The Homestead Tax Exemption application (Form 54-028) is the Iowa Department of Revenue form that a homeowner files with the city or county assessor to claim the homestead exemption on the home they occupy. Beginning with assessment year 2026, the form says, the homestead credit has been replaced with a homestead exemption of 10% of the taxable value of the homestead. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its filing rules are published by the Iowa Department of Revenue.
Last updated
What is 54-028?
Homestead Tax Exemption (Form 54-028) is the application an Iowa property owner files with the city or county assessor to claim the homestead exemption on the home where they live. It is issued under Iowa Code chapter 425 and Iowa Administrative Code rule 701—110.1.
Beginning with assessment year 2026, the form states, the homestead credit has been replaced with a homestead exemption of 10% of the taxable value of the homestead. The exemption has a minimum and a maximum of taxable value, adjusted annually for inflation. Claimants aged 65 or older are eligible for an additional exemption of taxable value. The form refers readers to revenue.iowa.gov for more information.
The application collects the parcel number, the owners and their birth dates, the property and mailing addresses, the type of ownership (deed, contract, inheritance or other), the date you began to occupying the homestead, and details about any previous address. It also contains your residency declaration, smoke detector and carbon monoxide alarm certifications, and your signature under penalties of perjury.
The last section of page 2 is marked ASSESSOR USE ONLY. The assessor recommends that the 10% exemption under Iowa Code section 425.1A(1A) be allowed or disallowed, and the board of supervisors records its decision. You do not complete that block.
Who needs to file 54-028?
Owners of an Iowa homestead who want the homestead exemption file Form 54-028 with their city or county assessor. The form lists up to two owners, Owner #1 and Owner #2, each with a birth date.
To sign the declaration you must state that you will occupy the dwelling house, in good faith, on July 1 and for at least six months during that calendar year. Two alternatives are printed on the form: you are confined in a nursing home, extended-care facility or hospital and the homestead is maintained and not leased or rented, or you are on active duty in the military.
You must also declare residency in Iowa for purposes of income taxation and that no other application for homestead credit or exemption has been filed on other property.
Claimants aged 65 or older are eligible for an additional exemption. The form asks whether an eligible owner was 65 or older on or before January 1 of the year of the application and is claiming the exemption.
Owners who already have an allowed claim generally do not refile: the form says the claim continues for successive years as long as the person qualifies.
When to file 54-028
File Form 54-028 on or before July 1 of the year in which the exemption is first claimed. The form says it must be filed with, or postmarked to, your city or county assessor by that date.
A claim filed after July 1 of the year for which you want the exemption is treated as a claim for the following year. A claim filed on time by July 1 of the assessment year applies to taxes due and payable in September of the following calendar year and March of the year after that. For example, a claim filed by July 1, 2026 applies to the taxable value for assessment year 2026 and to taxes due in September 2027 and March 2028.
Once the claim is filed and allowed, it continues for successive years without further filing as long as you qualify. The form requires written notification to the assessor when the property is conveyed or no longer used as your homestead.
How to fill out 54-028
Enter parcel number and owners
Under Print property information, enter the Parcel number, then Owner #1 and, if applicable, Owner #2, each with an owner birth date in the MM/DD/YYYY layout the form prints. Birth dates support the additional exemption for claimants aged 65 or older.
Enter the property and mailing addresses
Write the Property location address with City, State and ZIP, then the Property owner mailing address with City, State and ZIP. Add the County, Number of acres, Phone and Email.
Check the type of ownership
Check one box: Deed, Contract, Inheritance or Other, and describe Other if you check it. Then enter the evidence of ownership on file in book/page or instrument number.
Give your occupancy date
Enter the date you began to occupy this homestead. This statement says you will occupy the dwelling in good faith on July 1 and for at least six months that year, or fit the nursing home, hospital or active military duty alternatives.
Enter your previous address
Write the Previous address with City, State and ZIP. On page 2, check Yes or No for whether you still own it and, if Yes, whether it is for sale or for rent.
Answer the dissolution of marriage question
Check Yes or No for whether the property was part of a distribution made under Iowa Code chapter 598 (Dissolution of Marriage).
Certify the smoke detectors
Check whether smoke detectors meeting Iowa Code section 10A.518 and Iowa Administrative Code rule 661—201.15 have been installed or will be installed within 30 days of filing.
Answer the carbon monoxide questions
Check Yes or No for whether the homestead has a fuel-fired heater or appliance, a fireplace or an attached garage. If Yes, check whether the alarm has been installed or will be installed within 30 days of filing.
Answer the age 65 question
Check Yes or No for whether an eligible owner was 65 years old or older on or before January 1 of the year of this application and is claiming the homestead exemption.
Sign and date the declaration
Sign and enter the date under the penalties of perjury statement. Leave the ASSESSOR USE ONLY block blank.
Review and download the completed PDF
Check the parcel number, owner names, ownership type and certifications, then download or print the completed PDF from FillingPDF and file it with your assessor as described under How to submit.
How to submit 54-028
File Form 54-028 with your local assessor: the form says it must be filed with, or postmarked to, your city or county assessor on or before July 1 of the year the exemption is first claimed.
- City or county assessor: deliver or mail the signed application to the assessor for the city or county where the property is located. The form does not print an address or portal; it says contact information for all assessors is on the Iowa State Association of Assessors website, iowa-assessors.org.
- After filing: the assessor completes the ASSESSOR USE ONLY block with a recommendation to allow or disallow, and the board of supervisors records its decision. If the assessor recommends disallowance, the reasons are written in that block.
- Later changes: give the assessor written notification when the property is conveyed or no longer used as your homestead.
For general information about the exemption, the form points to revenue.iowa.gov. FillingPDF lets you fill out and download the PDF; submission follows the assessor channels above.
Common mistakes to avoid
- Filing after July 1 and expecting the exemption for that year; the form treats a claim filed after July 1 as a claim for the following year.
- Sending the application to the Iowa Department of Revenue instead of filing or postmarking it to your city or county assessor.
- Checking more than one box for the type of ownership; the form says to check one (Deed, Contract, Inheritance or Other).
- Leaving the smoke detector certification blank; you must check whether detectors have been installed or will be installed within 30 days of filing.
- Skipping the carbon monoxide alarm certification when the homestead has a fuel-fired heater or appliance, a fireplace or an attached garage.
- Declaring that no other homestead credit or exemption application has been filed when one exists on other property.
- Omitting owner birth dates, which the form uses for the additional exemption for claimants aged 65 or older.
- Writing in the ASSESSOR USE ONLY block; the assessor and board of supervisors complete it.
- Failing to notify the assessor in writing when the property is conveyed or no longer used as your homestead.
Frequently asked questions
What is the homestead tax exemption in Iowa?
It is an exemption of 10% of the taxable value of your homestead, which replaced the homestead credit beginning with assessment year 2026. You claim it by filing Form 54-028 with your city or county assessor; the form also notes an additional exemption for claimants aged 65 or older.
When is the deadline to file Form 54-028?
July 1 of the year in which the exemption is first claimed. The application must be filed or postmarked to your city or county assessor by then. A claim filed after July 1 is considered a claim for the following year.
Do I have to file the homestead exemption every year?
No. Once the claim is filed and allowed, it continues for successive years without further filing as long as you qualify. You must give the assessor written notification when the property is conveyed or no longer used as your homestead.
Where do I send the Iowa homestead tax exemption application?
To your city or county assessor, not to the Department of Revenue. The form does not print an address, but says assessor contact information is on the Iowa State Association of Assessors website, iowa-assessors.org.
Is there an extra exemption for people 65 and older?
Yes. The form states that claimants aged 65 or older are eligible for an additional exemption of taxable value. It asks for owner birth dates and whether an eligible owner was 65 or older on or before January 1 of the year of the application.
Do I need a smoke detector or carbon monoxide alarm to apply?
You must certify that smoke detectors meeting Iowa Code section 10A.518 are installed or will be within 30 days of filing. If the home has a fuel-fired heater or appliance, a fireplace or an attached garage, you must also certify a carbon monoxide alarm.
When do the tax savings start?
A claim filed by July 1 of the assessment year applies to taxes due in September of the following calendar year and March of the year after. The form's example: a claim filed by July 1, 2026 applies to assessment year 2026 and to taxes due in September 2027 and March 2028.
Can I fill out the homestead tax exemption form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application; you file it with your city or county assessor.
Ready to fill out 54-028?
Fill out 54-028 now