How to apply for Iowa Military Service Property Tax Exemption for veterans

Who it's for

Iowa's Military Service Property Tax Exemption lowers the taxable value of a veteran's property by up to $4,000. Veterans who served on active duty for at least 18 months and were discharged under honorable conditions qualify, as do veterans who served less than 18 months but were honorably discharged because of a service-related injury, veterans who served during an eligible wartime period, Reserve or Iowa National Guard members with 20 years of service, and Guard or Reserve members activated for federal duty for at least 90 days. If the veteran does not claim it, the spouse, an unmarried surviving spouse, a widowed parent who depended on the veteran, or a minor child may claim it in the veteran's name. File Form 54-146 with your city or county assessor by July 1; it carries over each year while you own the property. Your County Veterans Service Officer can help.

What you'll need

• Military Service Property Tax Exemption application (Form 54-146), filed with your city or county assessor
• DD-214 or equivalent discharge document, recorded with the county
• Retirement points statement, if claiming 20 years of Reserve or National Guard service

Where to apply

What to say when you call

"Hello, I'm calling to ask about Iowa Military Service Property Tax Exemption for veterans. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need military Service Property Tax Exemption application (Form 54-146), filed with your city or county assessor, dD-214 or equivalent discharge document, recorded with the county, retirement points statement, if claiming 20 years of Reserve or National Guard service — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Check that the veteran meets the service and discharge rules for this exemption. The discharge must be honorable or general under honorable conditions.
2. Gather your Military Service Property Tax Exemption application, Form 54-146. Gather a DD-214 or equivalent discharge document that has been recorded with the county. If you are claiming 20 years of Reserve or Iowa National Guard service, gather your retirement points statement.
3. Apply online or call 1-515-252-4698 to get help with the process. Your County Veterans Service Officer can also help you complete the claim.
4. File Form 54-146 with your city or county assessor by July 1.
5. Do not claim this exemption if the veteran is taking the Disabled Veteran Homestead Tax Credit, since both cannot be taken at the same time.
6. Watch for a decision from the assessor and county board of supervisors. The dollar savings depend on your local tax rate.

What to expect: After you file, the assessor and county board of supervisors decide the claim. Processing times vary, so ask the agency if you want an estimate. If approved, this is a one-time application and it carries over each year while you own the property, so you do not need to reapply unless your ownership changes.

Renewals

one-time application; carries over while you own the property