reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.13 - Course of Study for Provisional Appointees

Current through Register Vol. 47, No. 3, July 24, 2024
A person who possesses temporary certification and receives a
				  provisional appointment as assessor shall within 18 months of the appointment
				  complete a course of study prescribed and administered by the department of
				  revenue. The course of study shall include the following:
(1) attendance of at least one basic
				assessment school conducted by the department of revenue;
(2) field instruction by appraisal personnel
				of the department of revenue;
(3)
				the actual appraisal of representative properties in each class of real estate;
				and
(4) attendance at the annual
				school of instruction sponsored by the department of revenue and the Iowa State
				Association of Assessors. In the event a person is unable to attend the annual
				school of instruction due to circumstances beyond the person's control, the
				director may, upon the request of the person, substitute comparable instruction
				for the fulfillment of this requirement. At three-month intervals following the
				appointment of the assessor, department of revenue appraisal personnel shall
				complete a review of the assessor's performance and discuss the review with the
				assessor. If the review indicates unsatisfactory progress is being made toward
				developing a working knowledge of appraisal principles, the assessor shall be
				informed as to how the assessor's performance could be improved. Not less than
				60 nor more than 90 days before the expiration of the 18-month period, the
				director of revenue shall inform the assessor and the conference board of the
				assessor's jurisdiction of the director's determination as to whether the
				assessor satisfactorily completed the course. If the assessor satisfactorily
				completes the course, the assessor shall be granted regular certification. If
				the assessor does not satisfactorily complete the course, the director shall
				revoke the assessor's temporary certificate and notify the assessor and the
				conference board of the revocation and that the person is no longer eligible to
				hold the position of assessor.
This rule is intended to implement Iowa Code section
				  441.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.14 - Examining Board

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Membership.
Each voting unit of the conference board shall
				appoint a member of the examining board. Members of the examining board shall
				not be members of the conference board, a body which selects a member of the
				conference board, or the local board of review (1960 O.A.G. 226). A person must
				be a resident of the assessing jurisdiction served to qualify for appointment
				as a member of the examining board. A member changing assessing jurisdiction
				residency after appointment to the board may continue to serve on the board
				until the member's current term of office expires.
(2)
Terms of members.
Members of the examining board shall be appointed for terms of six years. In
				the event of death, resignation, or removal from office of a member of the
				examining board, the appropriate voting unit of the conference board shall
				appoint a successor to serve the unexpired term of the previous
				incumbent.
(3)
Removal of
				member.
A member of an examining board may be removed from office only
				after specific charges have been filed against the member and a public hearing
				has been held if requested by the member.
(4)
Duties.
The examining
				board may, at its discretion, contact all or some of the persons on the
				register of candidates eligible for appointment as assessor. The examining
				board may conduct interviews with interested persons and may administer such
				further examinations as may enable the board to submit a recommendation to the
				conference board. In arriving at its recommendation, the examining board may
				set other professional standards including, but not limited to, examination
				scores, education, and experience.
(5)
Report to conference
				board.
The report to the conference board required pursuant to Iowa
				Code section 441.6 should contain a complete
				description of the examining board's investigations and activities. The report
				may, at the discretion of the examining board, contain recommendations to the
				conference board.
(6)
Time
				for action.
The examining board shall take all steps necessary to
				comply with the time frames set forth in Iowa Code section
				441.6.
This rule is intended to implement Iowa Code sections
				  441.2,
				  441.3,
				  441.4, and
				  441.6.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.15 - Appointment of Assessor

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Meeting of the conference board.
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 county 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 II - Property Tax › Chapter 103 - Examination and Certification of Assessors and Deputy Assessors › Rule 701-103.17 - 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 441.9, but only after the
				  charges have been substantiated.
This rule is intended to implement Iowa Code section
				  441.9.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.1 - 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
				425.23(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 1 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 1,
				  2000.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.2 - 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
				  425.17(4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.3 - 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
				  425.24.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.4 - 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
				  425.17(8).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.5 - 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
				  701-73.4 (425).
This rule is intended to implement Iowa Code section
				  425.17(8).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.6 - 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
				  425.17(7)  as
				  amended by 1993 Iowa Acts, chapter 180.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.7 - 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
				  425.17(8).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.8 - 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
				  425.27.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.9 - 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 simultaneous 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
				  425.17(4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.10 - 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
				  701-6.3 (17A).
This rule is intended to implement Iowa Code section
				  425.28 as amended by 1999 Iowa
				  Acts, chapter 139.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.11 - 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
				  425.17(4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.12 - 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
				  425.17(11).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.13 - 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
				  425.17(4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.14 - 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
				  425.17(5)  as
				  amended by 1999 Iowa Acts, chapter 152, and section
				  425.22.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.15 - 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
				  425.17(4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.16 - 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
				  425.17(6)  as
				  amended by 1994 Iowa Acts, chapter 1165, and section
				  425.17(7).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.17 - 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 622.105. 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 1 of the claim
				  year.
This rule is intended to implement Iowa Code section
				  425.20 as amended by 1996 Iowa
				  Acts, chapter 1167.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.18 - 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
				  425.17(4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.19 - 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
				  425.17(3)  and
				  425.17(9)  as
				  amended by 1994 Iowa Acts, chapter 1125.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.20 - 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
				  425.17(4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.21 - 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 1, 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
				  425.17(4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.22 - 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
				  425.17(10).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.23 - 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
				  427.8. A property tax credit
				  shall be allowed to an eligible claimant whose taxes have been suspended
				  pursuant to Iowa Code sections
				  427.8 and
				  427.9.
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
				  425.17(8).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.24 - 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
				  425.17(6).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.25 - 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 II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.27 - 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
				425.23(3) 
				cannot include the special assessment as property taxes due under Iowa Code
				subsection 425.17(10) for purposes of determining a property tax
				credit.
(2)
Special
				assessments eligible for credit.
As used in Iowa Code section
				425.23(3), the
				term "special assessment" means special assessments made pursuant to Iowa Code
				sections 384.37 to 384.79.
(3)
Special assessment credit
				qualifications.
No special assessment credit claim shall be allowed
				pursuant to Iowa Code section 425.23(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
				425.17(4)  and
				the claimant's household income does not exceed the indexed amount determined
				pursuant to Iowa Code section
				425.23(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 425.23 is limited to the amount
				of the installment payable during the current fiscal year for persons described
				in Iowa Code section 425.17, subsection 2, paragraph
"a,"
or one-half of that amount for persons described in Iowa
				Code section 425.17, 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 425.23(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
				425.27. 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
				425.23(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 1,
				  1999.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.28 - 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
				  425.16 to
				  425.40.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.29 - 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
				  425.17(2)  as
				  amended by 1999 Iowa Acts, chapter 152, and section
				  425.18.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.30 - 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.
Ifit 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 II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.31 - 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
				  425.20.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.32 - 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
				  422.4.
This rule is intended to implement Iowa Code sections
				  425.23 and
				  435.22(2).
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.33 - 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
				  425.39 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 25B.7, 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
				  25B.7 and
				  425.39.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.34 - 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
				  425.37.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 104 - Property Tax Credit and Rent Reimbursement › Rule 701-104.35 - Transition Period

Current through Register Vol. 47, No. 3, July 24, 2024
As of January 1, 2023, the rent reimbursement program will be
				  administered by the department of human services. The transition of the program
				  from the department of revenue to the department of human services will be
				  managed as follows:
(1)
Appeals.
a. Appeals of
				denials or reductions of rent reimbursement claims made by the department of
				revenue shall be filed with the department of revenue in accordance with
				701-Chapter 7 and will be administered in accordance with that
				chapter.
b. Appeals of denials or
				reductions of rent reimbursement claims made by the department of human
				services shall be administered in accordance with 441-Chapter 7.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 105 - Mobile, Modular, and Manufactured Home Tax › Rule 701-105.1 - 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
				335.30A and
				414.28A.
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 II - Property Tax › Chapter 105 - Mobile, Modular, and Manufactured Home Tax › Rule 701-105.2 - 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 1, the second installment shall be made to the
				  county to which the home is moved.
This rule is intended to implement Iowa Code section
				  435.24.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 105 - Mobile, Modular, and Manufactured Home Tax › Rule 701-105.3 - 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
				  435.24.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 105 - Mobile, Modular, and Manufactured Home Tax › Rule 701-105.4 - 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
				435.22(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
				435.22(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 1 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 1
				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
				435.22(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.