Property Tax Credits

The following IOWA RESIDENTS are eligible to file a claim for property tax credit if one of the following applies:
•  Total household income less than $25,328 and age 65 or
  older on December 31, 2023, or
• Total household income less than 250% of the federal
  poverty level (see 250% Federal poverty level guidelines)
  and age 70 or older on December 31, 2023, or
• Total household income less than $25,328 AND Totally disabled and age 18 or older by December 31, 2023.

A claim for property tax credit may be filed on behalf of a
deceased person by the person’s spouse, attorney,
guardian, or estate executor or administrator. To be eligible
the deceased person must have been an Iowa resident at the
time of death. If two or more persons occupying a home
qualify for a credit, each person may file a claim based on
each person’s income and each person’s share of property
tax due. Married couples are considered one household,
may file only one claim, and must combine their incomes.

This claim must be filed with your county treasurer on or
before June 1, 2024. The treasurer may extend the filing
deadline to March 31, 2025.

• People who were at least 65 years old in the claim
  year
• People who were 18 years or older and totally
  disabled in the claim year

• Must currently live in Iowa
• Rented in Iowa in the past calendar year
• Total household annual income is less than $25,328
  (includes a spouse living in the same home)
• Place rented was subject to property taxes

This claim must be filed with your county treasurer on or
before June 1, 2024. The treasurer may extend the filing
deadline to March 31, 2025.