425.20 Filing dates — affidavit — extension.
1. A claim for reimbursement for rent constituting property taxes paid shall not be paid or allowed, unless the claim is filed with and in the possession of the department of human services on or before June 1 of the year following the base year.
2. A claim for credit for property taxes due shall not be paid or allowed unless the claim is filed with the county treasurer between January 1 and June 1, both dates inclusive, immediately preceding the fiscal year during which the property taxes are due. However, in case of sickness, absence, or other disability of the claimant, or if in the judgment of the county treasurer good cause exists, the county treasurer may extend the time for filing a claim for credit through September 30 of the same calendar year. The county treasurer shall certify to the director of revenue on or before May 1 of each year the total amount of dollars due for claims allowed.
3. In case of sickness, absence, or other disability of the claimant or if, in the judgment of the director of revenue or the director of human services, as applicable, good cause exists and the claimant requests an extension, the director of human services may extend the time for filing a claim for reimbursement and the director of revenue may extend the time for filing a claim for credit. However, any further time granted shall not extend beyond December 31 of the year following the year in which the claim was required to be filed. Claims filed as a result of this subsection shall be filed with the director of human services or the director of revenue, as applicable, who shall provide for the reimbursement of the claim to the claimant.
[C75, 77, 79, 81, §425.20; 81 Acts 2nd Ex, ch 4, §1]
83 Acts, ch 111, §2, 4; 88 Acts, ch 1050, §1; 94 Acts, ch 1125, §3, 5; 94 Acts, ch 1165, §27, 50; 96 Acts, ch 1167, §3, 8; 2003 Acts, ch 145, §286; 2018 Acts, ch 1041, §92; 2021 Acts, ch 41, §19, 36
Referred to in §25B.7, 427.9
Subsections 1 and 3 amended
Structure Iowa Code
Chapter 425 - HOMESTEAD TAX CREDITS AND REIMBURSEMENT
Section 425.1 - Homestead credit fund — apportionment — payment.
Section 425.2 - Qualifying for credit.
Section 425.3 - Verification of claims for homestead credit.
Section 425.4 - Certification to treasurer.
Section 425.5 - Correcting listing.
Section 425.6 - Waiver by neglect.
Section 425.7 - Appeals permitted — disallowed claims and penalty.
Section 425.8 - Forms — rules.
Section 425.9 - Credits in excess of tax — appeals — refunds.
Section 425.10 - Reversal of allowed claim.
Section 425.13 - Conspiracy to defraud.
Section 425.14 - False affidavits.
Section 425.15 - Disabled veteran tax credit.
Section 425.16 - Additional tax credit.
Section 425.18 - Right to file a claim.
Section 425.19 - Claim and credit or reimbursement.
Section 425.20 - Filing dates — affidavit — extension.
Section 425.21 - Satisfaction of outstanding tax liabilities.
Section 425.22 - One claimant per household.
Section 425.23 - Schedule for claims for credit or reimbursement.
Section 425.24 - Maximum property tax for purpose of credit or reimbursement.
Section 425.25 - Administration — claim forms.
Section 425.26 - Proof of claim.
Section 425.27 - Audit — recalculation or denial — appeals.
Section 425.28 - Waiver of confidentiality.
Section 425.29 - False claim — penalty.
Section 425.32 - Disallowance of certain claims for credit.
Section 425.33 - Rent increase — request and order for reduction.
Section 425.34 - Rent increase hearings and appeals.
Section 425.35 - Defense to action for nonpayment of rent.
Section 425.36 - Discrimination in rentals or rent charges.