Instructions For Form 54-002 - Iowa Property Tax Credit Claim - 2012

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IOWA
2012 Iowa Property Tax Credit Claim
GENERAL INSTRUCTIONS
INSTRUCTIONS FOR PAGE 1
WHO IS ELIGIBLE: The following IOWA
Name and Social Security Number: Enter name(s)
RESIDENTS are eligible to file a claim for property tax
and Social Security Number(s).
credit if total household income is less than $20,906
Date of Birth: Enter date of birth (month, day, year).
and one of the following applies:
County Number: Enter the 2-digit county number in
• 65 years of age or older by December 31,
which you live.
2011.
Street Address: Enter your street address, city, state
• Totally disabled and 18 years of age or older
and Zip code, as of December 31, 2011.
by December 31, 2011.
LINE-BY-LINE INSTRUCTIONS
NOTE: A claim for property tax credit may be filed on
Lines 1 through 7 must be answered completely and
behalf of a deceased person by the person’s spouse,
correctly.
attorney, guardian, or administrator.
Line 1: Mark “Yes” if you filed a Property Tax Credit
If two or more persons occupying a home qualify for a
Claim last year. Mark “No” if you did not.
credit, each person may file a claim based on each
Line 2a: Mark “Yes” if you were 65 or older as of
person’s income and each person’s share of their
12/31/11.
property tax due. Married couples are considered one
household and may file only one claim and must
Line 2b: Mark “Yes” if you are totally disabled and 18
combine their incomes.
years of age or older as of 12/31/11. “Totally disabled”
means the inability to engage in any substantial gainful
Mobile/Manufactured/Modular Homes: A claim for
employment by reason of any medically determinable
property tax credit may be filed if your mobile,
physical or mental impairment which can be expected
manufactured, or modular home was assessed as real
to result in death or which has lasted or is reasonably
estate. If your mobile, manufactured, or modular home
expected to last for a continuous period of not less than
was not assessed as real estate, you may claim a credit
12 months. Current proof of disability must be
on the property taxes due on the land where the home is
attached to your claim. This must be (1) a current
located, if the land is owned by you.
statement from the Veteran’s Administration that in
If your home is subject to the annual tax based on
2011 you were receiving a disability benefit due to
square footage, you may be eligible for a reduced
100% disability, or (2) a copy of the current Social
square footage tax. Your county treasurer has the details
Security Administration document stating the date the
on the Mobile/Manufactured/Modular Home Reduced
disability began, or (3) a written statement from your
Tax Rate Program.
doctor noting the beginning date of disability and if the
disability is permanent or temporary. Claims without
proper documentation will be denied. Proof of disability
is not required if, as of December 31, 2011, you were
This claim must be filed with your county
65 years of age or older.
treasurer by June 1, 2012. The treasurer may
Line 3: Mark “Yes” if you are an Iowa resident. If you
extend the filing deadline to September 30,
are not, you are not eligible and must mark “No.”
2012, or the Director of Revenue may extend
Line 4: Mark “Yes” if you are a resident of a nursing
home or care facility. If you are living in a nursing
the filing deadline to December 31, 2013.
home or care facility, you are eligible for the property
tax credit on your homestead if it is not being rented to
someone else. If it is being rented, you are not eligible
to file a property tax credit claim, but you may be able
For Assistance:
to file a rent reimbursement claim based upon the rent
Contact your county treasurer.
payment you made to the nursing home.
54-002a (08/31/11)

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