How to apply for Iowa Property Tax Credit for Senior and Disabled Citizens (Elderly and Disabled Property Tax Credit)

Who it's for

This Iowa credit lowers property taxes on your home if you are 65 or older, or 18 or older and totally disabled, and have low household income. For the 2026 claim, total household income for 2025 must be less than $26,895. The credit is a share of up to $1,000 of your property taxes and special assessments: 100% of that amount if household income is under $13,855, falling in steps to 25% at $23,635 to $26,894. File Form 54-001 with your county treasurer by June 1 each year (your treasurer may extend the deadline). Do not send the form to the Department of Revenue. People 70 or older with higher income may qualify for a separate credit that holds property taxes at the level of the first year they file.

What you'll need

• Iowa Property Tax Credit Claim (Form 54-001), filed with your county treasurer
• Your Social Security number and birth date (and your spouse's)
• Your total household income for last year, including Social Security and retirement income

Where to apply

Step by step

1. Check that you may qualify. This credit is for Iowa homeowners who are 65 or older, or 18 or older and totally disabled, and have low household income.
2. Gather your information. Have your Social Security number and birth date, your spouse's Social Security number and birth date if married, and your total household income for last year, including Social Security and retirement income.
3. Complete the Iowa Property Tax Credit Claim, Form 54-001. Make sure you report total household income for last year, because nearly all income counts.
4. Apply online through your county treasurer. File Form 54-001 with the county treasurer, not the Department of Revenue.
5. Submit your claim by June 1 each year. Your county treasurer may extend the deadline.
6. If you are age 70 or older, ask about the separate 70+ property tax credit if your income is higher. This is a different credit that may help some homeowners.

What to expect: After you apply, the county treasurer reviews and decides your claim. The credit is based on up to $1,000 of your property tax and special assessments, and the credit amount gets smaller as income rises. No credit is allowed at $26,895 or more for the 2026 claim. File again every year by June 1 to keep getting the credit.

Renewals

annual (file by June 1 each year)