Iowa Code 425.26 – Proof of claim
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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.
Terms Used In Iowa Code 425.26
- Claimant: means any of the following:(1) A person filing a claim for credit under this subchapter who has attained the age of sixty-five years but who has not attained the age of seventy years on or before December 31 of the base year, a person filing a claim for credit or reimbursement under this subchapter who is totally disabled and was totally disabled on or before December 31 of the base year, or a person filing a claim for reimbursement under this subchapter who has attained the age of sixty-five years on or before December 31 of the base year and who is domiciled in this state at the time the claim is filed or at the time of the person's death in the case of a claim filed by the executor or administrator of the claimant's estate. See Iowa Code 425.17
- Homestead: means the dwelling owned or rented and actually used as a home by the claimant during the period specified in subsection 2, and so much of the land surrounding it including one or more contiguous lots or tracts of land, as is reasonably necessary for use of the dwelling as a home, and may consist of a part of a multidwelling or multipurpose building and a part of the land upon which it is built. See Iowa Code 425.17
- Income: means the sum of Iowa net income as defined in section 422. See Iowa Code 425.17
- Owner: means any of the following:
a. See Iowa Code 425A.2- property: includes personal and real property. See Iowa Code 4.1
- Property taxes due: means property taxes including any special assessments, but exclusive of delinquent interest and charges for services, due on a claimant's homestead in this state, but includes only property taxes for which the claimant is liable and which will actually be paid by the claimant. See Iowa Code 425.17
- Rent constituting property taxes paid: means twenty-three percent of the gross rent actually paid in cash or its equivalent during the base year by the claimant or the claimant's household solely for the right of occupancy of their homestead in the base year, and which rent constitutes the basis, in the succeeding year, of a claim for reimbursement under this subchapter by the claimant. See Iowa Code 425.17
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.