Iowa Admin. Code r. 441-62.16 - [Effective 8/1/2025] Extension of time for filing a claim
The granting of an extension of time for filing a claim for reimbursement does not extend the time within which or the dates on or by which eligibility requirements must be satisfied.
This rule is intended to implement Iowa Code section 425.20.
Notes
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An individual who owns a dwelling located on land owned by another may claim a credit of property taxes due on the dwelling and a reimbursement of rental payments made for the use of the land if the land has been assessed for taxation.
This rule is intended to implement Iowa Code section 425.17(4).