Iowa Code » Chapter 427 — PROPERTY EXEMPT AND TAXABLE
Iowa Code

Iowa Code § 427.3 (2026)

Abatement of taxes of certain exempt entities

✓ current as of July 2026
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The board of supervisors may abate the taxes levied against property acquired by gift or purchase by a person or entity if the property acquired by gift or purchase was transferred to the person or entity after the deadline for filing for property tax exemption in the year in which the property was transferred and the property acquired by gift or purchase would have been exempt under section 427.1, subsection 7, 8, or 9, if the person or entity had been able to file for exemption in a timely manner. 2005 Acts, ch 140, §53; 2007 Acts, ch 186, §27, 30

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427.4 through 427.7 Reserved.

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Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1948–2022 · leading case: Bervid v. Iowa State Tax Comm'n, 78 N.W.2d 812 (Iowa 1956).
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Bervid v. Iowa State Tax Comm'n, 78 N.W.2d 812 (Iowa 1956). · cites it 10× “Section 427.3(3) of tbe Iowa Code of 1954 provides : “Military service — exemptions.”
Jones v. Iowa State Tax Comm'n, 74 N.W.2d 563 (Iowa 1956). · cites it 6× “It is plaintiff’s contention that be is entitled to exemption from taxation under section 427.3(4) of the Code of Iowa 1950 (1954).”
Langlas v. Iowa Life Ins., 63 N.W.2d 885 (Iowa 1954). · cites it 2× “Since we think the word “war” is to be understood in its ordinary sense, and further that the popular connotation of the word is by no means limited to wars formally declared by the Congress to be such, we are unable to .”
Dickinson v. Porter, 35 N.W.2d 66 (Iowa 1948). “armed forces in time of emergency and to encourage, similar patriotic efforts in the future.”
Cress v. State Tax Comm'n, 58 N.W.2d 831 (Iowa 1953). · cites it 12× “Cress, plaintiffs deceased husband, a soldier of the Philippine insurrection within the meaning of paragraph 2 of section 427.3 of the Codes of 1946 and 1950! That he served in the United States Army from January 11, 1902, until his honorable discharge on January 10, 1905, and…”
Cress v. State Tax Comm'n, 58 N.W.2d 831 (Iowa 1953). · cites it 12× “Cress, plaintiff's deceased husband, a soldier of the Philippine Insurrection, within the meaning of paragraph 2 of section 427.3 of the Codes of 1946 and 1950, I.”
Odle v. Iowa State Tax Comm'n, 71 N.W.2d 584 (Iowa 1955). · cites it 6× “Section 427.3, Code of Iowa, 1954, provides for the exemption from taxation of property not to exceed $1800 in taxable value of any honorably discharged soldier of the war with Spain.”
Mt. Sinai Christian Fellowship Church of God in Christ, Inc. v. Scott Cnty. Bd. of Supervisors (Iowa Ct. App. 2022). · cites it 3× “Iowa Code section 427.3 allows a board of supervisors to abate taxes levied against property acquired by .”
Iowa Code § 427.3(3): 1 case
Bervid v. Iowa State Tax Comm'n, 78 N.W.2d 812 (Iowa 1956). “Section 427.3(3) of tbe Iowa Code of 1954 provides : “Military service — exemptions.”
Iowa Code § 427.3(4): 1 case
Jones v. Iowa State Tax Comm'n, 74 N.W.2d 563 (Iowa 1956). “It is plaintiff’s contention that be is entitled to exemption from taxation under section 427.3(4) of the Code of Iowa 1950 (1954).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.