Iowa § 425.39 - 425.39 Funds created — appropriations — priority.
Full text of Iowa Iowa Code § 425.39 — 425.39 Funds created — appropriations — priority., with citation guidance and answers to common questions.
§ 425.39. 425.39 Funds created — appropriations — priority.
1. a. The elderly and disabled property tax credit fund is created. There is appropriated annually from the general fund of the state to the department of revenue to be credited to the elderly and disabled property tax credit fund, from funds not otherwise appropriated, an amount sufficient to implement this subchapter for credits for property taxes due for claimants described in section 425.17, subsection 2, paragraph “a”, subparagraphs (1) and (3), subject to paragraph “b”. b. Regardless of the amount of the credit determined under section 425.23, subsection 1, paragraph “c”, the amount paid by the director of revenue to each county treasurer for credits for claimants described under section 425.17, subsection 2, paragraph “a”, subparagraph (3), shall not exceed the amount calculated for the claimant under section 425.23, subsection 1, paragraph “c”, subparagraph (1), and section 25B.7, subsection 1, shall not apply to the amount of the credit in excess of the amount paid by the director of revenue. 2. The elderly and disabled rent reimbursement fund is created. There is appropriated annually from the general fund of the state to the department of health and human services to be credited to the elderly and disabled rent reimbursement fund, from funds not otherwise appropriated, an amount sufficient to implement this subchapter for reimbursement for rent constituting property taxes paid for claimants described in section 425.17, subsection 2, paragraph “a”, subparagraph (1). [C75, 77, 79, 81, §425.39] 86 Acts, ch 1244, §51; 93 Acts, ch 180, §8; 97 Acts, ch 206, §7, 8, 10; 2003 Acts, ch 145, §286; 2011 Acts, ch 25, §134; 2018 Acts, ch 1041, §127; 2021 Acts, ch 41, §33, 36; 2021 Acts, ch 177, §130, 131; 2023 Acts, ch 19, §1147 Referred to in §25B.7, 425.19 2021 amendment to subsection 1 by 2021 Acts, ch 177, §130 applies to claims under chapter 425, subchapter II, filed on or after January 1, 2022; 2021 Acts, ch 177, §131 Fri Dec 12 20:21:35 2025 Iowa Code 2026, Section 425.39 (28, 0)
Frequently Asked Questions About Iowa § 425.39
What does Iowa Code § 425.39 cover?
Section 425.39 ("425.39 Funds created — appropriations — priority.") 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 § 425.39?
A common citation format is "Iowa Code § 425.39" (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 § 425.39 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.