Chapter 204a. Property Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability
Section
12-170a and 12-170bReal property tax credit for certain persons sixty-five and over. Application for real property tax credit; state reimbursement of municipalities.12-170c12-170c12-170dPartial state refund of rent and utility bills paid by certain renters age sixty-five or over or renters under age sixty-five with permanent total disability. Eligibility limitations.12-170eState grants to renters qualified under section 12-170d.12-170fApplications for grants. Assessors' duties.12-170gAppeals from secretary or assessor.12-170hPowers of Secretary of the Office of Policy and Management.12-170iTax credit or reimbursement for homeowner eligible under this chapter except that the property was part of an unsettled estate when claim was due.12-170j to 12-170u12-170j to 12-170u12-170vMunicipal option to provide real property tax relief to certain elderly homeowners. Eligibility. Calculation of tax. Subsequent conveyance of interest in property.12-170wApplication for real property tax relief to certain elderly homeowners. Biennial requirements. Penalty for false application or false statement. Lien.12-170x to 12-170z12-170x to 12-170z12-170aaTax relief for certain elderly or totally disabled homeowners. Reductions in real property taxes.12-170bbAnnual report concerning tax relief for elderly homeowners and grants to elderly renters. Preparation by the Office of Policy and Management.12-170cc(Formerly Sec. 12-170c). Appeals from Secretary of the Office of Policy and Management or assessors.12-170ddInclusion of taxes paid to a fire district in claim for tax reduction.