Property Tax Relief
The state of Iowa and Polk County offer property tax relief programs to individuals who meet the established requirements.
Select Programs
- Senior & Disabled Property Tax Credit.
- Mobile/Manufactured Home Reduced Tax Rate.
- For more information, go to the Iowa Department of Revenue’s website.
Other Programs
Completed forms can be submitted by sending the forms using U.S. Postal Mail or placing items in the drop box located at 111 Court Ave., Des Moines, IA 50309.
For assistance, call 515-286-3060 or email propertytax@polkcountyiowa.gov.
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 the eligibility requirements listed below.
- Totally disabled aged 18+
- 65-69
- 70 and older
- 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:
- Iowa resident.
- Total household income less than $26,219.
- Age 65 to 69 years by December 31, 2024; or totally disabled and age 18 or older by December 31, 2024.
- Recorded property owner/contract buyer by June 30, 2024.
- Complete the 2025-Iowa Property Tax Credit Claim 54-001
- File the completed form with the Polk County Treasurer between January 1 and June 1.
- Submit the completed claim form by the due date eachyear 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, Iowa legislature expanded the property tax credit to include claimants aged 70 years or older who meet the 70+ annual household income guidelines. Qualified individuals should complete the process below.
Eligibility requirements and process:
- Iowa resident.
- Age 70 or older by December 31, 2024.
- Recorded owner/contract buyer by June 30, 2024.
- Total household income falling within the income guidelines below.
- Complete the 2025-Iowa Property Tax Credit Claim 54-001
- File the completed form with the Polk County Treasurer between January 1 and June 1.
- Submit the completed claim form by the due date each year to receive the maximum benefit of the tax credit.
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Household Income Guidelines for Persons Age 70 and over, as of December 31, 2024. |
|
|
Number of persons in family/ household |
Total household income is less than or equal to |
|
1 |
$37,650 |
|
2 |
$51,100 |
|
3 |
$64,550 |
|
4 |
$78,000 |
|
5 |
$91.450 |
|
6 |
$104,900 |
|
7 |
$118,350 |
|
8 |
$131,800 |
|
For families/households with more than 8 persons, add $13,450 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
2025-Iowa Mobile/Manufactured/Modular Home Owner Application for Reduced Tax Rate 54-014a
To submit your claim:
- Determine eligibility.
- Iowa resident.
- Total 2024 household income was less than $26,219.
- Age 23 or older as of December 31, 2024.
- Titled owner of mobile home.
- Complete the 2025-Iowa Mobile/Manufactured/Modular Home Owner Application for Reduced Tax Rate 54-014
- 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.