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Military Tax Exemption

by Jonathan Bailey last modified 2016-06-28 07:29 AM

Any property owner that is an honorably discharged veteran may qualify for a military exemption. Along with the Army, Navy, Air Force and Coast Guard, members of the oceangoing Merchant Marine and Women's Air Force Service Pilots that served during World War II qualify for a military exemption. Also those that served in the reserves for five years during the Korean Conflict will qualify. See Iowa Code sections 35 and 426A.

It is the responsibility of each person who qualifies for and wishes to receive a military exemption, to make application with the Assessor and also have their discharge papers (DD214 or equivalent) recorded in the appropriate county. Application is to be made prior to July 1 of the claim year.

National Guard members and Reservists are not eligible for the exemption if their only active duty was for training purposes. National Guard members and Reservists who were called into active duty for reasons other than training for a minimum of 90 days will qualify for the exemption or if they served for over 20 years in the Guard or Reserves.

The amount of exemption shown is deducted from your taxable value.






 World War I

  Declared April 6, 1917
  Terminated November 11, 1918


 World War II

  Declared December 7, 1941
  Terminated December 31, 1946



 Korean Conflict


  June 25, 1950 to January 31, 1955


 Vietnam Conflict


  February 28, 1961 to May 7, 1975



  August 24, 1982 to July 31, 1984




  December 20, 1989 to January 31, 1990



 Persian Gulf War


  August 2, 1990 to Present


 Anyone who served in the National Guard or Reserves for 20 years and is now retired/discharged or  continues to serve qualifies for an exemption.



 Anyone who served at least 18 months on active duty qualifies for an exemption



 Anyone who was active duty and was honorably discharged due to a service related injury qualifies for an exemption



  (If not recorded in County Records)

  National Personnel Records Center, GSA
  (Military Personnel Records)
  9700 Page Blvd.
  St. Louis, MO 63132


You must come to the Assessors office to apply for this exemption.

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