Iowa · Property tax exemptions for people with disabilities · Updated Oct 2026

Iowa property tax exemptions for people with disabilities (2026)

Every statewide property tax break in Iowa that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for people with disabilities in Iowa is the Elderly and Disabled Property Tax Credit (and 70+ tax freeze credit). A credit against the property tax on your home: 100% of the tax if 2025 household income was under $13,855, falling in steps (85%, 70%, 50%, 35%, 25%) to no credit at $26,895 or more.

Worth
Full exemption
Income limit
For 2026 claims : under $26,895 for the regular credit. 70+ freeze credit: at or below…
Deadline
June 1, 2026 to your county treasurer; the treasurer may extend it to March 31, 2027.

Property tax breaks for people with disabilities in Iowa

Low income

Elderly and Disabled Property Tax Credit (and 70+ tax freeze credit)

A credit against the property tax on your home: 100% of the tax if 2025 household income was under $13,855, falling in steps (85%, 70%, 50%, 35%, 25%) to no credit at $26,895 or more. Owners 70 or older with household income at or below 250% of the federal poverty level can instead get a credit that holds their property tax at the base-year amount.

For people with disabilities: Iowa resident who owns and lives in the home and, on December 31, 2025, was (a) 65 or older with household income under $26,895, (b) 70 or older with household income at or below 250% of the federal poverty level, or (c) totally disabled and 18 or older with income under $26,895.

Who qualifies
Iowa resident who owns and lives in the home and, on December 31, 2025, was (a) 65 or older with household income under $26,895, (b) 70 or older with household income at or below 250% of the federal poverty level, or (c) totally disabled and 18 or older with income under $26,895. A nursing-home resident can claim it if the home is not rented out.
Income limit
For 2026 claims (2025 income): under $26,895 for the regular credit. 70+ freeze credit: at or below 250% of the federal poverty level, which is $39,125 for one person, $52,875 for two, $66,625 for three, $80,375 for four, plus $13,750 for each extra person.
How to apply
File Form 54-001 (Iowa Property Tax Credit Claim) with your county treasurer, with proof of household income.
Deadline
June 1, 2026 to your county treasurer (not the Department of Revenue); the treasurer may extend it to March 31, 2027.
Renewal
Every year.
Law
Iowa Code ch. 425, subch. II

Source: official page

How to apply, step by step

Elderly and Disabled Property Tax Credit (and 70+ tax freeze credit)

  1. File Form 54-001 (Iowa Property Tax Credit Claim) with your county treasurer, with proof of household income.

Form: 54-001 2026 Iowa Property Tax Credit Claim (with instructions)

Deadline: June 1, 2026 to your county treasurer (not the Department of Revenue); the treasurer may extend it to March 31, 2027.

Renewal: Every year.

Savings estimate for Iowa

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

Eligibility finder for Iowa

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Iowa

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about people with disabilities property tax breaks in Iowa

Who qualifies for property tax breaks for people with disabilities in Iowa?

Elderly and Disabled Property Tax Credit (and 70+ tax freeze credit): Iowa resident who owns and lives in the home and, on December 31, 2025, was (a) 65 or older with household income under $26,895, (b) 70 or older with household income at or below 250% of the federal poverty level, or (c) totally disabled and 18 or older with income under $26,895. A nursing-home resident can claim it if the home is not rented out.

Is there an income limit for people with disabilities' property tax breaks in Iowa?

Elderly and Disabled Property Tax Credit (and 70+ tax freeze credit): For 2026 claims (2025 income): under $26,895 for the regular credit. 70+ freeze credit: at or below 250% of the federal poverty level, which is $39,125 for one person, $52,875 for two, $66,625 for three, $80,375 for four, plus $13,750 for each extra person.

When is the deadline for people with disabilities to apply in Iowa?

Elderly and Disabled Property Tax Credit (and 70+ tax freeze credit): June 1, 2026 to your county treasurer (not the Department of Revenue); the treasurer may extend it to March 31, 2027.

Do people with disabilities have to reapply every year in Iowa?

Elderly and Disabled Property Tax Credit (and 70+ tax freeze credit): Every year.

Where do people with disabilities apply for property tax breaks in Iowa?

Your city or county assessor handles the homestead exemption, the 65+ exemption, the military exemption and the disabled veteran credit. The low-income elderly and disabled credit is claimed with the county treasurer. For the Elderly and Disabled Property Tax Credit (and 70+ tax freeze credit): File Form 54-001 (Iowa Property Tax Credit Claim) with your county treasurer, with proof of household income.

More for Iowa homeowners

Disability in nearby states

Sources

Last checked: Oct 2026.