Iowa § 425.16 - 425.16 Additional tax credit.
Full text of Iowa Iowa Code § 425.16 — 425.16 Additional tax credit., with citation guidance and answers to common questions.
§ 425.16. 425.16 Additional tax credit.
1. In addition to the homestead tax credit allowed under section 425.1, subsections 1 through 4, and the homestead exemption under section 425.1A, if applicable, persons who own or rent their homesteads and who meet the qualifications provided in this subchapter are eligible for a property tax credit for property taxes due or reimbursement of rent constituting property taxes paid. 2. a. The property tax credit for property taxes due under this subchapter shall be administered by the department of revenue, the assessor, and other county officials as provided in this subchapter. b. The reimbursement of rent constituting property taxes paid under this subchapter shall be administered by the department of health and human services as provided in this subchapter. [C75, 77, 79, 81, §425.16] 2018 Acts, ch 1041, §127; 2020 Acts, ch 1063, §231; 2021 Acts, ch 41, §15, 36; 2021 Acts, ch 174, §18, 34, 39; 2023 Acts, ch 19, §1128; 2023 Acts, ch 71, §42, 48, 49 Referred to in §25B.7, 427.9 2023 amendment to subsection 1 applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:22 2025 Iowa Code 2026, Section 425.16 (28, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 425.16
What does Iowa Code § 425.16 cover?
Section 425.16 ("425.16 Additional tax credit.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 425.16?
A common citation format is "Iowa Code § 425.16" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 425.16 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.