427.3  Military service--exemptions.

The following exemptions from taxation shall be allowed:

1.  The property, not to exceed two thousand seven hundred seventy-eight dollars in taxable value of any honorably discharged soldier, sailor, marine, or nurse of the first World War.

2.  The property, not to exceed one thousand eight hundred fifty-two dollars in taxable value of an honorably separated, retired, furloughed to a reserve, placed on inactive status, or discharged soldier, sailor, marine, or nurse of the second World War from December 7, 1941, to December 31, 1946, army of occupation in Germany from November 12, 1918, to July 11, 1923, American expeditionary forces in Siberia from November 12, 1918, to April 30, 1920, second Nicaraguan campaign with the navy or marines in Nicaragua or on combatant ships 1926- 1933, second Haitian suppression of insurrections 1919-1920, navy and marine operations in China 1937-1939 and Yangtze service with navy and marines in Shanghai or in the Yangtze Valley 1926-1927 and 1930-1932 or of the Korean Conflict at any time between June 25, 1950, and January 31, 1955, both dates inclusive, or those who served on active duty during the Vietnam Conflict beginning December 22, 1961, and ending May 7, 1975, both dates inclusive, or those who served on active duty during the Persian Gulf Conflict at any time between August 2, 1990, and the date the president or the Congress of the United States declares a permanent cessation of hostilities, both dates inclusive. However, if Congress enacts a date different from August 2, 1990, as the beginning of the Persian Gulf Conflict for purposes of determining whether a veteran is entitled to receive military benefits as a veteran of the Persian Gulf Conflict, that date shall be substituted for August 2, 1990. For the purposes of this section, "active duty" means full-time duty in the armed forces of the United States, excluding active duty for training purposes only and excluding any period a person was assigned by the armed forces to a civilian institution for a course of education or training which was substantially the same as established courses offered to civilians, or as a cadet or midshipman, however enrolled, at one of the service academies.

3.  Where the word "soldier" appears in this chapter, it includes, without limitation, the members of the United States air force and the United States merchant marine.

4.  For the purpose of determining a military tax exemption under this section, property includes a mobile home as defined in section 435.1.

Section History: Early form

  [C97, § 1304; S13, SS15, § 1304; C24, 27, 31, 35, 39, § 6946; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 427.3; 82 Acts, ch 1063, § 1]

Section History: Recent form

  83 Acts, ch 101, § 87; 84 Acts, ch 1219, § 32; 88 Acts, ch 1151, § 9, 10; 88 Acts, ch 1243, § 10; 89 Acts, ch 296, §45; 91 Acts, ch 199, §5; 94 Acts, ch 1173, §35

Internal References

  Referred to in § 25B.7, 331.401, 331.512, 420.207, 425.11, 427.4, 427.5, 427.7, 435.26


  Cooperative apartments, see § 499A.14

  For requirements relating to state funding of military service exemptions, see §25B.7

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