Iowa Code § 425.1A: Homestead tax exemption.

1. The following exemptions from taxation shall be allowed in addition to the homestead credit for an owner that has attained the age of sixty-five years by January 1 of the assessment year:

a. For the assessment year beginning January 1, 2023, the eligible homestead, not to exceed three thousand two hundred fifty dollars in taxable value.

b. For the assessment year beginning January 1, 2024, and each succeeding assessment year, the eligible homestead, not to exceed six thousand five hundred dollars in taxable value.

2. Section 25B.7, subsection 1, shall not apply to the property tax exemption provided in this section.

3. The list of the names, addresses, and dates of birth of individuals allowed an exemption under this section and maintained by the county recorder, county treasurer, county assessor, city assessor, or other governmental body and obtained for purposes of allowing an exemption under this section is confidential information and shall not be disseminated to any person unless otherwise ordered by a court or released by the lawful custodian of the records pursuant to state or federal law. The county recorder, county treasurer, county assessor, city assessor, or other governmental body responsible for maintaining the names, addresses, and dates of birth of individuals allowed an exemption under this section may display such exemption on individual paper records and individual electronic records, including display on an internet site.