Treasurer

Property Tax Relief

 

The state of Iowa and Polk County offer property tax relief programs to individuals who meet the established requirements.

Select Programs

Other Programs

Senior and Disabled Property Tax Credit

The Senior and Disabled Property Tax Credit program provides property tax relief to elderly homeowners and homeowners with disabilities. Eligible persons must be 65 or older or totally disabled, and meet annual household income requirements.

How to Qualify

  • Meet one of the following criteria:
    • Totally disabled aged 18+ 
    • 65-69
    • 70 and older
  • Meet the eligibility requirements listed below.
  • Submit the completed claim form by the due date each year to receive the maximum benefit of the property tax credit.

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

Eligibility requirements and process:

  1. Iowa resident.
  2. Total household income less than $25,328.00.
  3. Age 65 to 69 years by December 31, 2023; or totally disabled and age 18 or older by December 31, 2023.
  4. Recorded property owner/contract buyer by June 30, 2023.
  5. Complete the 2024-Iowa Property Tax Credit Claim 54-001
  6. File the completed form with the Polk County Treasurer between January 1 and June 1.
  7. Submit the completed claim form by the due date each year to receive the maximum benefit of the tax credit.

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

Senior and Disabled Property Tax Credit | Age 70+

In 2021, the Iowa legislature passed legislation expanding for the property tax credit based on household income for claimants aged 70 years or older. Qualified individuals should complete the process below.

Iowa legislation passed in 2021 expanded the property tax credit to include claimants aged 70 years or older who meet the 70+ annual household income guidelines.

Eligibility requirements and process:

  1. Iowa resident.
  2. Age 70 or older by December 31, 2023.
  3. Recorded owner/contract buyer by June 30, 2023.
  4. Total household income falling within the income guidelines below.
  5. Complete the 2024-Iowa Property Tax Credit Claim 54-001
  6. File the completed form with the Polk County Treasurer between January 1 and June 1.
  7. Submit the completed claim form by the due date eachyear to receive the maximum benefit of the tax credit.

2023 Household Income Guidelines for Persons Age 70 and over.

Number of persons in family/ household:

Total household income is less than or equal to

1

$36,450

2

$49,300

3

$62,150

4

$75,000

5

$87,850

6

$100,700

7

$113,550

8

$126,400

For families/households with more than 8 persons, add $12,850 for each additional person.

It’s important to note that these income requirements change annually.

Mobile/Manufactured Home Reduced Tax Rate

A property tax credit claim may be filed for your mobile, manufactured or modular home. 

Process and Forms

2024-Iowa Mobile/Manufactured/Modular Home Owner Application for Reduced Tax Rate 54-014

To submit your claim:

  1. Determine eligibility.
    • Iowa resident.
    • Total 2023 household income was less than $25,328.00.
    • Age 23 or older as of December 31, 2023.
    • Titled owner of mobile home.
  2. Complete the 2024-Iowa Mobile/Manufactured/Modular Home Owner Application for Reduced Tax Rate 54-014
  3. File the completed form with the Polk County Treasurer between January 1 and June 1.

Note: Submit the completed claim form by the due date each year to receive the maximum benefit of the tax credit.

Military Exemptions, Homestead Credits and Tax Abatements

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

Other Polk County Resources

Property Tax Suspension Program

The Polk County Property Tax Suspension Program is administered by Polk County Adult Services and provides financial relief to qualifying individuals by suspending or redeeming their property taxes on residential properties so they can remain in their homes.

For more information and to learn more, click here.

 

Financial Empowerment Center

Dealing with financial difficulty is stressful.

Polk County provides professional financial counseling for Polk County residents at no cost. Click here to schedule an appointment.

At the Financial Empowerment Center, trained financial coaches:

  • Review your financial situation.
  • Help you track your spending and obligations.
  • Look for opportunities to increase your credit score, reduce debt and increase savings. 

All information is handled with strict confidentiality. 


Regular hours are Monday - Friday, 7:30 a.m. - 4:30 p.m. Third Thursday, 9 a.m - 4:30 p.m. For faster sevice, schedule an appointment.