Treasurer

Property Tax Relief

Property Tax Relief

Property Tax Relief

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

A partial list of programs includes:

Other available 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 low-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 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 SF 619. Division 28 of the bill expanded eligibility for the property tax credit under Iowa Code chapter 425, subchapter II based on household income for claimants aged 70 years or older.

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.

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 each year 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.

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. Owners of suspended properties can repay the suspended taxes at any time.

When the property is sold, or the property owner is deceased, the suspended taxes are to be paid.

Who qualifies?

To qualify you must:

  • Live in the property you are requesting suspension for.
    • There is an exception for those living in a nursing home or care facility.
  • Own the property or be in the process of purchasing the property.
    • If purchasing, you must have written consent from the lender or seller allowing the suspension.
  • Qualify based on one or more of the following:
    • 65 or older as of December 31 the year the petition is filed.
    • 55 or older and be the surviving spouse of someone who would be 65+ if still living.
    • 100% disabled as shown by receipt of disability income (Supplemental Security Income or Social Security Disability Insurance), other disability income. A physician’s statement can be used if the application for disability is still in process.
    • Deployed on active military duty.
      • Suspension is only valid for the duration of the deployment.

What are the property and income guidelines?

  • The maximum value of the property cannot exceed $180,000.
  • Income cannot exceed:
    • $41,400 for a single-person household.
    • $47,280 for a two-person household.

Other requirements

  • The property must undergo a yearly home visit.
  • Properties that have a mortgage, a reverse mortgage, or are under contract require written consent from the lender allowing the suspension.

To confirm if you qualify for property tax suspension or have additional questions, check out this list of FAQs or call 515-286-3205 for assistance.


A Title Appointment is required for all vehicle purchases and transfers. https://www.polkcountyiowa.gov/treasurer/appointments/