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Exemptions
Military
Tax Exemption
Any property owner who has been involved
in full-time active duty during a war or conflict, has been honorable
discharged and lives in Iowa qualifies for a military exemption.
The applicable time of either a war or conflict are spelled out
in Section 427.3 of the Code of Iowa. Though the wars date back
to 1846, the ones generally in use now are for World War I through
the Vietnam conflict. The amount of the exemption in taxable value
for the most often used exemptions is $2,778 for WWI and $1,852
for any others after that.
It is the responsibility of each person
who qualifies for and wishes to receive a military exemption, to
make application with the city or county assessor and also have
their discharge papers (DD214) recorded in the appropriate county.
Application is to be made prior to July 1 of the claim year.
National guardsmen and reserves are
not eligible for the exemption if their only active duty was for
training purposes. On some rare occasions there were guardsmen and
reserves that were called into active duty other than training.
In these cases the person is eligible for the exemption. See
Code of Iowa Chapter 426A.
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War |
Service Dates |
Amount of Exemption |
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World War I |
April 6, 1917 - November 11, 1918 |
$2,778.00 |
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World War II |
December 7, 1941 - December 31, 1946 |
$1,852.00
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Army of Occupation in Germany |
November 12, 1918 - July 11, 1923 |
$1,852.00
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American Expeditionary Forces In Siberia |
November 12, 1918 - April 30, 1920 |
$1,852.00
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Second Nicaraguan Campaign |
August 27, 1926 - January 2, 1933 |
$1,852.00
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w/the Navy or Marines in Nicaragua |
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Marines & war ships ordered to Nicaragua |
January 6, 1927 withdrawn 1933 |
$1,852.00
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Second Haitian Suppression of Insurrections |
1919-1920 |
$1,852.00
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Navy & Marine Operations in China |
August 11, 1937 - July 1939 |
$1,852.00
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Yangtze Service w/Navy & Marines |
1926-1927 and 1930 - 1932 |
$1,852.00
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in Shanghai or in Yangtze Valley |
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Korean Conflict |
June 25, 1950 - January 31, 1955 |
$1,852.00
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Vietnam Conflict |
February 28, 1961 - May 7, 1975 |
$1,852.00
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Persian Gulf War |
August 2, 1990 - present |
$1,852.00
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Lebanon/Grenada |
August 24, 1982 - July 31, 1984 |
$1,852.00
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Panama |
December 20, 1989 - January 31, 1990 |
$1,852.00
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Women's Air Corp during WWII |
December 7, 1941 - December 31, 1946 |
$1,852.00
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Anyone who served in the National Guard or Reserves
for 20 years after January 28, 1973, |
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and is now retired/discharged, now qualifies for an
exemption. |
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To get a copy of DD214 contact: |
National Personnel Records Center, GSA |
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(Military Personnel Records) |
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9700 Page Blvd |
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St. Louis, Mo 63132 |
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Pollution Control Exemption
Pollution control and recycling. Pollution-control
or recycling property as defined in this subsection shall be exempt
form taxation to the extent provided in this subsection, upon compliance
with the provisions of this subsection.
This exemption shall apply to new installations
of pollution-control or recycling property beginning on January
1 after the construction or installation of the property is completed.
This exemption shall apply beginning on January 1, 1975, to existing
pollution-control property if its construction or installation was
completed after September 23, 1970, and this exemption shall apply
beginning January 1, 1994, to recycling property.
This exemption shall be limited to
the market value, as defined in section 441.21, of the pollution-control
or recycling property. If the pollution-control or recycling property
is assessed with other property as a unit, this exemption shall
be limited to the net market value added by the pollution-control
or recycling property, determined as of the assessment date.
Application for this exemption shall
be filed with the assessing authority not later than the first of
February of the first year for which the exemption is requested,
on forms provided by the Department of Revenue & Finance. The application
shall describe and locate the specific pollution-control or recycling
property to be exempted.
The application for a specific pollution-control
or recycling property shall be accompanied by a certificate of the
administrator of the environmental protection division of the department
of natural resources certifying that the primary use of the pollution-control
property is to control or abate pollution of any air or water of
this state or to enhance the quality of any air or water of this
state or, if the property is recycling property, that the primary
use of the property if for recycling.
A taxpayer may seek judicial review
of a determination of the administrator of the environmental protection
division or, on appeal, of the environmental protection commission
in accordance with the provisions of chapter 17A.
The environmental protection commission
of the department of natural resources shall adopt rules relating
to certification under this subsection and information to be submitted
for evaluating pollution-control or recycling property for which
a certificate is requested. The Department of Revenue and Finance
shall adopt any rules necessary to implement this subsection, including
rules on identification and valuation of pollution-control or recycling
property. All rules adopted shall be subject to the provisions of
chapter 17A.
For the purposes of this subsection
"pollution-control property" means personal property or improvements
to real property, or any portion thereof, used primarily to control
or abate pollution of any air or water of this state or used primarily
to enhance the quality of any air or water of this state and "recycling
property" means personal property or improvements to real property
or any portion of the property, used primarily in the manufacturing
process and resulting directly in the conversion of waste plastic,
waste paper products, or waste paperboard, into new raw materials
or products composed primarily of recycled material. In the event
such property shall also serve other purposes or uses of productive
benefit to the owner of the property, only such portion of the assessed
valuation thereof as may reasonably be calculated to be necessary
for and devoted to the control or abatement of pollution, to the
enhancement of the quality of the air or water of this state, of
for recycling shall be exempt from taxation under this subsection.
For the purposes of this subsection
"pollution" means air pollution as defined in section 455B.131
or water pollution as defined in section 455B.171. "Water of the
state" means the water of the state as defined in section 455B.171.
"Enhance the quality" means to diminish the level of pollutants
below the air or water quality standards established by the environmental
protection commission of the department of natural resources. See
Code of Iowa Chapter 427.
Urban
Revitalization/Renewal Tax Exemption
The governing body of a city may, by
ordinance, designate an area of the city or the governing body of
a county may, by ordinance, designate an area of the county, outside
the boundaries of a city, as a revitalization area, if that area
meets certain criteria: See Code of Iowa Chapter 404.
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