What is a Military 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 is their only active duty was for training purposes. On some rare occasions there were guardsmen and reserves that were called into active duty other that training. In these cases the person is eligible for the exemption. See Code of Iowa Chapter 426A for more information

War Service Must Have Been Between Following Dates  Amount of Exemption 
World War I Declared April 6, 1917
Terminated November 11, 1918
$2,778
World War II Declared December 7, 1941
Terminated December 31, 1946
$1,852
Army of Occupation in Germany November 12, 1918 to
July 11, 1923
$1,852
American Expeditionary Forces in Siberia November 12, 1918 to
April 30, 1920
$1,852
Second Nicaraguan Campaign with the Navy or Marines in Nicaragua August 27, 1926 to
January 2, 1933
$1,852
Marines and several war ships ordered to Nicaragua January 6, 1927
(Withdrawn 1933)
$1,852
Second Haitian Suppression's of Insurrections 1919 to
1920
$1,852
Navy and Marine Operations in China Marines landed August 11, 1937
Terminated occupation July 1939
$1,852
Yangtze Service with Navy and Marines in Shanghai or in Yangtze Valley 1926 to 1927 and
1930 to 1932
$1,852
Korean Conflict June 25, 1950 to
January 31, 1955
$1,852
Vietnam Conflict (Dates changed in 1999) February 28, 1961 to
May 7, 1975
$1,852
Persian Gulf War August 2, 1990 to
Present
$1,852
Lebanon / Granada August 24, 19882 to
July 31, 1984
$1,852
Panama December 20, 1989 to
January 31, 1990
$1,852
Women's Air Corp. During WWII December 7, 1941 to
December 31, 1946
$1,852
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 of $1,852.

To get copy of DD214 contact National Personnel Records Center:
GSA (Military Personnel Records)
9700 Page Blvd.
St. Louis, MO 63132

Contact Us

  1. Gary Vander Werf


    Assessor
    Email

    Floyd County Courthouse
    101 S. Main St.
    Suite 207
    Charles City, IA 50616

    Ph: 641-257-6152

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