{"data":{"id":"us-ia/iowa-code-425.32","jurisdiction":"us-ia","citation":"Iowa Code § 425.32","heading":"Disallowance of certain claims for credit.","body":"A claim for credit for property taxes due shall be disallowed if the department of revenue finds that the claimant or a person of the claimant’s household received title to the homestead primarily for the purpose of receiving benefits under this subchapter.","path":["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"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/425.32.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"057b81b54c8c8520e9596aad23dc41c1637696cb21fa0c525603f1a33c433f58","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-425.31","next":"us-ia/iowa-code-425.33"},"notice":"GroundRules: Original legal text. Not legal advice."}