File the Application for Military Service Property Tax Exemption with your county or city tax assessor, not with the state. Use the Iowa Assessor Directory to find the assessor for your property.

• You are an Iowa resident
• You own the home by 1 July of each year you claim the exemption
• You are an honorably discharged veteran who served at least 18 months or was discharged sooner because of a service-connected injury, a current or former U.S. Armed Forces Reserve or Iowa National Guard member with at least 20 years of service, a Reserve or Iowa National Guard member who served at least 90 days of federal active duty other than for training, a former reserve component member whose enlistment would have fallen in the Korean Conflict but who served five years in a reserve component instead, an honorably discharged veteran who served during a qualifying period of service listed on the application, or the spouse, surviving spouse, minor child or widowed parent of an eligible veteran