Iowa · Property tax exemptions for surviving spouses · Updated Oct 2026
Iowa property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Iowa that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Iowa is the Disabled Veteran Homestead Tax Credit. A credit equal to the entire property tax on your homestead.
A credit equal to the entire property tax on your homestead. For applications filed on or after July 1, 2026, the homestead is limited to the house and one-half acre (no outbuildings).
For surviving spouses: Certain surviving spouses and children qualify (for example those receiving VA Dependency and Indemnity Compensation), as listed in Iowa Code 425.1(2)(b).
Who qualifies
Veteran who owns and lives in the homestead and has a VA permanent and total service-connected disability, or a permanent and total rating based on individual unemployability paid at the 100% rate (or other categories in Iowa Code 425.1(2)(b)). Certain surviving spouses and children qualify (for example those receiving VA Dependency and Indemnity Compensation), as listed in Iowa Code 425.1(2)(b). No income limit.
How to apply
File Form 54-049 together with Form 54-028 with your assessor. Attach your DD-214 (or equivalent) and a VA Benefit Summary Letter dated within the last 12 months showing your rating. If you take this credit you cannot also get other veterans' property tax exemptions, such as the Military Service Tax Exemption.
$4,000 of taxable value is exempt (since assessment year 2023).
For surviving spouses: Qualifying veteran (or certain surviving spouses and dependents) who owns the property, with an honorable discharge recorded with the county recorder.
Who qualifies
Qualifying veteran (or certain surviving spouses and dependents) who owns the property, with an honorable discharge recorded with the county recorder. You cannot combine it with the disabled veteran credit.
How to apply
File the Military Service Tax Exemption application with your assessor; your DD-214 must be recorded with the county recorder.
Deadline
July 1 of the assessment year (not confirmed on an official page this round; check with your assessor).
File the Military Service Tax Exemption application with your assessor; your DD-214 must be recorded with the county recorder.
Deadline: July 1 of the assessment year (not confirmed on an official page this round; check with your assessor).
Renewal: One-time; continues while you own the property.
Savings estimate for Iowa
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
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 surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
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.
Questions about surviving spouses property tax breaks in Iowa
Who qualifies for property tax breaks for surviving spouses in Iowa?
Disabled Veteran Homestead Tax Credit: Veteran who owns and lives in the homestead and has a VA permanent and total service-connected disability, or a permanent and total rating based on individual unemployability paid at the 100% rate (or other categories in Iowa Code 425.1(2)(b)). Certain surviving spouses and children qualify (for example those receiving VA Dependency and Indemnity Compensation), as listed in Iowa Code 425.1(2)(b). Military Service Tax Exemption: Qualifying veteran (or certain surviving spouses and dependents) who owns the property, with an honorable discharge recorded with the county recorder. You cannot combine it with the disabled veteran credit.
Is there an income limit for surviving spouses' property tax breaks in Iowa?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in Iowa?
Disabled Veteran Homestead Tax Credit: July 1; applications after July 1 apply to the next assessment year. Military Service Tax Exemption: July 1 of the assessment year (not confirmed on an official page this round; check with your assessor).
Do surviving spouses have to reapply every year in Iowa?
Disabled Veteran Homestead Tax Credit: One-time. Tell the assessor if you no longer qualify. Military Service Tax Exemption: One-time; continues while you own the property.
Where do surviving spouses 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 Disabled Veteran Homestead Tax Credit: File Form 54-049 together with Form 54-028 with your assessor.
Can surviving spouses get more than one property tax break in Iowa?
Disabled Veteran Homestead Tax Credit: If you take this credit you cannot also get other veterans' property tax exemptions, such as the Military Service Tax Exemption. Military Service Tax Exemption: You cannot combine it with the disabled veteran credit.