Iowa Code § 425.26

Current through March 29, 2024
Section 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.

Iowa Code § 425.26

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

Amended by 2023 Iowa, ch 19, s 1135, eff. 7/1/2023.
Amended by 2023 Iowa, ch 19, s 1134, eff. 7/1/2023.
Amended by 2021 Iowa, ch 41, s 23, eff. 4/12/2021.
Amended by 2015 Iowa, ch 109,s 10, eff. 5/22/2015.
C71, 73, § 425.1(5); C75, 77, 79, 81, §425.26
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

Referred to in §25B.7, 427.9

Subsection 2, unnumbered paragraph 1 amended

Subsection 3 amended