Iowa Code
Iowa Code § 450.2 (2026)
Taxable estates and property
✓ current as of July 2026
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The following estates and property and any interest in or income from any of the following estates and property, which pass from the decedent owner in any manner described in this chapter, are subject to tax as provided in this chapter:
1. Real estate and tangible personal property located in this state regardless of whether the decedent was a resident of this state at death.
2. Intangible personal property owned by a decedent domiciled in this state. [C97, §1467; S13, §1481-a; C24, 27, 31, 35, 39, §7306; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.2] 2003 Acts, ch 95, §2, 24 \n
Notes of Decisions
Cited in 10
cases, 1960–2018 · leading case: Beverly Gardiner Nance v. Iowa Dep't of Revenue, 908 N.W.2d 261 (Iowa 2018).
Beverly Gardiner Nance v. Iowa Dep't of Revenue, 908 N.W.2d 261 (Iowa 2018). “[b]y deed, grant, sale, gift, or transfer made or intended to take effect in possession or enjoyment after the death of the grantor or donor.” Id.”
Est. of Dieleman v. Dep't of Revenue, 222 N.W.2d 459 (Iowa 1974). “The administrator’s position, adopted by trial court, is that § 450.2 imposes a tax only upon property in which the decedent, prior to death, held some interest.”
Brown v. Monticello State Bank of Monticello, 360 N.W.2d 81 (Iowa 1984). “In summary, we hold that the bank’s success on the issue of decedent's residency does not prevent the Browns from bringing malicious prosecution claims centered on the bank’s activities concerning the validity of the March 1975 will.”
Iowa Supreme Court Bd. of Prof'l Ethics & Conduct v. Evans, 537 N.W.2d 783 (Iowa 1995). “In addition, life insurance payable to a named beneficiary, as here, should not have been included.”
Matter of Est. of Bliven, 236 N.W.2d 366 (Iowa 1975). “2 provides, in relevant part: “The estates of all deceased persons in any property * * * whether such estates consist of real, personal, or mixed property, tangible or intangible, and any interest in, or income from, any such estate or property which estate or property is, at…”
In Re Millard's Est., 105 N.W.2d 95 (Iowa 1960). “Section 450.2 provides, "The estates of all deceased persons in any property, * * * and any interest in, or income from, any such estate or property * * * which shall pass in any manner herein described shall be subject to tax as herein provided.”
In Re the Est. of Martin, 710 N.W.2d 536 (Iowa 2006). “The current regulation provides: "Gross estate” as used for inheritance tax •purposes as defined in Iowa Code section 450.2 includes all those items, or interests in property, passing by any method of transfer specified in Iowa Code section 450.”
Union Bank & Trust Co. v. Iowa State Tax Comm'n, 105 N.W.2d 95 (Iowa 1960). “Section 450.2 provides, “The estates of all deceased persons in any property * * *, and any interest in, or income from, any such estate or property * * * which shall pass in any manner herein described shall be subject to tax as herein provided.”
Bair v. Randall, 258 N.W.2d 333 (Iowa 1977). “As the controversy involves less than the jurisdictional amount provided for in rule 333, Rules of Civil Procedure, (now rule 3, Rules of Appellate Procedure), this case would not be appealable except for the fact the trial court certified it as being one in which an appeal…”
In The Matter Of The Est. Of Melba N. Martin, Doyle D. Sanders, Individually, & As Attorney For Bankers Trust Co., N.a. (Iowa 2006). “[6]The current regulation provides: “Gross estate” as used for inheritance tax purposes as defined in Iowa Code section 450.2 includes all those items, or interests in property, passing by any method of transfer specified in Iowa Code section 450.”
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