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Section 16.46 Senior living revolving loan program fund.
2023 Code of Iowa
A senior living revolving loan program fund is created within the authority. The moneys in the senior living revolving loan program fund shall be used by the authority for the development and operation of a revolving loan program to provide financing ...
Section 425.16 Additional tax credit.
2023 Code of Iowa
In addition to the homestead tax credit allowed under section 425.1, subsections 1 through 4, persons who own or rent their homesteads and who meet the qualifications provided in this subchapter are eligible for a property tax credit for property ...
Section 425.17 Definitions.
2023 Code of Iowa
As used in this subchapter, unless the context otherwise requires: “Base year” means the calendar year last ending before the claim is filed. “Claimant” means any of the following: A person filing a claim for credit under this subchapter who has...
Section 425.18 Right to file a claim.
2023 Code of Iowa
The right to file a claim for reimbursement or credit under this subchapter may be exercised by the claimant or on behalf of a claimant by the claimant’s legal guardian, spouse, or attorney, or by the executor or administrator of the claimant’s esta...
Section 425.19 Claim and credit or reimbursement.
2023 Code of Iowa
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 ...
Section 425.20 Filing dates affidavit extension.
2023 Code of Iowa
A claim for reimbursement for rent constituting property taxes paid shall not be paid or allowed, unless the claim is filed with and in the possession of the department of human services on or before June 1 of the year following the base year. A claim...
Section 425.21 Satisfaction of outstanding tax liabilities.
2023 Code of Iowa
The amount of any claim for credit or reimbursement payable under this subchapter may be applied by the department of revenue against any tax liability, delinquent accounts, charges, loans, fees, or other indebtedness due the state or state agency t...
Section 425.22 One claimant per household.
2023 Code of Iowa
Only one claimant per household per year shall be entitled to reimbursement under this subchapter and only one claimant per household per fiscal year shall be entitled to a credit under this subchapter .
Section 425.24 Maximum property tax for purpose of credit or reimbursement.
2023 Code of Iowa
For claimants under section 425.17, subsection 2, paragraph “a”, subparagraphs (1) and (2), and for the calculation under section 425.23, subsection 1, paragraph “c”, subparagraph (1), in any case in which property taxes due or rent constituti...
Section 425.25 Administration claim forms.
2023 Code of Iowa
The director of revenue shall make available suitable forms with instructions for claimants of the credit for property taxes due. Each assessor and county treasurer shall make available the forms and instructions. The claim shall be in a form as the d...