Iowa Code § 425.26
Proof of claim
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2025
As of January 1, 2012
1. Every claimant shall give the department of revenue, in support of the claim, reasonable proof of:
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.
a. Age and total disability, if any.
b. Property taxes due or 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.
b. Property taxes due.
c. Homestead credit allowed against property taxes due.
c. Homestead credit allowed against property taxes due.
d. Changes of homestead.
d. Changes of homestead.
e. Household membership.
e. Household membership.
f. Household income.
f. Household income.
g. Size and nature of property claimed as the homestead.
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.
83 Acts, ch 111, §3, 4; 85 Acts, ch 67, §44; 94 Acts, ch 1125, §4, 5; 94 Acts, ch 1165, §28; 2003 Acts, ch 145, §286; 2011 Acts, ch 25, §143
83 Acts, ch 111, §3, 4; 85 Acts, ch 67, §44; 94 Acts, ch 1125, §4, 5; 94 Acts, ch 1165, §28; 2003 Acts, ch 145, §286; 2011 Acts, ch 25, §143; 2015 Acts, ch 109, §10, 75; 2021 Acts, ch 41, §23, 36; 2023 Acts, ch 19, §1134, 1135
Referred to in
Code editor directive applied
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.