Louisa County Assessor

Exemptions and Credits


All forms for the following exemptions and credits are available in our office:

Homestead Tax Credit: Iowa residents who own and occupy their dwelling and the land it is located on may file for homestead credit. To qualify for the credit, the property owner must be a resident of Iowa and actually live on the property on July 1st and for at least six months of every year. Applications must be filed by July 1st of the year the credit is claimed. Once approved, the credit remains in effect until the person moves or sells the property.

Military Tax Exemption: Provided they are Iowa residents, property owners who served in the U.S. Armed Forces of the United States who were honorably discharged and performed at least 18 months of military service and honorably discharged because of a service-related injury are now eligible for the military service property tax exemption regardless of the time period in which the military service was performed. Discharge must be recorded in the Recorder’s office, there is no charge to have the discharge recorded. The exemption remains in effect until the property is sold or owner moves out of the state. To see the new law click here

Family Farm Tax Credit: Property owners of 10 or more acres of agricultural land, farmed by the owner or a qualifying family member, may apply. Applications must be filed before Nov. 1st. Family Farm tax credit claims filed after Nov. 1st of a given year shall be considered as a claim filed for the following year. If the person farming changes, notice must be provided to the Assessor’s office or a penalty may be assessed to the property.

Forest Reserve Tax Exemption: Property owners of 2 or more eligible acres of land containing at least 200 trees per acre may file for forest reservation tax exemption. Once approved, the exemption continues as long as the land remains eligible or until owner requests that the exemption be removed. February 1st deadline.

Fruit Tree Reserve Tax Exemption: Property owners of 2 or more eligible acres of land containing at least 40 apple trees or at least 70 of other properly maintained fruit trees per acre may file for fruit tree reserve tax exemption. The exemption must be filed by February 1st. The exemption is for a period of eight years after planting.

Other
Urban Revitalization-Tax Abatement: Several cities in Louisa County offer tax abatements to property owners who remodel/renovate existing structures and/or construct new ones located within the city limits. Inquire at your city hall for information.This form you get from the city in which you live, if they have the revitalization or abatement plan in place.

For more information on credits and exemptions Click here

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