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Military Tax Exemption
Any property owner who has been involved in full-time active duty during a war or conflict, has been honorably discharged and lives in Iowa qualifies for a military exemption. The applicable times of either a war or conflict are spelled out in Section 427.3 of the Code of Iowa. Though the wars date back to 1846, the ones generally in use now are for World War I through the Vietnam conflict. The amount of the exemption in taxable value for the most often used exemptions is $2,778 for WWI and $1,852 for any others after that.

It is the responsibility of each person who qualifies for and wishes to receive a military exemption, to make application with the city or county assessor and also have their discharge papers (DD214) recorded in the appropriate county. Application is to be made prior to July 1 of the claim year.

National guardsmen and reserves are not eligible for the exemption is their only active duty was for training purposes. On some rare occasions there were guardsmen and reserves who were called into active duty other that training. In these cases the person is eligible for the exemption. See Code of Iowa Chapter 426A.


WAR

SERVICE MUST HAVE BEEN

BETWEEN FOLLOWING DATES

AMOUNT OF

EXEMPTION

World War IDeclared April 6, 1917
Terminated November 11, 1918
 

$2,778.00

World War IIDeclared December 7, 1941
Terminated December 31, 1946

$1,852.00

Army of Occupation in GermanyNovember 12, 1918 to July 11, 1923

$1,852.00

American Expeditionary Forces in SiberiaNovember 12, 1918 to April 30, 1920

$1,852.00

Second Nicaraguan Campaign w/ the Navy or Marines in NicaraguaAugust 27, 1926 to January 2, 1933

$1,852.00

Marines & several war ships ordered to NicaraguaJanuary 6, 1927 (withdrawn 1933)

$1,852.00

Second Haitian Suppression's of Insurrections1919 - 1920

$1,852.00

Navy & Marine Operations in ChinaMarines landed August 11, 1937
Terminated occupation July 1939

$1,852.00

Yangtze Service w/ Navy & Marines in Shanghai or in Yangtze Valley1926 - 1927 and 1930 - 1932

$1,852.00

Korean ConflictJune 25, 1950 to January 31, 1955

$1,852.00

Vietnam Conflict February 28, 1961 to May 7, 1975

$1,852.00

Persian Gulf WarAugust 2, 1990 to Present

$1,852.00

Lebanon/GranadaAugust 24, 19882 to July 31, 1984

$1,852.00

PanamaDecember 20, 1989 to January 31, 1990$1,852.00
Women's Air Corp. during WWIIDecember 7, 1941  to                 December 31, 1946$1,852.00
Former members of the United States reserves and Iowa National Guard who served at least 20 years and were honorably discharged are eligible for the exemption. The January 28, 1973 date is no longer of any significance for eligibility purposes. Current members of the United States reserves and Iowa National Guard who have served at least 20 years are eligible for the exemption. Former members of the armed forces of the United States who performed at least 3 years of military service, regardless of the time period, and who were honorably discharged are now eligible for the exemption.$1,852.00
TO GET COPY OF DD214:National Personnel Records Center, GSA (Military Personnel Records)9700 Page Blvd.St. Louis, MO  63132
     
     
     
     
    Greene County Courthouse
    114 N. Chestnut Street Jefferson, IA 50129
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