Iowa Admin. Code r. 441-62.15

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 441-62.15 - Gross rent/rent constituting property taxes paid

"Gross rent" means the total amount of rent paid for use of the homestead by the claimant, and "rent constituting property taxes paid" means 23 percent of the gross rent.

This rule is intended to implement Iowa Code sections 425.17(3) and 425.17(9).

Iowa Admin. Code r. 441-62.15

Adopted by IAB October 5, 2022/Volume XLV, Number 7, effective 1/1/2023