DEPUTY ASSESSOR TEST EXAM
QUESTIONS AND ANSWERS 100% PASS
2026/2027
What is the amount of the Homestead Tax Credit for Homestead 65? - ANS $6500
By when must a claim for the Homestead Tax Credit be filed? - ANS No later than July 1 of the
year claiming the credit
What are the requirements to be eligible for homestead tax credit? - ANS 1. Evidence of
ownership filed with Iowa district court or document recorder in county recorder's office
2. Must occupy homestead on or before July 1 and live there any 6 months of the year
How much is the Homestead Tax Credit? - ANS $4,850
Who qualifies for Homestead Tax Credit? - ANS Owner of homestead, living there 6 months
out of year
Spouse or surviving spouse of owner
Person occupying under contract
Any person who is inducted into active service
Person occupying homestead under inheritance laws
Shareholder of family farm corporation that owns the property
Person that holds a divided interest with persons related or formerly related
2026/2027 ALLRIGHTS RESERVED
1
, Person who holds a life state with reversion interest held by nonprofit corporation, provided the
person is liable for and pays property taxes
Person who holds an interest in a horizontal property regime, provided the holder is liable for
and pays property taxes
Person is a member of a community land trust
How much is the Disabled Veteran Tax Credit? - ANS Credit is the entire amount of tax levied
on the homestead
When must the Disabled Veteran Tax Credit be filed? - ANS Before July 1 of the year claiming
the credit
What is required for the Disabled Veteran Tax Credit? - ANS Permanent service related
disability of 100% certified by department of veteran's affairs
Who qualifies for Disabled Veteran Tax Credit? - ANS Veteran's who are 100% disabled
Surviving Spouse or child who is receiving DIC payments
What is required at the time of application of Disabled Veteran Tax Credit? - ANS DD-214,
recorded in county recorders office and benefits paid letter from US department of veteran's
affairs
What are the land requirements for Agricultural Land Tax Credit? - ANS Must be 10 acres or
more and must be used for ag or horticulture purposes
What types of land are excluded from the Agricultural Land Tax Credit? - ANS Land laid off
into lots or divided by streets and/or alleys into parcels of less than 10 acres
Can land less than 10 acres qualify for the Agricultural Land Tax Credit? - ANS Yes, if it is
contiguous to land by the same owner of more than 10 acres
2026/2027 ALLRIGHTS RESERVED
2
QUESTIONS AND ANSWERS 100% PASS
2026/2027
What is the amount of the Homestead Tax Credit for Homestead 65? - ANS $6500
By when must a claim for the Homestead Tax Credit be filed? - ANS No later than July 1 of the
year claiming the credit
What are the requirements to be eligible for homestead tax credit? - ANS 1. Evidence of
ownership filed with Iowa district court or document recorder in county recorder's office
2. Must occupy homestead on or before July 1 and live there any 6 months of the year
How much is the Homestead Tax Credit? - ANS $4,850
Who qualifies for Homestead Tax Credit? - ANS Owner of homestead, living there 6 months
out of year
Spouse or surviving spouse of owner
Person occupying under contract
Any person who is inducted into active service
Person occupying homestead under inheritance laws
Shareholder of family farm corporation that owns the property
Person that holds a divided interest with persons related or formerly related
2026/2027 ALLRIGHTS RESERVED
1
, Person who holds a life state with reversion interest held by nonprofit corporation, provided the
person is liable for and pays property taxes
Person who holds an interest in a horizontal property regime, provided the holder is liable for
and pays property taxes
Person is a member of a community land trust
How much is the Disabled Veteran Tax Credit? - ANS Credit is the entire amount of tax levied
on the homestead
When must the Disabled Veteran Tax Credit be filed? - ANS Before July 1 of the year claiming
the credit
What is required for the Disabled Veteran Tax Credit? - ANS Permanent service related
disability of 100% certified by department of veteran's affairs
Who qualifies for Disabled Veteran Tax Credit? - ANS Veteran's who are 100% disabled
Surviving Spouse or child who is receiving DIC payments
What is required at the time of application of Disabled Veteran Tax Credit? - ANS DD-214,
recorded in county recorders office and benefits paid letter from US department of veteran's
affairs
What are the land requirements for Agricultural Land Tax Credit? - ANS Must be 10 acres or
more and must be used for ag or horticulture purposes
What types of land are excluded from the Agricultural Land Tax Credit? - ANS Land laid off
into lots or divided by streets and/or alleys into parcels of less than 10 acres
Can land less than 10 acres qualify for the Agricultural Land Tax Credit? - ANS Yes, if it is
contiguous to land by the same owner of more than 10 acres
2026/2027 ALLRIGHTS RESERVED
2
