Iowa Code

Iowa Code § 425.16 (2026)

Additional tax credit

✓ current as of July 2026

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1. In addition to the homestead tax credit allowed under section 425.1, subsections 1 through 4, and the homestead exemption under section 425.1A, if applicable, persons who own or rent their homesteads and who meet the qualifications provided in this subchapter are eligible for a property tax credit for property taxes due or reimbursement of rent constituting property taxes paid.

2. a. The property tax credit for property taxes due under this subchapter shall be administered by the department of revenue, the assessor, and other county officials as provided in this subchapter.\n\nTue Dec 09 22:12:01 2025 Iowa Code 2026, Chapter 425 (42, 1) §425.16, HOMESTEAD TAX CREDITS, EXEMPTIONS, AND REIMBURSEMENT 10\n\n b. The reimbursement of rent constituting property taxes paid under this subchapter shall be administered by the department of health and human services as provided in this subchapter. [C75, 77, 79, 81, §425.16] 2018 Acts, ch 1041, §127; 2020 Acts, ch 1063, §231; 2021 Acts, ch 41, §15, 36; 2021 Acts, ch 174, §18, 34, 39; 2023 Acts, ch 19, §1128; 2023 Acts, ch 71, §42, 48, 49 Referred to in §25B.7, 427.9 2023 amendment to subsection 1 applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 \n

Notes of Decisions

Cited in 2 cases, 1982–1999 · leading case: Smith-Porter v. Iowa Dep't of Human Servs., 590 N.W.2d 541 (Iowa 1999).

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Smith-Porter v. Iowa Dep't of Human Servs., 590 N.W.2d 541 (Iowa 1999). · cites it 2× “This appeal concerns an attempt by the Department of Human Services (DHS) to offset an overpayment of family investment program (FIP) benefits against a rent tax credit issued by the Iowa Department of Revenue in accordance with Iowa Code section 425.16 (1995). The question is…”

Merged Area (Educ.) VII v. Bd. of Review of City of Waterloo, 326 N.W.2d 310 (Iowa 1982). “2d 497, 499-500 (Iowa 1975) (fact that senior citizens were given special treatment in another statute (sections 425.16 — 425.39) militated against holding that legislature intended corporation to be entitled to a tax exemption under section 427.”

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