Military Tax Exemption

Iowa residents who meet one of the following service requirements are eligible for the exemption:
  1.  Honorably discharged veteran who served for a minimum aggregate of  
        eighteen months.  
  2.  Honorably discharged veteran who served fewer than eighteen months because  
       of a service related injury.  
  3.  Honorably discharged former member of Reserve Forces or Iowa National  
       Guard who served at least 20 years.  
  4.  Member of Reserve Forces or Iowa National Guard who have served at least  
       20 years and continue to serve.  
  5.  Honorably discharged former member of the Armed Forces if any portion of  
       their term of enlistment would have occurred within the Korean Conflict but  
       who opted to serve 5 years in the reserve forces as allowed by Federal law.  
  6.  Honorably discharged veteran who served in an eligible service period.  
 

(See Iowa Code Chapter 35)

  
Application must be made with the City or County Assessor on or before July 1
of the year the exemption is first claimed.  The military certificate of satisfactory
service, order transferring to inactive status, reserve, retirement, order of
separation from service or honorable discharge must be recorded in the office of
  the county recorder.  Members of the Reserve Forces or Iowa National Guard who  
  have served at least 20 years and continue to serve shall record the veteran's  
  retirement points accounting statement issued by the armed forces of the United  
  States, the state adjutant general, or the adjutant general of any other state.  
National guardsmen and reserves not completing 20 years are not eligible for the exemption if their only active duty was for training purposes.  On the occasion
where  guardsmen and reserves are called into active duty other than training,
  they are eligible for the exemption.  

(See Code of Iowa Chapter 426A.)
The exemption from taxation is $2,778 for WWI veterans and $1,852 for all other
  service periods.  If the qualified veteran does not claim the exemption, the spouse,  
  unmarried widow(er), minor child or widowed parent may be eligible to claim the  
  exemption.  
 

(Refer to Iowa Code Chapter 426A)

  

WAR

SERVICE MUST HAVE BEEN

BETWEEN FOLLOWING DATES

AMOUNT OF

EXEMPTION
World War I Declared April 6, 1917

Terminated November 11, 1918

  

$2,778.00
Army of Occupation in Germany

 

 November 12, 1918 to July 11, 1923

$1,852.00
American Expeditionary Forces

in Siberia

 November 12, 1918 to April 30, 1920

$1,852.00
Second Haitian Suppression's of

Insurrections

 1919 - 1920

$1,852.00
Second Nicaraguan Campaign w/

the Navy or Marines in Nicaragua

 August 27, 1926 to January 2, 1933

$1,852.00
Yangtze Service w/ Navy & Marines

in Shanghai or in Yangtze Valley

 1926 - 1927 and 1930 - 1932

$1,852.00
Marines & several war ships ordered

to Nicaragua

 January 6, 1927 (withdrawn 1933)

$1,852.00
Navy & Marine Operations in

China

 Marines landed August 11, 1937

Terminated occupation July 1939

$1,852.00
World War II Declared December 7, 1941

Terminated December 31, 1946

$1,852.00
Women's Air Corp. during WWII December 7, 1941  to                 December 31, 1946 $1,852.00
Korean Conflict June 25, 1950 to January 31, 1955

$1,852.00

Vietnam Conflict

   (dates changed in 1999)----------

 

February 28, 1961 to May 7, 1975

$1,852.00
Lebanon/Granada August 24, 1982 to July 31, 1984

$1,852.00
Panama December 20, 1989 to January 31, 1990 $1,852.00
Persian Gulf War August 2, 1990 to Present

$1,852.00
TO GET COPY OF DD214:

Civil Service Retirement System               

Office of Personnel Management/CSRS

P O Box 45

Boyers, PA 16020

1-888-767-6738

fax: (414)794-6633