Iowa · Through Iowa Code 2026 edition

Iowa Code § 425.26: Proof of claim.

1. Every claimant for the credit for property taxes due shall give the department of revenue, in support of the claim, reasonable proof of:
a. Age and total disability, if any.
b. Property taxes due.
c. Homestead credit allowed against property taxes due.
d. Changes of homestead.
e. Household membership.
f. Household income.
g. Size and nature of property claimed as the homestead.
2. Every claimant for reimbursement of rent constituting property taxes paid shall give the department of health and human services, in support of the claim, reasonable proof of:
a. Age and total disability, if any.
b. Rent constituting property taxes paid, including the name and address of the owner or manager of the property rented and a statement whether the claimant is related by blood, marriage, or adoption to the owner or manager of the property rented.
c. Changes of homestead.
d. Household membership.
e. Household income.
f. Size and nature of property claimed as the homestead.
3. The department of revenue or the department of health and human services may require any additional proof necessary to support a claim.

Where this section sits in the code

Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
Chapter 425 - HOMESTEAD TAX CREDITS, EXEMPTIONS, AND REIMBURSEMENT
Subchapter II - PROPERTY TAX CREDIT OR RENT REIMBURSEMENT FOR ELDERLY AND DISABLED

1. Every claimant for the credit for property taxes due shall give the department of revenue, in support of the claim, reasonable proof of:

a. Age and total disability, if any.

b. Property taxes due.

c. Homestead credit allowed against property taxes due.

d. Changes of homestead.

e. Household membership.

f. Household income.

g. Size and nature of property claimed as the homestead.

2. Every claimant for reimbursement of rent constituting property taxes paid shall give the department of health and human services, in support of the claim, reasonable proof of:

a. Age and total disability, if any.

b. Rent constituting property taxes paid, including the name and address of the owner or manager of the property rented and a statement whether the claimant is related by blood, marriage, or adoption to the owner or manager of the property rented.

c. Changes of homestead.

d. Household membership.

e. Household income.

f. Size and nature of property claimed as the homestead.

3. The department of revenue or the department of health and human services may require any additional proof necessary to support a claim.

Collected 2026-09-14T19:40:10Z. Source file · JSON

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