Iowa Code — Title X (Revenue)

Iowa Code § 425.32 — Disallowance of certain claims for credit

A claim for credit for property taxes due shall be disallowed if the department of revenue finds that the claimant or a person of the claimant’s household received title to the homestead primarily for the purpose of receiving benefits under this subchapter .

Last amended: [C75, 77, 79, 81, §425.32 ] 2018 Acts, ch 1041, §127 ; 2021 Acts, ch 41, §29, 36 Referred to in §25B.7 , 427.9 Fri Dec 12 20:21:30 2025 Iowa Code 2026, Section 425.32 (21, 0)

Source: official text