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Credits & Exemptions

View a list of credits and exemptions prepared by the Guthrie County Assessor

Iowa law provides for a number of credits and exemptions. It is the property owner's responsibility to apply for these as provided by law. It is also the property owner's responsibility to report to the Assessor when they are no longer eligible for any credit or exemption they have applied for.

Credit/Exemption
Filing Deadline
Homestead Tax Credit
Deadline: July 1

To qualify for the credit, the property owner must be a resident of Iowa and occupy the property on July 1 and for at least six months of every year. To qualify for the exemption, the property owner must be 65 years old or older on January 1 of the year they are applying for. New applications for homestead tax credit and exemption are to be filed with the Assessor on or before July 1 of the year the credit is first claimed. Once a person qualifies, the credit and/or exemption continues until the property is sold or until the owner no longer qualifies.

The credit reduces the value on which taxes are calculated by a maximum of $4,850.

For assessment years beginning on or after January 1, 2024, the exemption is for $6,500 of taxable value.

Download: Application Form
Iowa Code: Chapter 425
Military Tax Credit
Deadline: July 1

Qualification is determined based on residency, type of discharge and time served. Military veterans including Iowa National Guard and United States Reservists may qualify. Contact the County Assessors' Office for additional information. Applications must be made with the Assessor on or before July 1 of the year the exemption is first claimed. The exemption remains in effect until the property owner is no longer eligible.

Download: Application Form
Iowa Code: Chapter 426A
Family Farm Tax Credit
Deadline: November 1

This is a tax credit on agricultural tracts of land 10 acres or more that are farmed by the owner or immediate family members (this includes brothers/sisters, sons/daughters, grandchildren, great-grandchildren, uncles/aunts, nephews/nieces.) This credit needs to be filed by November 1st at the Assessor's office. It only needs to be filed once unless the ownership or the person actively engaged in farming changes.

Download: Application Form
Iowa Code: Chapter 425A
Barn Preservation
Deadline: February 1
Download: Application Form
Cattle Facilities
Deadline: February 1

Exemption is based on the actual value added to owner-operated cattle facilities, including small or medium-sized feedlots, either by new construction or by the retrofitting of existing facilities.

Download: Application Form
Disabled Veteran
Deadline: July 1
Download: Application Form
Forest/Fruit Tree Reservations
Deadline: February 1
Download: Application Form
Geothermal
Deadline: February 1
Download: Application Form
Historic Property
Deadline: February 1
Download: Application Form
Impoundment Structures
Deadline: February 1

The impoundment must contain at least 18 acre-feet of water, be outside of a city limits and be used for agricultural purposes to qualify for exemption.

Download: Application Form
Industrial Partial 427B
Deadline: February 1

Property must be an industrial warehouse, distribution center or research facility to qualify.

Download: Application Form
Mobile Home Park Storm Shelter
Deadline: February 1
Download: Application Form
Native Prairie or Wetlands
Deadline: February 1

The first annual application shall be accompanied by a certificate from the Department of Natural Resources stating that the land is native prairie or protected wetland.

Download: Application Form
Iowa Code: 427.1(23)
Natural Conservation or Wildlife Areas
Deadline: February 1
Download: Application Form
Open Priaire
Deadline: February 1
Download: Application Form
Pollution Control
Deadline: February 1

The application for pollution control or recycling property shall be accompanied by a certificate from the environmental protection division of the Iowa DNR.

Download: Application Form
Iowa Code: 427.1(19)
Religious, Literary, and Charitable Societies
Deadline: February 1
Download: Application Form
Iowa Code: 427.1(14)
Urban Revitalization
Deadline: February 1

Qualifying structures located in a Urban Revitalization District will receive an exemption based upon the schedule set up by each city council.

Wildlife Habitat
Deadline: February 1

Agricultural landowners may designate not more than two acres of the land for use as a wildlife habitat. The Iowa DNR shall certify the designated land as a wildlife habitat.

Download: Application Form

County Courthouse

200 N. 5th St.
Guthrie Center, IA
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Courthouse Hours

M-F 8:00 a.m. to 4:30 p.m.
Closed Holidays
Department Hours May Vary