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 veteran, as defined in section 35.1, 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 veteran, as defined in section 35.1.
3. Where the word "veteran" 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 manufactured or mobile home as defined in section 435.1.
[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]
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; 99 Acts, ch 151, §88, 89; 99 Acts, ch 180, §18
CS99, §426A.11
2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80
Referred to in § 331.512, 420.207, 425.11, 426A.12, 426A.13, 426A.15, 435.26
Cooperative apartments, see § 499A.14
For requirements relating to state funding of military service exemptions, see §25B.7
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