County

Property Tax Relief

The Iowa legislature passed a bill which expanded eligibility of the property tax credit based on household income for claimants aged 70 years or older. Those aged 70 years or older with high household income now qualify for the property tax credit in 2022 and subsequent years.

The income tables below show household income qualifications for 2022 property tax credit claims for the following age groups:

  • 65-69
  • Totally disabled aged 18+
  • 70 and older.

The income requirements change annually. Claimants will receive a credit equal to the difference between property taxes due during the current year an application is submitted, minus the property taxes due in the first year a claim was filed. 

IMPORTANT: Claimants aged 70+ MUST file a claim each year in order to receive the maximum benefit of the new tax credit. 

Forms

Iowa Property Tax Credit Claim (54-001) | 2022 Version

Elderly and Disabled Property Tax Credit | Ages 65-69 or Totally Disabled Age 18+

Eligibility requirements:

  1. Iowa resident as of December 31, 2021.
  2. Total household income less than $24,354.
  3. Age 65 to 69 years by December 31, 2021 or totally disabled and age 18 or older by December 31, 2021.
  4. Lived in the property during any part of the fiscal year from July 1, 2021 through June 30, 2022.

The maximum credit or reimbursement for any household is $1,000.00.

Elderly and Disabled Property Tax Credit | Age 70+

Eligibility requirements:

  1. Iowa resident as of December 31, 2021.
  2. Total household income falling within the Income Guidelines below.
  3. Age 70 or older by December 31.
  4. Lived in the property during any part of the fiscal year from July 1, 2021 through June 30, 2022.

2021 Household Income Guidelines
for Persons Age 70 and Over

If number of persons in family/household is:

and total household income is less than:

1

$32,200

2

$43,550

3

$54,900

4

$66,250

5

$77,600

6

$88,950

7

$100,300

8

$111,650

For families/households with more than 8 persons, add $11,350 for each additional person.

The maximum credit or reimbursement for any household is $1,000.00.

Mobile/Manufactured Home Reduced Tax Rate

Forms

Iowa Mobile/Manufactured/Modular Home Owner Application for Reduced Rate | 2022 Version

Eligibility requirements:

    1. Iowa Resident as of December 31, 2021.
    2. Total 2021 household income was less than $24,354.
    3. Age 23 or older as of December 31, 2021 or head of household on December 31st, 2021 is not yet twenty-three years and is not totally disabled and is not claimed as a dependent on any other person’s tax return for 2021.
    4. Rented the property during any part of 2021.

Military Exemptions, Homestead Credits, and Tax Abatements

Military exemptions, homestead credits, and tax abatements are administered by the Polk County Assessor's Office. Contact the Polk County Assessor for assistance.