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                                                                    2022 Iowa Property Tax Credit Claim 
                                         Iowa Code chapter 425 and Iowa Administrative Code chapter 701—73 
Complete the following personal information: 
Your name: __________________________________             Spouse name: ________________________________  
Your Social Security Number: ____________________         Spouse Social Security Number: __________________  
Your birth date (MM/DD/YYYY): __________________          Spouse birth date (MM/DD/YYYY): ________________  

Address:  ____________________________________            City: ________________________________________  
State: __________________ ZIP: _________________          Phone: ______________________________________  

Answer these questions to determine eligibility: 
1.  Are you currently an Iowa resident? ................................................................................................. Yes ☐    No ☐ 
 If “No,” stop. No credit is allowed. 
2.  Did you file a Property Tax Credit claim in 2021? ............................................................................. Yes ☐          No ☐ 
3a. Were you age 65 to 69 as of December 31, 2021? .......................................................................... Yes ☐                No ☐ 
3b. Were you age 70 or older as of December 31, 2021? ...................................................................... Yes  ☐                No ☐ 
 If “Yes,” number of persons living in your household (include yourself). See instructions ................   ____________  
3c. Were you age 18 or older and totally disabled as of December 31, 2021? See instructions. .......... Yes ☐                                      No ☐ 
4a. Were you a resident of a nursing home or care facility during 2021? See instructions .................... Yes ☐                                No ☐ 
 If “Yes,” are you renting out your homestead to someone else? See instructions ........................... Yes ☐                                  No ☐ 
5a. Is there more than one owner of your homestead? .......................................................................... Yes ☐               No ☐ 
5b. Do any of the owners live elsewhere? .............................................................................................. Yes ☐      No ☐ 
 If “Yes,” how many live elsewhere? ..................................................................................................   ____________  
6.  Was part of your home rented or used for business purposes during 2021? ................................... Yes ☐                              No ☐ 
 If “Yes,” see instructions and enter the percentage here ..................................................................   __________  % 
7.  Was any part of the land in your homestead tract rented during 2021? ........................................... Yes ☐                         No ☐ 
 If “Yes,” how many acres were used exclusively by you? ................................................................   ____________  
2021 Total household income for the entire year 
Read instructions before completing. .................................................................................. Use whole dollars only 
8.  Wages, salaries, unemployment compensation, tips, etc. ..............................................                                 ,        .00 
9.  In-kind assistance for housing expense. .........................................................................                      ,        .00 
10. Title 19 benefits (excluding medical benefits). ................................................................                      ,        .00 
                                                                                                                                 
11. Social Security income (include any Medicare premiums withheld). ..............................                                       ,        .00 
12. Disability income. ............................................................................................................       ,        .00 
13. All pensions and annuities. .............................................................................................             ,        .00 
14. Interest and dividend income. .........................................................................................               ,        .00 
15. Profit from business and/or farming and capital gain.                                                                       
 If less than zero, enter 0. ................................................................................................             ,        .00 
16. Money received from others living with you ....................................................................                       ,        .00 
17. Other income ..................................................................................................................       ,        .00 
18. Total household income. Add amounts from lines 8-17 ..................................................                                ,        .00 
 Please refer to the income schedules on page 3 prior to submitting your claim.                                                 
I, the undersigned, declare under penalties of perjury or false certificate, that I have examined this claim, and, to the 
best of my knowledge and belief, it is true, correct, and complete. 
Your signature:  ___________________________________________________  Date: ________________________  
Return this form to your county treasurer on or before June 1, 2022, or, if the treasurer has extended the filing deadline, 
on or before September 30, 2022. The Director of Revenue may extend the filing deadline through December 31, 2023, 
for good cause. You may be contacted for additional information. 
 
                                                                                                                                               54-001a (09/28/2021)

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2022 Iowa Property Tax Credit Claim, page 2
Who is eligible? Current proof of disability must be included with your claim in
• Iowa residents. one of these forms:
• Total household income less than $24,354 and age 65 or • A current statement from the Veteran’s Administration
older on December 31, 2021, or that in 2021 you were receiving a disability benefit due to
• Total household income less than 250% of the federal 100% disability, or
poverty level (see 250% Federal poverty level guidelines)
and age 70 or older on December 31, 2021, or • A copy of the current Social Security Administration
• Totally disabled and age 18 or older by December 31, document stating the date the disability began, or
2021. • A written statement from your doctor noting the beginning
A claim for property tax credit may be filed on behalf of a date of disability and whether the disability is permanent
deceased person by the person’s spouse, attorney, or temporary.
guardian, or estate executor or administrator. To be eligible
the deceased person must have been an Iowa resident at the Claims without proper documentation will be denied.
time of death. If two or more persons occupying a home Proof of disability is not required if you were age 65 or
qualify for a credit, each person may file a claim based on older as of December 31, 2021.
each person’s income and each person’s share of property Line 4: Mark “Yes” if you are a resident of a nursing home or
tax due. Married couples are considered one household, care facility. If not, mark “No.” If you are living in a nursing
may file only one claim, and must combine their incomes. home or care facility, you are eligible for the property tax
credit on your homestead if it is not being rented to someone
Mobile/Manufactured/Modular Homes
else. If it is being rented, you are not eligible to file a property
A claim for property tax credit may be filed if your mobile,
tax credit claim, but you may be able to file a rent
manufactured, or modular home was assessed as real
reimbursement claim based upon the rent payment you
estate. If your mobile, manufactured, or modular home was
made to the nursing home.
not assessed as real estate, you may claim a credit on the
property taxes due on the land where the home is located, if Line 6: Mark “Yes” if part of your home was rented or used
you own the land. for business purposes during 2021. If not, mark “No.” If you
marked “Yes,” you are entitled to a credit of property tax due
If your home is subject to the annual tax based on square
on only that portion of the home utilized as the dwelling place
footage, you may be eligible for a reduced square footage
by you and your spouse.
tax. Your county treasurer has the details on the
Mobile/Manufactured/Modular Home Reduced Tax Rate If you answered “Yes”, on line 6, calculate the percentage of
Program. property tax that is allowable for a credit by determining the
square footage of the home that is utilized as the personal
Due date dwelling, in proportion to the square footage of the entire
This claim must be filed with your county treasurer on or
home. Enter this percentage in the space provided below line
before June 1, 2022. The treasurer may extend the filing
6.
deadline to September 30, 2022. The Director of Revenue
may extend the filing deadline through December 31, 2023, For example: if the square footage for personal use is 750,
for good cause. and the total square footage is 1,000, the percentage is 75%
(750 divided by 1,000 equals 75 percent).
Additional information
The location of your county treasurer can be found at the 2021 Household income
Iowa Treasurers website: iowatreasurers.org. Household income includes your income and your
For information about your Social Security benefits, go to the spouse’s income, if living together, and monetary
Social Security Administration website: contributions received from any other person living with
ssa.gov/myaccount. you. If you and your spouse do not live together, you may
Claimant instructions file separate claims. If you received a property tax credit
Line 3b: “Living with” refers to domicile and does not include in 2021, do not report this as income. Income reported for
a temporary visit. the purpose of this application may be different than that
reported on an income tax return.
Line 3c: “Totally disabled” means:
Line 8: Wages, salaries, unemployment
• You are unable to engage in any substantial gainful compensation, tips, etc. - Enter the total wages,
employment; salaries, unemployment compensation, tips, bonuses,
• The unemployment is due to a physical or mental and commissions received.
impairment that is:
o Medically determined; and Line 9: In-kind assistance - Enter any portion of your
o Expected to last 12 months or longer or result in housing expenses, including utilities, that were paid for
death. you. Do not enter Federal Energy Assistance.

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2022 Iowa Property Tax Credit Claim, page 3
Line 10: Title 19 benefits - Enter your Title 19 benefits Line D: Obtain the taxable value of the homestead
received for housing only. Do not include medical benefits. buildings for January 1, 2021, from the city or county
If you live in a nursing home or care facility, contact the assessor’s office. Multiply this number by the percentage
administrator for the amount to enter, or: provided by the claimant on line 6 of the form. Enter the
• Enter 20% of your benefits if you lived in a nursing result on line D.
home, or Line J: If line 5b was answered “Yes” enter the prorated
• Enter 40% if you lived in a care facility. gross property tax on line J or, if applicable, the prorated
property tax base on line L.
Line 11: Social Security income - Enter the total Social
Security benefits received, even if not reportable for Example: There are three owners of a home, but only two
income tax purposes. Include any Medicare premiums of the owners reside there. The gross property taxes equal
withheld. $1,800. The prorated amount to be entered on line J is
$1,200, [($1,800 / 3) x 2 = $1,200]. Alternatively, each
Line 12: Disability income - Enter the total received for
person may file a claim individually using their share of the
disability or injury compensation, even if not reportable for
property taxes. Prorate the Homestead Credit
income tax purposes.
proportionately among the claimants.
Line 13: All pensions and annuities - Enter the total
received from pensions and annuities. Include retirement Line M: This percentage is to be used in computing the
amount to enter on line J or, if applicable, the prorated
pay for military service, even if not reportable for income
property tax base on line L. This computation will adjust
tax purposes.
the taxes on the land in the homestead in the same
Line 14: Interest and dividend income - Enter taxable proportion.
interest income, plus all interest income from federal,
state, and municipal securities. Include taxable dividends Lines Q - T: A claimant filing a claim for the property tax
credit who is at least 70 years of age and who has a
and distributions received, cash dividends and dividends
household income of less than 250 percent of the federal
paid in the form of merchandise or other property and
poverty level is eligible to receive a credit against property
report at fair market value.
taxes due on the claimant’s homestead. Follow the
Line 15: Profit from business and/or farming and directions on page 5 to determine property tax credit
capital gain - Enter profit from business and/or farming, eligibility.
and any gain received from the sale or exchange of capital
assets. Capital losses are limited to the same amount Total household income and allowable credit %
reportable for income tax purposes. Any loss must be Total household income Allowable credit
offset against gain, and a net loss must be reported as $0.00 – $12,545.99, enter 100%
zero .
$12,546.00 – $14,021.99, enter 85%
Line 16: Money received from others - Enter money $14,022.00 – $15,497.99, enter 70%
received from others living with you. Do not include goods
$15,498.00 – $18,449.99, enter 50%
and services received.
$18,450.00 – $21,401.99, enter 35%
Line 17: Other income - Enter total income received from
$21,402.00 – $24,353.99, enter 25%
the following sources:
$24,354.00 – or greater, no credit is allowed.
• Child support and alimony payments.
• Welfare payments. Include Family Investment
Program (FIP), children’s Supplemental Security 250% Federal poverty level guidelines
Number of persons Total household income
Income (SSI), and all other welfare program cash
payments. Do not include foster grandparents’ is less than or equal to
in family/household
stipends or non-cash government assistance (food, 1 $32,200.00
clothing, food stamps, medical supplies, etc.). 2 $43,550.00
• Insurance income not reported elsewhere on this form. 3 $54,900.00
• Gambling and all other income not reported elsewhere 4 $66,250.00
on this form.
5 $77,600.00
Treasurer’s Instructions
6
Line C: Follow the steps below. $88,950.00
1. Obtain the taxable value of the land in the homestead 7 $100,300.00
for January 1, 2021, from the city or county assessor’s 8 $111,650.00
office. For families/households with more than 8 persons, add
2. Divide line B by line A. $11,350 for each additional person.
3. Multiply the result in step 2 by the number in step 1.
4. Enter the result from step 3 on Line C.

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                                                               2022 Iowa Property Tax Credit Claim, page 4 
                                              TREASURER’S USE ONLY 
                    Treasurer’s office will complete this part of form when taxes are ready 
Claimant name: __________________________________  Parcel number: _________________________________  

                                     Schedule for rented homestead tracts 
Taxable valuation information for the schedule below may be obtained from the city or county assessor’s office. 

A.  Number of acres in homestead tract. (From county land records) .............................................. A. ______________  
B. Number of acres in homestead tract used exclusively by claimant as reported on line 7. 
   Do not include acres rented or rented on share .......................................................................... B. ______________  
C. Taxable value as of January 1, 2021, of land in homestead used exclusively by claimant. 
   Do not include the value of land rented or rented on shares. ...................................................... C. ______________  
D. Taxable value as of January 1, 2021, of homestead buildings used exclusively by claimant. 
   Do not include the value of rented homestead building. .............................................................. D. ______________  
E. Total. Add lines C and D .............................................................................................................. E. ______________  
F. Tax rate for taxes payable in fiscal year 2022-2023 .................................................................... F. ______________  
G. Multiply line E by line F ................................................................................................................ G. ______________  
H. Enter any Agricultural Land Tax Credit and/or Family Farm Tax Credit received on the land 
   valuation as shown on line C ....................................................................................................... H. ______________  
I. Subtract line H from line G. Enter the amount here. This amount cannot exceed claimant’s  
   gross tax shown on line J below .................................................................................................... I. ______________  
                                                Credit computation 
J.  Gross property tax due (include Homestead Credit) during the fiscal year 2022-2023. 
   (See instructions) ................................................................................................................   ,    .00 
K. Special assessments ..........................................................................................................        ,    .00 
L.  Property tax base: If you have an amount on line I, add it to line K. (See instructions)                               
   If no amount on line I, add lines J and K. 
   Enter this amount or $1,000, whichever is less. .......................................................................               ,    .00 
M. Percent of property tax base used in computing credit, from the schedule below. ...........................                                % 
   If total household income from line 18, page 1 is:                                                                                      

                                Total household income         Allowable credit 
                                     $0.00 – $12,545.99,           enter 100% 
                                $12,546.00 – $14,021.99,           enter 85% 
                                $14,022.00 – $15,497.99,           enter 70% 
                                $15,498.00 – $18,449.99,           enter 50% 
                                $18,450.00 – $21,401.99,           enter 35% 
                                $21,402.00 – $24,353.99,           enter 25% 
                                $24,354.00 – or greater,    no credit is allowed. 

N. Tentative credit: Multiply line L by line M. .........................................................................                ,    .00 
O. Homestead Credit applicable to taxes payable in fiscal year 2022-2023. ........................                                       ,    .00 
                                                                                                                                         ,    
P. Property Tax Credit: Subtract line O from line N. .............................................................                            .00 
                                                                                                                           
                 Treasurers, proceed to the next page if the claimant is 70 years or older                                                                        

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                                                 2022 Iowa Property Tax Credit Claim, page 5 
                                             TREASURER’S USE ONLY 
A claimant filing a claim for the property tax credit who is at least 70 years of age and who has a household income of 
less than 250 percent  of the federal poverty level is eligible to receive a credit  against property taxes due on the 
claimant’s homestead. 
For such a claimant, the tentative credit amount is equal to the greater of the following: 
(1)  the  amount  of  the  credit  as  calculated  under  the  schedule  of  credit  amounts  specified  in  Iowa  Code  section 
425.23(1)(a) as if the claimant was an eligible claimant for a credit under that provision (see credit computation in lines 
J through P above); and 
(2) the difference between the actual amount of property taxes due on the homestead during the applicable fiscal year 
minus the actual amount of property taxes due on the homestead based on a full assessment during the first fiscal year 
for which the claimant checked “Yes” for box 3b and if the claimant has filed for the credit for each of the subsequent 
fiscal years after the first credit claimed. 
Eligibility for claimants who are age 70 or older as of December 31, 2021. If a claimant’s household income exceeds the 
federal poverty level table as described below, then the claimant is ineligible for the credit. 
                                             250% Federal poverty level table 
                        Number of persons        Total household income 
                        in family/household      is less than or equal to  
                                             1   $32,200.00 
                                             2   $43,550.00 
                                             3   $54,900.00 
                                             4   $66,250.00 
                                             5   $77,600.00 
                                             6   $88,950.00 
                                             7   $100,300.00 
                                             8   $111,650.00 

   For families/households with more than 8 persons, add $11,350 for each additional person. 

Q.  Actual amount of property taxes due on homestead in fiscal year 2022-2023  
   (Subtract all credits) ......................................................................................................    ,    .00 
R.  Actual amount of property taxes due on the homestead based on full assessment  
   during first fiscal year for which the claimant filed a credit for claimants who checked  
   “Yes” in box 3b (Subtract all credits) .............................................................................             ,    .00 
S.  Tentative credit: Subtract line R from line Q .................................................................                 ,    .00 

T. Homestead Credit applicable to taxes payable in fiscal year 2022-2023 .....................                                      ,      .00 
U.  Property Tax Credit: Subtract line T from line S ...........................................................                    ,    .00 
                                                                                                                                          
V.  Actual credit: Enter the greater of line U and line P. .....................................................                    ,    .00 

                                                                                                                                       54-001e (09/28/2021)

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