Iowa Admin. Code r. 441-62.11
Current through Register Vol. 47, No. 5, September 4, 2024
A person who owns a homestead but is confined to a care facility shall be considered as occupying the owned homestead provided the person does not lease or otherwise receive profits from others for the use of the homestead. The person shall be eligible for a property tax credit but shall not be eligible for a rent reimbursement.
This rule is intended to implement Iowa Code section 425.17(4).
Iowa Admin. Code r. 441-62.11