Property Taxes Property Tax Credits
Property Tax Credits
Please note: Homestead Credit/Exemptions, Military Tax Credits and Tax Abatements are handled through each of the Assessor's Offices.
| County Assessor - Credits & Exemptions | Sioux City Assessor - Credits & Exemptions |
Disabled/Low income/Senior Credit
WHO IS ELIGIBLE?
To file a claim for the disabled/low income/senior credit, Iowa residents must meet ONE of the following criteria:
- 65 years of age or older by December 31, 2024 -AND- total household income less than $26,219.
- 18 years of age or older by December 31, 2024 and totally disabled -AND- total household income less than $26,219.
- 70 years of age or older by December 31, 2024 -AND- total household income less than 250% of the federal poverty level (see table below).
| 2024 Household Income Guidelines for Persons Aged 70 and Older | |
|---|---|
| Number of persons in family/household | Total household income is less than or equal to |
| 1 | $37,650 |
| 2 | $51,100 |
| 3 | $64,550 |
| 4 | $78,000 |
| 5 | $91,450 |
| 6 | $104,900 |
| 7 | $118,350 |
| 8 | $131,800 |
| For families/households with more than 8 persons, add $13,450 for each additional person. | |
HOW TO FILE FOR THE DISABLED/LOW INCOME/SENIOR CREDIT
- Complete and return the 2025 Iowa Property Tax Credit Claim form to the Woodbury County Treasurer.
- Woodbury County Treasurer, 822 Douglas St Room 102, Sioux City, IA 51101
- Provide proof of all 2024 income. (We can make copies for you).
- If you are under 65 years old and totally disabled, proof of disability is required. See the instructions provided with the application.
- Applications are due by June 1, 2025 to ensure credit gets on your initial tax statement, but we will accept applications until March 31, 2026.
**Claimants of the Disabled/Low Income/Senior Credit must file a claim each year in order to receive the maximum benefit of the tax credit.**
Mobile /Manufactured/modular Home Reduced Tax Rate
WHO IS ELIGIBLE?
To file a claim for the Reduced Tax Rate, you must meet ALL of the requirements below:
- Iowa Resident as of December 31, 2024
- Aged 23 or older as of December 31, 2024
- Total 2024 household income less than $26,219
HOW TO FILE FOR THE REDUCED TAX RATE
- Complete and return the 2025 Application for Reduced Tax Rate to the Woodbury County Treasurer.
- Woodbury County Treasurer, 822 Douglas St Room 102, Sioux City, IA 51101
- Provide proof of all 2024 income. (We can make copies for you).
- Applications are due by June 1, 2025 to ensure credit gets on your initial tax statement, but we will accept applications until March 31, 2026.
The Reduced Tax Rate for mobile/manufactured/modular homes must be applied for every year.
Military exemptions, homestead credits/exemptions, and tax abatements are administered by the Woodbury County Assessors Office. Visit the Assessor's website or contact their office for further assistance.
| County Assessor | Sioux City Assessor |
| 712-279-6505 | 712-279-6535 |
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