Property owners can apply for homestead tax credit, military exemptions or family farm tax credit if eligible.


  Page County, Iowa Assessor - Tax Credits and Exemptions

Iowa law provides for a number of credits and exemptions. It is the property owner's responsibility to apply for these as provided by law. It is also the property owner's responsibility to report to the Assessor when they are no longer eligible for any credit or exemption they have applied for. Following is a list of several credits and exemptions available in Iowa.

HOMESTEAD TAX CREDIT
To qualify for the credit, the property owner must be a resident of Iowa and occupy the property on July 1 and for at least six months of every year. New applications for homestead tax credit are to be filed with the Assessor on or before July 1 of the year the credit is first claimed. Once a person qualifies, the credit continues until the property is sold or until the owner no longer qualifies. (Refer to Code of Iowa, Chapter 425)

MILITARY SERVICE TAX EXEMPTION
Iowa residents who meet one of the following service requirements are eligible for the exemption:
1. Honorably discharged veteran who served in eligible service period.
2. Honorably discharged veteran who served for fewer than eighteen months because of a service related injury.
3. Former member, or member who is currently serving, of Reserve Forces or Iowa National Guard who has served at least 20 years.
4. Member of Reserve Forces or Iowa National Guard who was activated for Federal duty, not including training for a minimum or 90 days.
5. Former member of the Armed Forces whose enlistment would have occurred during the Korean Conflict but chose to serve 5 years in the Reserve Forces.

Application must be made with the Assessor on or before July 1 of the year the exemption is first claimed. The applicant must be a resident of the state of Iowa. The military certificate of satisfactory service, order transferring to inactive status, reserve retirement, order of separation from service or honorable discharge must be recorded in the office of the county recorder. Members of the Reserve Forces or Iowa National Guard who have served at least 20 years and continue to serve shall record the veteran's retirement points accounting statement issued by the armed forces of the United States, the state adjutant general, or the adjutant general of any other state. The exemption from taxation is $2,778 for WWI veterans and $1,852 for all other service periods. If the qualified veteran does not claim the exemption the spouse, unmarried widow(er), minor child or widowed parent may be eligible to claim the exemption. (Refer to Iowa Code Chapter 426A)

FAMILY FARM TAX CREDIT
This is a tax credit on agricultural tracts of land 10 acres or more that are farmed by the owner or immediate family members (this includes brothers/sisters, sons/daughters, grandchildren, great grandchildren, uncles/aunts, nephews/nieces.) Beginning July 1, 2001, this tax credit went to a one-time signing. New applications for family farm tax credit are to be filed with the Assessor on or before November 1 of the year the credit is first claimed. Once a person qualifies, the credit continues until the property is sold or until the owner no longer qualifies. Applications are taken in the Assessorís office. (Refer to Code of Iowa Chapter 425A)

Following is a list of several other credits/exemptions administered by the Assessorís office. Filing is required on them as provided by Iowa law.

Annual
Impoundment Structures
Native Prairie
Open Prairie
Forest cover
River and Stream Banks
Recreational Lake
Wetlands
Disabled Veterans Homestead

Permanent
Forest Reservations
Pollution Control
Wildlife Habitat
Iowa Barn
One Room School House

Other
Urban Revitalization
Industrial Partial 427B
Fruit Tree Reservations
Cattle Facilities
Business Property Tax Credit

 

 
             

Picture found inside the Page County Courthouse

Cannon outside the Nodaway Valley Museum in Clarinda

Page County Courthouse commemorative cornerstone

Glenn Miller house