2025 Iowa Mobile/Manufactured/Modular Home Owner 
                                                            Application for Reduced Tax Rate 
                                 Iowa Code section 435.22 and Iowa Administrative Code chapter 701—105  

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: ____________________________________  

Were you age 23 or older as of December 31, 2024? ................................................................. Yes ☐ No ☐ 
If “No,” stop. No credit is allowed. 
 
2024 Total household income for the entire year (For you and your                                                       
spouse). Read instructions before completing. 
                                                                            Use whole dollars only 
1. Iowa taxable income (see instructions). If less than zero, enter 0 ......................                             ,    .00 
                                                                             
2. In-kind assistance for housing expenses ............................................................                  ,    .00 
                                                                                                        
3. Title 19 benefits (excluding medical benefits) .....................................................                  ,    .00 
                                                                                                        
4. Social Security income .......................................................................................        ,    .00 
                                                                                                        
5. Disability income and workers’ compensation ....................................................                      ,    .00 
                                                                                                        
6. All retirement income ..........................................................................................      ,    .00 
                                                                                                        
7. Interest income from federal, state, or local government ....................................                         ,    .00 
                                                                                                        
8. Capital gains and income from a farm tenancy agreement ................................                               ,    .00 
   If less than zero, enter 0.                                                                          

9. Money received from others living with you ........................................................                   ,    .00 
                                                                                                        
10. Other income ....................................................................................................    ,    .00 
                                                                                                        
11. Total household income. Add amounts from lines 1-10 ....................................                             ,    .00 
   (If $26,219 or greater, stop. No credit is allowed.)                                                 

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: __________________________  

This claim must be filed or mailed to your county treasurer on or before June 1, 2025. The treasurer may 
extend the filing deadline to March 31, 2026.                               

                                                                                                                            54-014a (07/09/2024) 

2025 Iowa Mobile/Manufactured/Modular Home Owner Application for Reduced Tax Rate Instructions 

Who is Eligible?                                             Line 6: All retirement income - Enter  the total amount 
• Total 2024 household income was less than $26,219          received from  a governmental or other pension or 
 and                                                         retirement plan, including defined benefit or defined 
• Age 23 or older as of December 31, 2024.                   contribution plans; annuities; individual retirement 
                                                             accounts; plans maintained or  contributed to  by an 
Household income  includes  your  income  and  your 
                                                             employer, or maintained and contributed to by a self-
spouse’s income,  if  living together,  and monetary 
                                                             employed  person as an employer; and deferred 
contributions  received  from  other persons  living  with 
                                                             compensation plans or any earnings attributable to the 
you. If you and your spouse are not living together, file 
                                                             deferred compensation plan. Include retirement pay for 
separate claims. 
                                                             military service,  even if not reportable for  income tax 
Line 1: Iowa taxable income - Enter the amount of Iowa       purposes. 
taxable  income  from your  state  individual  income  tax 
return (2024 IA 1040, Step 4, Line 4). Do not include any    Line 7: Interest income  from federal, state,  or  local 
                                                             governments - Enter interest income from federal, state, 
net operating loss. If you did not file a 2024 IA 1040, use                 
                                                             or local governments.  
the IA 1040 to calculate the amount on Step 4, line 4 and 
enter it on this line. If you are unable to use the IA 1040, Line 8: Capital gains and income from a farm tenancy 
enter   the   amount       of  your  wages,      salaries,   agreement   - Enter any  capital  gain received from the 
unemployment     compensation,         tips,    bonuses,     sale or exchange of capital assets that is not already 
commissions, dividends, distributions, or any profit from    included in line 1. Capital losses are limited to the same 
a business  that exceeds the applicable standard             amount that you are allowed to report for income tax 
deduction amount or itemized deductions amount, if you       purposes. Any loss must be offset against gain, and a 
itemize deductions. For information about the standard       net loss must be reported as zero. Enter the amount of 
deduction amount, see IRS Publication 501. If you are        income from a farm tenancy agreement  covering real 
below age 65 and not required to file an IA 1040 for the     property that is not already included in line 1.  
2024  tax year  because you are  below the income            Line 9: Money received  from others  living with you  - 
threshold, enter zero.  If you live  with your spouse,       Enter money   received from others living with you. Do not 
include their income. If less than zero, enter zero.         include goods and services received. 
Lines 2-10: Any amounts entered on these lines shall         Line  10: Other  income  - Enter  total  income  received 
be amounts not already included in line 1.                   from the following sources: 
Line 2: In-kind assistance - Enter   any portion of your     • Child support and alimony payments. 
housing expenses, including utilities, that were paid for    • Welfare payments.  Report  Family Investment 
you. Do not enter Federal Energy Assistance.                   Program  (FIP),  children’s  Supplemental  Security 
Line 3: Title 19 benefits - Enter your Title 19 benefits       Income (SSI), and all  other welfare program cash 
received for housing expenses. Do not include medical          payments. Do not include foster grandparents’ 
benefits.                                                      stipends  or  non-cash government  assistance (food, 
                                                               clothing, food stamps, medical supplies, etc.). 
Line 4: Social Security income   - Enter the total Social    • Insurance income not reported elsewhere. 
Security benefits received, even if not reportable for 
                                                             • Gambling  and all other income not reported 
income tax purposes. Include any Medicare premiums 
                                                               elsewhere. 
withheld.  Do not include child insurance benefits 
received by a member of your household.                      Additional Information: 
                                                             The location of your county treasurer can be found at the 
Line 5: Disability income and workers’ compensation -   
                                                             Iowa County Treasurers website: iowatreasurers.org .
Enter the  total received for disability or  workers’ 
                                                             For information about your Social Security benefits, go 
compensation,  even if  not  reportable  for income  tax 
                                                             to the  Social Security Administration  website 
purposes.
                                                             ssa.gov/myaccount. 

                                     For use by County Treasurer only 

                                     Reduced           Square footage: __________________________________  
           Income                    tax rate          Year of manufacture: ______________________________  
      $0.00 – $13,506.99               .00             * If year of manufacture is 2016-2019, apply 90% factor. 
 $13,507.00 – $15,095.99               .03 
                                                       * If year of manufacture is 2015 or before, apply 80% factor. 
 $15,096.00 – $16,684.99               .06 
                                                       Regular tax: _____________________________________  
 $16,685.00 – $19,862.99               .10 
 $19,863.00 – $23,040.99               .13             Reduced tax:  ____________________________________  
 $23,041.00 – $26,218.99               .15             Reimbursement: __________________________________  
                                                                                                      54-014b (07/09/2024)