement regardless of how the home is taxed.
This rule is intended to implement Iowa Code subsection
				  42517(4)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.12 - Totally Disabled

Current through Register Vol. 47, No. 3, July 24, 2024
A person who is totally disabled must be unable to engage in
				  any substantial gainful employment by reason of any medically determinable
				  physical or mental impairment. In addition, the impairment must have lasted or
				  is reasonably expected to last for a continuous period of 12 months or is
				  expected to result in death. This disabled condition must be the determining
				  factor in the person's inability to engage in gainful employment. A claimant is
				  considered totally disabled only if the physical or mental impairment or
				  impairments are of such severity that the claimant is not only unable to do
				  work previously performed but cannot, considering the claimant's age,
				  education, and work experience, engage in any other kind of substantial gainful
				  work which exists in the national economy, regardless of whether such work
				  exists in the immediate area in which the claimant lives, or whether a specific
				  job vacancy exists or whether the claimant would be hired if the claimant
				  applied for work. See 42 U.S.C. §423. Examples of physical conditions
				  which could possibly constitute total disability would include, but are not
				  limited to: loss of major function of one or both legs or arms; progressive
				  diseases which have resulted in the loss of one or both legs or arms or which
				  have caused them to become useless; severe arthritis; diseases of the heart,
				  lungs or blood vessels which have resulted in serious loss of heart or lung
				  reserve; diseases of the digestive system which have resulted in severe
				  malnutrition, weakness and anemia prohibiting gainful employment; damage to the
				  brain or brain abnormality which has resulted in severe loss of judgment,
				  intellect, orientation or memory; or, paralysis or diseases of the nervous
				  system which prohibit coordination or major functioning of the body so as to
				  prevent gainful employment.
For purposes of this rule, a person shall not be considered
				  unable to engage in substantial gainful employment unless the person has
				  attained the age of 18 on or before December 31 of the base year.
This rule is intended to implement Iowa Code subsection
				  42517(11)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.13 - Nursing Homes

Current through Register Vol. 47, No. 3, July 24, 2024
A claimant whose homestead is a nursing home is eligible to
				  file a reimbursement claim for rent constituting property tax paid unless the
				  person is eligible for a property tax credit on an owned homestead.
This rule is intended to implement Iowa Code section
				  42517(4)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.14 - Household

Current through Register Vol. 47, No. 3, July 24, 2024
Household includes the claimant and the claimant's spouse if
				  living with the claimant at any time during the base year. "Living with" does
				  not include a temporary visit. Only one claimant per household is entitled to a
				  credit or reimbursement.
This rule is intended to implement Iowa Code section
				  42517(5). as amended
				  by 1999 Iowa Acts, chapter 152, and section
				  42522..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.15 - Homestead

Current through Register Vol. 47, No. 3, July 24, 2024
A person who owns a homestead but is confined to a care
				  facility shall be considered as occupying the owned homestead provided the
				  person does not lease or otherwise receive profits from others for the use of
				  the homestead. The person shall be eligible for a property tax credit but shall
				  not be eligible for a rent reimbursement.
This rule is intended to implement Iowa Code subsection
				  42517(4)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.16 - Household Income

Current through Register Vol. 47, No. 3, July 24, 2024
Household income includes income of the claimant and the
				  claimant's spouse and actual monetary payments made to the claimant by any
				  other person living with the claimant. Household income does not include Social
				  Security benefits received by the claimant's child and given to the
				  claimant.
Monetary payments do not include goods and services provided
				  to the claimant by a person living with the claimant.
This rule is intended to implement Iowa Code section
				  42517(6). as amended
				  by 1994 Iowa Acts, chapter 1165, and section
				  42517(7)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.17 - Timely Filing of Claims

Current through Register Vol. 47, No. 3, July 24, 2024
If a timely mailed property tax credit or rent reimbursement
				  claim is not received by the county treasurer or the department of revenue or
				  is received after the June 1 filing deadline, the claim will be considered to
				  have been timely filed if the claimant complies with the provisions of Iowa
				  Code section
				  622105..
				  The county treasurer may extend the time for filing a claim for property tax
				  credit through September 30 of the same year The director may also extend the
				  filing deadline for property tax credit and rent reimbursement claims through
				  December 31 of the following year Late property tax credit claims will be
				  reimbursed by the director directly to the claimant upon proof of tax
				  payment.
In the case of a claim for property tax credit, the claimant
				  must own and occupy the homestead at the time the claim for credit is filed or
				  if a late claim, own and occupy the homestead on June I of the claim
				  year
This rule is intended to implement Iowa Code section
				  42520.
				  as amended by 1996 Iowa Acts, chapter 1167.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.18 - Separate Homestead-husband and Wife Rent Reimbursements

Current through Register Vol. 47, No. 3, July 24, 2024
If a husband and wife are both qualified claimants renting
				  separate and distinct homesteads, and rent is paid by each, each is eligible to
				  file an individual reimbursement claim for rent constituting property tax
				  paid.
This rule is intended to implement Iowa Code subsection
				  42517(4)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.19 - Gross Rent/rent Constituting Property Taxes Paid

Current through Register Vol. 47, No. 3, July 24, 2024
Gross rent means the total amount of rent paid for use of the
				  homestead by the claimant and rent constituting property taxes paid means 23
				  percent of the gross rent.
This rule is intended to implement Iowa Code sections
				  42517(3). and
				  42517(9). as amended
				  by 1994 Iowa Acts, chapter 1125.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.20 - Leased Land

Current through Register Vol. 47, No. 3, July 24, 2024
An individual who owns a dwelling located on land owned by
				  another may claim a credit of property taxes due on the dwelling and a
				  reimbursement of rental payments made for the use of the land if the land has
				  been assessed for taxation.
This rule is intended to implement Iowa Code subsection
				  42517(4)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.21 - Property: Taxable Status

Current through Register Vol. 47, No. 3, July 24, 2024
In order to be eligible to file a rent reimbursement claim,
				  the property upon which the claimant resided during the base year must have
				  been in a taxable status during the base year If the property was taxable for
				  only part of the base year, the rent reimbursement must be prorated
				  accordingly. (OP.ST. BD. Tax Rev. 187). However, this restriction does not
				  apply to property that became tax-exempt on or after July I, 1986, provided the
				  claimant received a reimbursement of rent constituting property taxes paid on
				  the property when it was in a taxable status and continues to reside in the
				  same property.
This rule is intended to implement Iowa Code subsection
				  42517(4)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.22 - Special Assessments

Current through Register Vol. 47, No. 3, July 24, 2024
The claimant may include as a portion of the taxes due during
				  the fiscal year next following the base year an amount equal to the unpaid
				  special assessment installment due, plus interest, during the fiscal year next
				  following the base year.
This rule is intended to implement Iowa Code subsection
				  42517(10)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.23 - Suspended, Delinquent, or Canceled Taxes

Current through Register Vol. 47, No. 3, July 24, 2024
No property tax credit shall be allowed to any person whose
				  taxes have been canceled pursuant to Iowa Code section
				  4278..
				  A property tax credit shall be allowed to an eligible claimant whose taxes have
				  been suspended pursuant to Iowa Code sections
				  4278.
				  and
				  4279..
A property tax credit shall be allowed to an eligible
				  claimant even though the claimant's taxes for a previous fiscal year are
				  delinquent. The claimant may receive a reimbursement for delinquent taxes paid
				  provided the taxes are paid by December 31 following the fiscal year in which
				  the taxes became delinquent.
This rule is intended to implement Iowa Code section
				  42517(8)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.24 - Income: Spouse

Current through Register Vol. 47, No. 3, July 24, 2024
The income of a spouse does not have to be reported on the
				  claimant's return unless the spouse lived with the claimant at the property
				  upon which the property tax credit or rent reimbursement is claimed. If the
				  spouse lived with the claimant for only a portion of the base year, only that
				  portion of the spouse's income which was received while living with the
				  claimant must be reported as income on the claimant's return. If the spouse is
				  eligible to claim a credit or reimbursement, the spouse does not have to
				  include any income that was reported on the other claimant's (spouse's)
				  return.
This rule is intended to implement Iowa Code subsection
				  42517(6)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.25 - Common Law Marriage

Current through Register Vol. 47, No. 3, July 24, 2024
A common law marriage is a social relationship between a man
				  and a woman that meets all the necessary requisites of a marriage except that
				  it was not solemnized, performed or witnessed by an official authorized by law
				  to perform marriages. The necessary elements of a common law marriage are:
(a) a present intent of both parties
				freely given to become married,
(b)
				a public declaration by the parties or a holding out to the public that they
				are husband and wife,
(c)continuous
				cohabitation together as husband and wife (this means consummation of the
				marriage), and (d) both parties must be capable of entering into the marriage
				relationship. No special time limit, is necessary to establish a common law
				marriage.
This rule is intended to implement Iowa Code section
				  425.17.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.27 - Special Assessment Credit

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Property taxes due.
Any person whose special assessment is
				paid by the department of revenue pursuant to Iowa Code subsection
				42523(3).
				cannot include the special assessment as property taxes due under Iowa Code
				subsection
				42517(10). for
				purposes of determining a property tax credit.
(2)
Special assessments eligible for
				credit.
As used in Iowa Code section
				42523(3).,
				the term "special assessment" means special assessments made pursuant to Iowa
				Code sections
				38437. to
				38479..
(3)
Special assessment credit
				qualifications.
No special assessment credit claim shall be allowed
				pursuant to Iowa Code section
				42523(3).
				unless at the time the application for credit is filed the property upon which
				the levy is made includes a homestead dwelling as defined in Iowa Code section
				42517(4). and the
				claimant's household income does not exceed the indexed amount determined
				pursuant to Iowa Code section
				42523(4)..
(4)
Special assessment installment
				due in current fiscal year
The amount of a special assessment credit
				claim to be reimbursed by the Iowa department of revenue pursuant to Iowa Code
				section
				42523.
				is limited to the amount of the installment payable during the current fiscal
				year for persons described in Iowa Code section
				42517., subsection 2,
				paragraph
"a,"
or one-half of that amount for persons described
				in Iowa Code section
				42517., subsection 2,
				paragraph
"b. "
(5)
Audit by department of
				revenue.
The director of revenue may audit the books and records of
				the county treasurer to determine if the amounts certified by the county
				treasurer to the director of revenue pursuant to Iowa Code section
				42523(3).
				are true and correct. The director of revenue may also initiate investigations
				or assist the county treasurer's investigations into eligibility of a claimant
				for the special assessment credit in accordance with Iowa Code section
				42527..
				Upon investigation, the director of revenue may order the county treasurer to
				reimburse the state of Iowa any amounts that were erroneously paid to the
				county treasurer or issue a reimbursement directly to the claimant if it is
				determined the claimant did not receive the benefits to which entitled pursuant
				to Iowa Code section
				42523(3)..
This rule is intended to implement Iowa Code section
				  425.23(3) and is effective for special assessment credit claims filed on or
				  after January I, 1999.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.28 - Credit Applied

Current through Register Vol. 47, No. 3, July 24, 2024
The county treasurer shall apply the property tax credit
				  equally to the claimant's first and second half tax liabilities.
This rule is intended to implement Iowa Code sections
				  42516. to
				  42540..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.29 - Deceased Claimant

Current through Register Vol. 47, No. 3, July 24, 2024
A claim for property tax credit or rent reimbursement may be
				  filed on behalf of a deceased person by the person's spouse, attorney, guardian
				  or the executor or administrator of the person's estate.
This rule is intended to implement Iowa Code section
				  42517(2). as amended
				  by 1999 Iowa Acts, chapter 152, and section
				  42518..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.30 - Audit of Claim

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Authority.
The department of revenue may audit the records of
				the county treasurer to determine the accuracy of claims filed for property tax
				credits. The department may also investigate the eligibility of a claimant for
				a property tax credit or rent reimbursement.
(2)
Recomputed rent reimbursement
				claim.
If it is determined a computed rent reimbursement is in error,
				the department shall collect any overpayment from the claimant or reimburse the
				claimant for any underpayment. If a claimant fails to reimburse the department
				for an overpayment, the amount of overpayment shall be deducted from any future
				rent reimbursement to which the claimant is entitled.
(3)
Recomputed property tax credit
				claim.
If it is determined a computed property tax credit has been
				overpaid, the department shall notify the claimant and county treasurer of the
				overpayment. The county treasurer shall collect the overpayment from the
				claimant as if it were an unpaid property tax and reimburse the department for
				the amount of overpayment. However, if the property upon which the credit was
				allowed is no longer owned by the claimant, the department shall collect the
				amount of overpayment directly from the claimant. If it is determined a
				computed property tax credit has been underpaid, the department shall reimburse
				the claimant directly for the amount of underpayment.
This rule is intended to implement Iowa Code section
				  425.27.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.31 - Extension of Time for Filing a Claim

Current through Register Vol. 47, No. 3, July 24, 2024
The granting of an extension of time for filing a claim for
				  reimbursement or credit does not extend the time within which or the dates on
				  or by which eligibility requirements must be satisfied.
This rule is intended to implement Iowa Code section
				  42520..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.32 - Annual Adjustment Factor

Current through Register Vol. 47, No. 3, July 24, 2024
Beginning with claims filed in 2000, the income levels used
				  for determining the allowable percent of property tax credit or rent
				  reimbursement, special assessment credit, or the amount of the mobile home
				  reduced tax rate shall be adjusted each year to reflect the inflation factor as
				  computed pursuant to Iowa Code section
				  4224..
This rule is intended to implement Iowa Code sections
				  42523.
				  and
				  43522(2)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.33 - Proration of Claims

Current through Register Vol. 47, No. 3, July 24, 2024
If the director determines that the amount of funding
				  provided pursuant to Iowa Code section
				  42539.
				  will be insufficient to pay all property tax credit and rent reimbursement
				  claims filed, the director shall estimate the percentage at which the claims
				  will be paid and shall prorate the payment of each property tax credit and rent
				  reimbursement claim by the same estimated percentage. The county treasurer
				  shall, pursuant to Iowa Code section
				  25B7.,
				  be required to extend to the claimant only that portion of the credit estimated
				  by the department to be funded by the state appropriation.
This rule is intended to implement Iowa Code sections
				  25B7.
				  and
				  42539..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 73 - Property Tax Credit and Rent Reimbursement › Rule 701-73.34 - Unreasonable Hardship

Current through Register Vol. 47, No. 3, July 24, 2024
In order to avoid any unreasonable hardship to a claimant,
				  the director may review the facts and circumstances of the claim as set forth
				  by the claimant. The director may investigate all factors related to the
				  specific case as deemed appropriate by the director If the director is
				  satisfied that the claim qualifies as an undue hardship for the claimant, the
				  claim will be approved by the director
This rule is intended to implement Iowa Code section
				  42537..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 74 - Mobile, Modular, and Manufactured Home Tax › Rule 701-74.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
1.
"Mobile
				home"
means any vehicle without motive power used or so manufactured
				or constructed as to permit its being used as a conveyance upon the public
				streets and highways and so designed, constructed, or reconstructed as will
				permit the vehicle to be used as a place for human habitation by one or more
				persons; but shall also include any such vehicle with motive power not
				registered as a motor vehicle in Iowa. A "mobile home" is not built to a
				mandatory building code, contains no state or federal seals, and was built
				before June 15, 1976.
2.
"Manufactured home "
is a factory-built structure built under
				authority of 42 U.S.C. § 5403, is required by federal law to display a
				seal from the United States Department of Housing and Urban Development, and
				was constructed on or after June 15, 1976.
3.
"Modular home "
means a
				factory-built structure which is manufactured to be used as a place of human
				habitation, is constructed to comply with the state of Iowa building code for
				modular factory-built structures, and must display the seal issued by the state
				building code commissioner
4.
"Mobile home park"
means any land upon which three or more
				mobile or manufactured homes, or a combination of such homes, are placed on
				developed spaces and operated as a for-profit enterprise with water, sewer or
				septic, and electrical services available. It does not include homes where the
				owner of the land is providing temporary housing for the owner's employees or
				students.
5.
"Manufactured
				home community"
means any site, lot, field, or tract of land under
				common ownership upon which ten or more occupied manufactured homes are
				harbored, either free of charge or for revenue purposes, and shall include any
				building, structure, or enclosure used or intended for use as part of the
				equipment of the community. The term shall not be construed to include homes,
				buildings, or other structures temporarily maintained by any individual,
				educational institution, or company on their own premises and used exclusively
				to house their own labor or students. A "manufactured home community" means the
				same as a "land-leased community" defined in Iowa Code sections
				33530A.
				and
				41428A..
Wherever used in this chapter, "home" means a mobile home, a
				  manufactured home, or a modular home unless specific reference is made to a
				  particular type of home.
This rule is intended to implement Iowa Code section 435.1 as
				  amended by 2001 Iowa Acts, House File 656.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 74 - Mobile, Modular, and Manufactured Home Tax › Rule 701-74.2 - Movement of Home to Another County

Current through Register Vol. 47, No. 3, July 24, 2024
If one or both installments of the tax for the current fiscal
				  year have been paid and subsequently the home is moved to another county, the
				  tax paid shall remain in the county in which originally collected. No
				  reimbursement shall be made either to the owner of the home or to the county to
				  which the home is moved. If only the first installment has been paid and the
				  home is moved prior to January I, the second installment shall be made to the
				  county to which the home is moved.
This rule is intended to implement Iowa Code section
				  43524..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 74 - Mobile, Modular, and Manufactured Home Tax › Rule 701-74.3 - Sale of Home

Current through Register Vol. 47, No. 3, July 24, 2024
If the owner of a home has paid one or both installments of
				  the tax for the current fiscal year and subsequently sells the home, no
				  reimbursement shall be made to the seller for any portion of the tax paid. If
				  only the first installment has been paid and the home is sold prior to January
				  1, the purchaser is responsible for the second installment.
This rule is intended to implement Iowa Code section
				  43524..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 74 - Mobile, Modular, and Manufactured Home Tax › Rule 701-74.4 - Reduced Tax Rate

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Claimant.
The reduced rate of tax for Iowa residents who were
				at least 23 years of age on December 31 of the base year shall be computed as
				provided in Iowa Code subsection
				43522(2)..
				The claimant's name must appear on the title to the home.
(2)
income.
In determining
				eligibility for the reduced tax rate, the claimant's income and that of the
				claimant's spouse shall be the income received during the base year, or the
				income tax accounting period ending during the base year, and must be less than
				the indexed amount determined pursuant to Iowa Code section
				43522(2)..
				The base year is the calendar year immediately preceding the year in which the
				claim is filed.
(3)
Claims.
Claims for the reduced tax rate must be filed with the
				county treasurer on or before June I immediately preceding the fiscal year
				during which the taxes are due. The county treasurer may extend the time for
				filing a claim for reduced tax rate through September 30 of the same calendar
				year if good cause exists. The director of revenue may also extend the time for
				filing a claim through December 31 of the same calendar year if good cause
				exists. Late reduced tax rate claims will be reimbursed by the director
				directly to the claimant upon proof of tax payment. The claimant must own and
				occupy the home at the time the claim for credit is filed or, if the claimant
				is deceased, at the time of the claimant's death or, if a late claim, on June I
				of the claim year. The claim forms shall be provided by the department of
				revenue.
(4)
Reports to
				department of revenue.
On or before November 15 of each year, the
				county treasurer of each county shall report to the department of revenue the
				amount of taxes not to be collected for the current fiscal year as a result of
				the reduced tax rate provided in Iowa Code subsection
				43522(2)..
				All reports shall be made on forms provided by the department of
				revenue.
(5)
Payment of
				claims.
On December 15 of each year the department of revenue shall
				remit to each county treasurer an amount equal to the taxes not collected
				during the current fiscal year as a result of the granting of the reduced tax
				rate.
This rule is intended to implement Iowa Code section 435.22
				  as amended by 1999 Iowa Acts, chapter 152, and is effective for reduced tax
				  rate claims filed on or after January 1, 2000.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 74 - Mobile, Modular, and Manufactured Home Tax › Rule 701-74.5 - Taxation-real Estate

Current through Register Vol. 47, No. 3, July 24, 2024
Homes located outside of mobile home parks or manufactured
				  home communities must be placed on a permanent foundation and are subject to
				  assessment and taxation as real estate. The homes are eligible for all property
				  tax credits and exemptions applicable to other real estate. The assessor shall
				  collect the title to a home only when a security interest is noted on the title
				  and the secured party is given a mortgage on the land on which the home is
				  located. Homes located outside mobile home parks or manufactured home
				  communities as of July 1, 1994, are not subject to the permanent foundation
				  requirements unless the home is relocated.
This rule is intended to implement Iowa Code section
				  43526..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 74 - Mobile, Modular, and Manufactured Home Tax › Rule 701-74.6 - Taxation-square Footage

Current through Register Vol. 47, No. 3, July 24, 2024
Homes located within mobile home parks or manufactured home
				  communities are subject to a square footage tax at the rates specified in Iowa
				  Code section
				  43522.. It
				  shall be the responsibility of the owner to provide the county treasurer with
				  appropriate documentation to verify eligibility for the reduced tax due to the
				  home's age. Modular homes placed in mobile home parks or manufactured home
				  communities that were not in existence on or before January 1, 1998, shall be
				  subject to assessment and taxation as real estate.
The mobile home park or manufactured home community owner or
				  manager shall make an annual report with the county treasurer by June 1 listing
				  the owner and address of each home sited in the park or community. An
				  additional report shall be filed by December 1 if any homes are moved in or out
				  of the park or community or there are any changes in home ownership.
This rule is intended to implement Iowa Code sections
				  43522. and
				  43524(3)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 74 - Mobile, Modular, and Manufactured Home Tax › Rule 701-74.7 - Audit by Department of Revenue

Current through Register Vol. 47, No. 3, July 24, 2024
The director of revenue may audit the books and records of
				  the county treasurer to determine if the amounts certified by the county
				  treasurer to the director of revenue as tax not collected due to the reduced
				  tax rate are true and correct. Upon investigation, the director of revenue may
				  order the county treasurer to reimburse the state of Iowa any amounts that were
				  erroneously paid to the county treasurer The director of revenue may also
				  require that additional payments be made to the county treasurer by the owner
				  of a home if investigation reveals that the county treasurer did not receive
				  the full amounts due in accordance with Iowa Code section
				  43522..
The director of revenue may initiate investigations or assist
				  the county treasurer's investigations into eligibility of a claimant for the
				  reduced tax rate in accordance with Iowa Code section
				  43522.. Upon
				  investigation, the director of revenue may order a claimant to reimburse the
				  state of Iowa any amount erroneously claimed as a reduced tax rate which was
				  reimbursed by the department of revenue to the county treasurer in accordance
				  with Iowa Code section
				  43522.. The
				  director of revenue may also issue a reimbursement directly to the claimant if
				  it is determined the claimant did not receive the full benefits to which
				  entitled pursuant to Iowa Code section
				  43522..
This rule is intended to implement Iowa Code section
				  43522..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 74 - Mobile, Modular, and Manufactured Home Tax › Rule 701-74.8 - Collection of Tax

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Partial
				payment of tax.
Partial payments of taxes may be allowed at the
				discretion of the county treasurer If the treasurer elects to permit partial
				payments, the authorization shall apply to all taxpayers within the county. If
				the partial payments made are insufficient to fully satisfy an installment due
				by the delinquency date, the unpaid portion of the installment shall draw
				interest as provided in Iowa Code section
				44539..
				Current year taxes may be paid at any time regardless of any prior year
				delinquent taxes. The minimum payment for delinquent taxes must be equal to or
				exceed the interest, fees, and costs of the installment being paid.
(2)
When delinquent.
The
				date on which unpaid taxes become delinquent is to be determined as follows:
a. If the home is put to use between January
				I and March 31, the prorated tax for the period from the date the home is put
				to use through June 30 becomes delinquent on April I.
b. If the home is put to use between April 1
				and June 30, the prorated tax for the period from the date the home is put to
				use through June 30 becomes delinquent on October 1.
c. If the home is put to use between July I
				and September 30, the prorated tax for the period from the date the home is put
				to use through December 31 becomes delinquent on October I.
d. If the home is put to use between October
				I and December 31, the prorated tax for the period from the date the home is
				put to use through December 31 becomes delinquent on April I of the following
				calendar year
e. For purposes of
				this rule, a home is "put to use" upon its acquisition from a dealer or its
				being brought into Iowa for immediate use by a person who is not engaged in the
				business of manufacturing, sale, or transportation of homes.