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Estherville Voting Wards Map
County Precinct Map
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Emmet County Assessor's Office
609-1st Avenue North
Estherville, IA 51334-2254
Phone:
(712)362-2609 Fax: (712)3627454
Email:
emmetassessor@yourstarnet.net
Jill Burgeson,
Assessor
emmetassessor@yourstarnet.net
Dar Lewis, Appraiser
dalund@yourstarnet.net
Nancy Bebo, GIS/Sales
Analyst
njbebo@yourstarnet.net
Sharon Woodyard,
Office Manager
sjwoody@yourstarnet.net
Parcel Data Inquiry
Programs administered
by this office are as follows:
Homestead Tax Credit
Military Service Tax
Exemption
Family Farm Tax Credit
Forest & Fruit Tree
Exemption
Pollution Control Tax
Exemption
Homestead Tax Credit
Any property owner in
the State of Iowa who lives in the property can receive a homestead tax credit.
To be eligible, a homeowner must occupy the homestead any six months out of the
year, but must reside there on July 1. This exemption is a reduction of
the taxable value of their property amounting to a maximum $4,850 or the amount
which does not allow the taxable value value to be less than zero.
Disabled veterans are
allowed to claim a homestead credit that would be equal to the entire amount of
taxes levied on the homestead property. The exemption is now allowed if
the combined income of the veteran and their spouse, if any, exceeds $25,000 in
the prior income tax year. Income means taxable income for federal income
tax purposes plus income from any political subdivision exempt from federal
income tax. See Code of Iowa Chapter 425.
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Military Tax Exemption
Any property owner
who has been involved in full-time active duty during a war or conflict, has
been honorably discharged and lives in Iowa qualifies for a military exemption.
The applicable times of either a war or conflict are spelled out in Section
427.3 of the Code of Iowa. Though the wars date back to 1846, the ones
generally in use now are for World War I through the Vietnam Conflict. The
amount of the exemption in taxable value for the most often used exemptions is
$2,778 for WWI and $1,852 for any others after that.
It is the
responsibility of each person who qualifies for and wishes to receive a military
exemption, to make application with the city or county assessor and also have
their discharge papers (DD214) recorded in the appropriate county.
Application is to be made prior to July 1 of the claim year.
National guardsmen
and reserves are not eligible for the exemption as their only active duty was
for training purposes. On some rare occasions there were guardsmen and
reserves who were called into active duty other than training. In these
cases the person is eligible for the exemption. See Code of Iowa
Chapter 426A.
|
WAR |
SERVICE MUST HAVE BEEN
BETWEEN FOLLOWING DATES |
AMOUNT OF
EXEMPTION |
| World War I |
Declared April 6, 1917
Terminated November 11, 1918 |
$2,778.00 |
| World War II |
Declared December 7, 1941
Terminated December 31, 1946 |
$1,852.00 |
| Army of Occupation in Germany
|
November 12, 1918 to July 11, 1923 |
$1,852.00 |
| American Expeditionary Forces
in Siberia |
November 12, 1918 to April 30, 1920 |
$1,852.00 |
| Second Nicaraguan Campaign w/
the Navy or Marines in Nicaragua |
August 27, 1926 to January 2, 1933 |
$1,852.00 |
| Marines & several war ships ordered
to Nicaragua |
January 6, 1927 (withdrawn 1933) |
$1,852.00 |
| Second Haitian Suppression's of
Insurrections |
1919 - 1920 |
$1,852.00 |
| Navy & Marine Operations in
China |
Marines landed August 11, 1937
Terminated occupation July 1939 |
$1,852.00 |
| Yangtze Service w/ Navy & Marines
in Shanghai or in Yangtze Valley |
1926 - 1927 and 1930 - 1932 |
$1,852.00 |
| Korean Conflict |
June 25, 1950 to January 31, 1955 |
$1,852.00 |
| Vietnam Conflict
(dates changed in 1999)----------- |
February 28, 1961 to May 7, 1975 |
$1,852.00 |
| Persian Gulf War |
August 2, 1990 to Present |
$1,852.00 |
| Lebanon/Granada |
August 24, 1982 to July 31, 1984 |
$1,852.00 |
| Panama |
December 20, 1989 to January 31, 1990 |
$1,852.00 |
| Women's Air Corp. during WWII |
December 7, 1941 to December 31, 1946 |
$1,852.00 |
| Anyone who served in
the National Guard or Reserves for 20 years after
January 28, 1973, and is now retired/discharged, now
qualifies for an exemption. |
$1,852.00 |
| TO GET COPY OF DD214: |
National Personnel Records Center, GSA
(Military Personnel Records)
9700 Page Blvd.
St. Louis, MO 63132 |
|
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Family
Farm Tax Credit
This credit is
available to all farm operators who own and operate farm land, or farm land
owned by a family member such as parents, children, grandparents, grandchildren,
brother, sister, aunt, uncle, niece, nephew. Cousins do not
qualify.
Family Farm
One-Time Filing
If a claim for the
family farm credit is filed by November 1, 20XX, or thereafter, and approved,
further filing is not required provided the claimant owns the property on
July 1 of subsequent years and the designated person actively engaged in
farming the property remains the same.
If
the ownership changes, the new owner must re-file for the credit and if the
"designated person" changes, the owner must re-file for the credit.
The owner must notify the Assessor in writing of a change in the "designated
person". Failure to do so will result in a penalty.
Contact the Assessor's office for more information on the complexities of this
law. See Code of Iowa Chapter 425A.
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Forest & Fruit Tree
Any person who
establishes a forest or fruit-tree reservation as provided in Iowa Code Chapter
427C shall be entitled to the tax exemption as provided by law.
RESERVATIONS.
On any tract of land
in the state of Iowa, the owner or owners may select a permanent forest
reservation or reservations, each not less than two acres in continuous area, or
a fruit-tree reservation or reservations, not less than one nor more than ten
acres in total area, or both, and upon compliance with the provisions of this
chapter, such owner or owners shall be entitled to the benefits provided by law.
FOREST
RESERVATION.
A forest reservation
shall contain not less than two hundred growing forest trees on each acre.
If the area selected is a forest containing the required number of growing
forest trees, it shall be accepted as a forest reservation under this chapter
provided application is made or on file on or before April 15 of the exemption
year. If any buildings are standing on an area selected as a forest
reservation under this section or a fruit-tree reservation under section 427C.7
one acre of that area shall be excluded from the tax exemption. However,
the exclusion of that acre shall not affect the area's meeting the acreage
requirement of section 427C.2.
Removal of Trees
Not more than
one-fifth of the total number of trees in any forest reservation may be removed
in any one year, excepting in cases where the trees die naturally.
FOREST TREES.
The ash, black
cherry, black walnut, butternut, catalpa, coffee tree, the elms, hackberry, the
hickories, honey locust, Norway and Carolina poplars, mulberry, the oaks, sugar
maple, cottonwood, soft maple, osage orange, basswood, black locust, European
larch and other coniferous trees, and all other forest trees introduced into the
state for experimental purposes, shall be considered forest trees within the
meaning of this chapter. In forest reservations which are artificial
groves, the willows, box elder, and other poplars shall be included among forest
trees for the purposes of this chapter when they are used as protecting borders
not exceeding two rows in width around a forest reservation, or when they are
used as nurse trees for forest trees in such forest reservation, the number of
such nurse trees not to exceed one hundred on each acre; provided that only box
elder shall be used as nurse trees.
GROVES.
The trees of a forest
reservation shall be in groves not less than four rods wide except when the
trees are growing or are planted in or along a gully or ditch to control erosion
in which case any width will qualify provided the area meets the size
requirement of two acres.
FRUIT-TREE
RESERVATION - DURATION OF EXEMPTION.
A fruit-tree
reservation shall contain on each acre, at least forty apple trees, or seventy
other fruit trees, growing under proper care and annually pruned and sprayed.
A reservation may be claimed as a fruit-tree reservation, under this chapter,
for a period of eight years after planting provided application is made or on
file or before April 15 of the exemption year.
FRUIT TREES
The cultivated
varieties of apples, crabs, plums, cherries, peaches, and pears shall be
considered fruit trees within the meaning of this chapter.
REPLACING TREES.
When any tree or
trees on a fruit-tree or forest reservation shall be removed or die, the owner
or owners of such reservation shall, within one year, plant and care for other
fruit or forest trees, in order that the number of such trees may not fall below
that required by this chapter.
RESTRAINT OF
LIVESTOCK AND LIMITATION ON USE.
Cattle, horses,
mules, sheep, goats, ostriches, rheas, emus, and swine shall not be permitted
upon a fruit-tree or forest reservation. Fruit-tree and forest
reservations shall not be used for economic gain other than the gain from
raising fruit or forest trees.
PENALTY.
If the owner or
owners of a fruit-tree or forest reservation violate any provision of this
chapter within the two years preceding the making of an assessment, the assessor
shall not list any tract belonging to such owner or owners, as a reservation
within the meaning of this chapter, for the ensuing two years.
| Application—inspection—continuation of
exemption—recapture of tax.
It shall be the duty of the assessor to secure
the facts relative to fruit-tree and forest reservations by taking the
sworn statement, or affirmation, of the owner or owners making application
under this chapter; and to make special report to the county auditor of
all reservations made in the county under the provisions of this chapter.
The board of supervisors shall designate the
county conservation board or the assessor who shall inspect the area for
which an application is filed for a fruit-tree or forest reservation tax
exemption before the application is accepted. Use of aerial photographs
may be substituted for on-site inspection when appropriate. The
application can only be accepted if it meets the criteria established by
the natural resource commission to be a fruit-tree or forest reservation.
Once the application has been accepted, the area shall continue to receive
the tax exemption during each year in which the area is maintained as a
fruit-tree or forest reservation without the owner having to refile. If
the property is sold or transferred, the seller shall notify the buyer
that all, or part of, the property is in fruit-tree or forest reservation
and subject to the recapture tax provisions of this section. The tax
exemption shall continue to be granted for the remainder of the eight-year
period for fruit-tree reservation and for the following years for forest
reservation or until the property no longer qualifies as a fruit-tree or
forest reservation. The area may be inspected each year by the county
conservation board or the assessor to determine if the area is maintained
as a fruit-tree or forest reservation. If the area is not maintained or is
used for economic gain other than as a fruit-tree reservation during any
year of the eight-year exemption period and any year of the following five
years or as a forest reservation during any year for which the exemption
is granted and any of the five years following those exemption years, the
assessor shall assess the property for taxation at its fair market value
as of January 1 of that year and in addition the area shall be subject to
a recapture tax. However, the area shall not be subject to the recapture
tax if the owner, including one possessing under a contract of sale, and
the owner's direct antecedents or descendants have owned the area for more
than ten years. The tax shall be computed by multiplying the consolidated
levy for each of those years, if any, of the five preceding years for
which the area received the exemption for fruit-tree or forest reservation
times the assessed value of the area that would have been taxed but for
the tax exemption. This tax shall be entered against the property on the
tax list for the current year and shall constitute a lien against the
property in the same manner as a lien for property taxes. The tax when
collected shall be apportioned in the manner provided for the
apportionment of the property taxes for the applicable tax year.
Report to
department of natural resources.
The
county assessor shall keep a record of all forest and fruit-tree
reservations in the county and submit a report of the reservations to the
department of natural resources not later than June 15 of each year. See
Code of Iowa Chapter 427C
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Pollution Control Exemption
Pollution control and recycling.
Pollution-control or recycling property as defined in this
subsection shall be exempt from taxation to the extent provided in
this subsection, upon compliance with the provisions of this
subsection.
This exemption shall apply to new
installations of pollution-control or recycling property beginning
on January 1 after the construction or installation of the property
is completed. This exemption shall apply beginning on January 1,
1975, to existing pollution-control property if its construction or
installation was completed after September 23, 1970, and this
exemption shall apply beginning January 1, 1994, to recycling
property.
This exemption shall be limited to the
market value, as defined in section 441.21, of the pollution-control
or recycling property. If the pollution-control or recycling
property is assessed with other property as a unit, this exemption
shall be limited to the net market value added by the
pollution-control or recycling property, determined as of the
assessment date.
Application for this exemption shall be
filed with the assessing authority not later than the first of
February of the first year for which the exemption is requested, on
forms provided by the department of revenue and finance. The
application shall describe and locate the specific pollution-control
or recycling property to be exempted.
The application for a specific
pollution-control or recycling property shall be accompanied by a
certificate of the administrator of the environmental protection
division of the department of natural resources certifying that the
primary use of the pollution-control property is to control or abate
pollution of any air or water of this state or to enhance the
quality of any air or water of this state or, if the property is
recycling property, that the primary use of the property is for
recycling.
A taxpayer may seek judicial review of a
determination of the administrator of the environmental protection
division or, on appeal, of the environmental protection commission
in accordance with the provisions of chapter 17A.
The environmental protection commission of
the department of natural resources shall adopt rules relating to
certification under this subsection and information to be submitted
for evaluating pollution-control or recycling property for which a
certificate is requested. The department of revenue and finance
shall adopt any rules necessary to implement this subsection,
including rules on identification and valuation of pollution-control
or recycling property. All rules adopted shall be subject to the
provisions of chapter 17A.
For the purposes of this subsection
"pollution-control property" means personal property or improvements
to real property, or any portion thereof, used primarily to control
or abate pollution of any air or water of this state or used
primarily to enhance the quality of any air or water of this state
and "recycling property" means personal property or improvements to
real property or any portion of the property, used primarily in the
manufacturing process and resulting directly in the conversion of
waste plastic, wastepaper products, or waste paperboard, into new
raw materials or products composed primarily of recycled material.
In the event such property shall also serve other purposes or uses
of productive benefit to the owner of the property, only such
portion of the assessed valuation thereof as may reasonably be
calculated to be necessary for and devoted to the control or
abatement of pollution, to the enhancement of the quality of the air
or water of this state, or for recycling shall be exempt from
taxation under this subsection.
For the purposes of this subsection
"pollution" means air pollution as defined in section 455B.131 or
water pollution as defined in section 455B.171. "Water of the state"
means the water of the state as defined in section 455B.171.
"Enhance the quality" means to diminish the level of pollutants
below the air or water quality standards established by the
environmental protection commission of the department of natural
resources. See Code of Iowa Chapter 427
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