Form 54-002a - Property Tax Credit Claim - Iowa Department Of Revenue

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I OWA
Property Tax Credit Claim
d e p a r t m e nt o f R eve n u e a n d F i na n c e
GENERAL INSTRUCTIONS
INSTRUCTIONS FOR SIDE 1
WHO IS ELIGIBLE: The following full year IOWA
Name and Social Security Number: Enter claimant's
RESIDENTS are eligible to file a claim for property tax
name and Social Security Number.
credit if total household income is less than
Claimant's Date of Birth: Enter date of birth (month,
$16,500 and one of the following applies:
day, year).
• 65 years of age or older by December 31,
County Number: Enter the county number in which
1998.
you live.
• Totally disabled and 18 years of age or older
Spouse: Enter spouse’s name and Social Security
by December 31, 1998.
Number.
NOTE: A claim for property tax credit may be filed on
Street Address: Enter your street address, city, state
behalf of a deceased person, by the person’s spouse,
and zip code, as of December 31, 1998.
attorney, guardian, or administrator, providing death
occurred after December 31, 1998.
LINE-BY-LINE INSTRUCTIONS
If two or more persons occupying a single homestead
Lines 1 through 8 must be answered completely and
qualify for a credit, only one person may file a claim.
correctly.
The claim must report the total household income.
Line 1: Mark “Yes” if you filed a Property Tax Credit
Is this claim for a mobile home?
Claim last year, mark “No” if you did not.
IMPORTANT: A claim for property tax credit may be
Line 2: Mark “Yes” if you are 65 or older or totally
filed if your mobile home was assessed as real estate.
disabled and 18 years of age or older. Current
If your mobile home was not assessed as real estate,
documentation declaring the nature of your disability
you may claim a credit on the property taxes due on
and the date it began must be attached to your claim.
the land where the mobile home is located, if the land
This must be a written statement from your doctor or
is owned by you.
Social Security Administration. Proof of disability is not
If your mobile home is subject to the annual tax based
required if, as of December 31, 1998, you were 65
on square footage, you may be eligible for a reduced
years of age or older.
square footage tax. Your county treasurer has the
Line 3: Mark “Yes” if you were a resident of Iowa
details on the Mobile Home Reduced Tax Rate
during the entire year of 1998. A person who moves
Program.
into or out of Iowa during 1998 is not eligible to file
this claim and must mark “No.”
Line 4: Mark “Yes” if you presently live in Iowa. If you
are not presently living in Iowa, you are not eligible
and must mark “No.”
Line 5: Mark “Yes” if you are a resident of a nursing
home or care facility. If you are living in a nursing
home or care facility, you are eligible for the property
tax credit on your homestead if it is not being rented to
someone else. You must include Title 19 benefits
received for housing.
For Assistance:
Line 6a: Mark “Yes” if there is more than one owner of
call 800-367-3388 – outside of Des Moines
your property and go to line 6b. If not, mark “No,” and
go to line 7.
or (515) 281-3114 – Des Moines area or
outside of Iowa
Line 6b: For a homestead that has more than one
owner, prorate the gross property tax proportionately
to the number of owners who live in the homestead.
OVER PLEASE

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