Iowa Code

Iowa Code § 425.19 (2026)

Claim and credit or reimbursement

✓ current as of July 2026

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Subject to the limitations provided in this subchapter, a claimant may annually claim a credit for property taxes due during the fiscal year next following the base year or claim a reimbursement for rent constituting property taxes paid in the base year. The amount of the credit for property taxes due for a homestead shall be paid on June 15 of each year from the elderly and disabled property tax credit fund under section 425.39, subsection 1, by the director of revenue to the county treasurer who shall credit the money received against the amount of the property taxes due and payable on the homestead of the claimant and the amount of the reimbursement for rent constituting property taxes paid shall be paid by the\n\nTue Dec 09 22:12:01 2025 Iowa Code 2026, Chapter 425 (42, 1) 13 HOMESTEAD TAX CREDITS, EXEMPTIONS, AND REIMBURSEMENT, §425.23\n\ndirector of health and human services to the claimant from the reimbursement fund under section 425.39, subsection 2, on or before December 31 of each year. [C75, 77, 79, 81, §425.19] 83 Acts, ch 172, §4; 99 Acts, ch 152, §14, 40; 2018 Acts, ch 1041, §127; 2021 Acts, ch 41, §18, 36; 2023 Acts, ch 19, §1131 Referred to in §25B.7, 427.9

Notes of Decisions

Cited in 1 case, 1999–1999 · 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 4× “See Iowa Code § 425.19 . The theory is that some portion of the rent paid by these poor and disabled persons goes toward property taxes but — unlike homeowners— renters receive no corresponding homestead exemption.”

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