The IDR 54-269 form serves a crucial role for nonprofit and charitable organizations in Iowa seeking property tax exemptions. Mandated by IOWA CODE SECTION 427.1(14), this application must reach the city or county assessor by February 1st, ensuring compliance and facilitating the potential financial relief crucial for these entities. To streamline the process of securing these exemptions and sustaining their charitable endeavors, organizations are encouraged to respond promptly and accurately.
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The IOWA Application for Property Tax Exemption for Certain Nonprofit and Charitable Organizations, known formally as IDR 54-269 form, embodies a critical channel through which nonprofits and charitable entities in Iowa can navigate the nuances of tax exemption under IOWA CODE SECTION 427.1(14). This meticulously crafted document requires submission to the city or county assessor by a stern deadline of February 1st each year, demanding a detailed ledger of the applicant’s contact information, property identification, and the utilization specifics of the claimed property. Consequently, it holds a mirror to the intricate dance between fostering nonprofit missions and adhering to the regulated frameworks designed to ensure such properties genuinely serve their tax-exempt purposes. Importantly, it delves into the categorization of the property use, scrutinizes the existence of any revenue-generating activities, and checks for compliance with federal and state laws, emphasizing the necessity of the property being used exclusively for the organization's primary objectives. Moreover, it underscores the Iowa Department of Revenue’s stipulations for record filing, the nuanced evaluations pertaining to commercial use, and strict prohibitions against unlawful activities on the property, thus serving as both a gatekeeper and a guide for organizations navigating the complexities of property tax exemption in Iowa.
IOWA
Application for Property Tax Exemption for Certain Nonprofit and Charitable Organizations
IOWA CODE SECTION 427.1(14)
This application must be filed or mailed to your city or county assessor by February 1. It must be postmarked no later than February 1. Iowa assessors’ addresses can be found at the Iowa State Association of Assessors Web site.
Applicant Contact Information
PLEASE PRINT
Name: ________________________________________________________
Phone Number:___________________ eMail: ________________________
Dist. ____________ Map _____________ Parcel No. ______________ No. _____________
To the ______________________ County Assessor / ________________________ City Assessor of the State of Iowa
Such exemption is claimed under Section ________ , Subsection _______ , Code of Iowa.
1.Institution or Society _____________________________________________________________________________
Mailing Address _________________________________________________________________________________
2.The title to said property is in the name of_____________________________________________________________
Address of Property ______________________________________________________________________________
Legal Description or Parcel Number __________________________________________________________________
Number of acres? ______________________
Property was acquired by
Deed
Contract on (date)______________________ as shown in Book/Page
or Instrument No._______________ , in the Office of the County Recorder of _________________ County, Iowa.
3. Is the building, if any, on the above described property now in use or only under construction?
In use
Under construction
4.Property is used for the following purposes: (Explain in detail. If more space is needed, attach a separate sheet.)
______________________________________________________________________________________________
5.Is any portion of this property rented/leased or otherwise used with a view to pecuniary profit or for a commercial
purpose?
Yes
No If “Yes,” provide a detailed statement on a separate sheet of income received and
percentage of space and time property is not used solely for the appropriate objects, and attach as part of this petition.
6. Are federally-licensed devices (slot machines, etc.) not lawfully permitted to be operated under the laws of Iowa,
located or operated in said property?
No
STATE OF IOWA, COUNTY OF ______________________
I, ______________________________ , declare that I am the President (or responsible officer) of the
_____________________________________________________________________________________________.
I have read the above statements and know the same to be true and correct. No persistent violations of the laws of the State of Iowa have been or will be permitted on the property. The property is not the location of any federally-licensed device not lawfully permitted to be operated in Iowa.
(Signature of President or other responsible officer)
(Title)
(Date)
Assessor
IDR 54-269A (01/10/13)
LAW AND INSTRUCTIONS
427.1. EXEMPTIONS. The following classes of property shall not be taxed.
5.Property of associations of war veterans. The property of any organization composed wholly of veterans of any war, when such property is devoted entirely to its own use and not held for pecuniary profit.
8.Property of religious, literary, and charitable societies. All grounds and buildings used or under construction by literary, scientific, charitable, benevolent, agricultural, and religious institutions and societies solely for their appropriate objects, not exceeding three hundred twenty acres in extent and not leased or otherwise used or under construction with a view to pecuniary profit. An organization whose primary objective is to preserve land in its natural state may own or lease land not exceeding three hundred twenty acres in each county for its appropriate objects. All deeds or leases by which such property is held shall be filed for record before the property herein described shall be omitted from the assessment. All such property shall be listed upon the tax rolls of the district or districts in which it is located and shall have ascribed to it an actual fair market value and an assessed or taxable value, as contemplated by section 441.21 of the Code, whether such property be subject to a levy or be exempted as herein provided and such information shall be open to public inspection.
14.Statement of Objects and Uses Filed. A society and organization claiming an exemption under the provisions of either subsection five (5) subsection eight (8) or subsection thirty three (33) of this section shall file with the assessor not later than February 1 of the year for which such exemption is requested, a statement upon forms to be prescribed by director of revenue, describing the nature of the property upon which such exemption is claimed and setting out in detail any uses and income from the property derived from the rentals, leases or other uses of the property not solely for the appropriate objects of the society or organization. The assessor, in arriving at the valuation of any property of the society or organization shall take into consideration any uses of the property not for the appropriate objects of the organization and shall assess in the same manner as other property, all or any portion of the property involved which is leased or rented and is used regularly for commercial purposes for a profit to a party or individual. If a portion of the property is used regularly for commercial purposes, an exemption shall not be allowed upon property so used and the exemption granted shall be in the proportion of the value of the property used solely for the appropriate objects of the organization, to the entire value of the property. An exemption shall not be granted upon property upon or in which persistent violations of law be knowingly permitted or have been permitted on or after January 1st of the year for which a tax exemption is requested. Claims for such exemption shall be verified under oath by the president or other responsible head of the organization.
15.Mandatory Denial. No exemption shall be granted upon any property which is the location of federally licensed devices not lawfully permitted to operate under the laws of the state of Iowa.
16.Revoking Exemption. Any taxpayer or any taxing district may make application to the director of revenue for revocation or modification for any exemption, based upon alleged violations of this chapter. The director of revenue may also on the director’s own motion, set aside or modify any exemption which has been granted upon property for which exemption is claimed under this chapter. The director of revenue shall give notice by mail to the taxpayer or taxing district applicant and to the societies or organizations claiming an exemption upon property, exemption of which is questioned before or by the director of revenue and shall hold a hearing prior to issuing any order for revocation or modification. An order made by the director of revenue revoking or modifying an exemption shall be applicable to the tax year commencing with the tax year in which the application is made to the director or the tax year commencing with the tax year in which the director’s own motion is filed. An order made by the director of revenue revoking or modifying an exemption is subject to judicial review in accordance with Chapter 17A, the Iowa administrative procedure act. Notwithstanding the terms of that Act, petitions for judicial review may be filed in the district court having jurisdiction in the county in which the property is located, and must be filed within thirty days after any order revoking or modifying an exemption is made by the director of revenue.
21.Low-rent housing. The property owned and operated or controlled by a nonprofit organization, as recognized by the internal revenue service, providing low-rent housing for persons who are elderly and persons with physical and mental disabilities. For the purposes of this subsection, the controlling nonprofit entity may serve as a general partner or managing member of a limited liability company or limited liability partnership which owns the property. The exemption granted under the provisions of this subsection shall apply only until the final payment due date of the borrower’s original low-rent housing development mortgage or until the borrower’s original low-rent housing development mortgage is paid in full or expires, whichever is sooner, subject to the provisions of subsection 14. However, if the borrower’s original low-rent housing development mortgage is refinanced, the exemption shall apply only until the date that would have been the final payment due date under the terms of the borrower’s original low-rent housing development mortgage or until the refinanced mortgage is paid in full or expires, whichever is sooner, subject to the provisions of subsection 14.
33.Property owned and operated by an Indian housing authority, as defined in 24 C.F.R. 950.102, created under Indian law, if a cooperative agreement has been made with the local governing body agreeing to the exemption.
INSTRUCTIONS:
1.List description of one location only (with any adjoining properties). If exemption is to be claimed on properties in more than one location, use a separate application form for each such description.
2.Complete this form and return to the assessor on or before February 1. The assessor may request additional information to determine the taxable status of the property.
3.IMPORTANT: THIS CLAIM MUST BE FILED ON OR BEFORE THE DATE SPECIFIED BY LAW, OR EXEMPTION CANNOT BE GRANTED.
IDR 54-269B (02/25/14)
Filling out the IDR 54-269 form is a critical step for certain nonprofit and charitable organizations in Iowa seeking a property tax exemption. The form must be completed accurately and submitted by February 1 to qualify for the exemption. Following the outlined steps ensures that the application is correctly processed, which is fundamental for organizations to benefit from the exemption provisions under Iowa Code Section 427.1(14). It's important to pay attention to each section, provide clear and concise information, and attach any required additional documentation. Failure to follow these steps might result in the rejection of the application, so careful completion and prompt submission are paramount.
After completing the form, review all entered information for accuracy and completeness. Attach any additional required documents or explanatory sheets. Submit the form and attachments to the city or county assessor's office by February 1. Remember, the form must be either filed in person or mailed with a postmark no later than February 1. The addresses for Iowa assessors can be found on the Iowa State Association of Assessors website. Prompt submission and ensuring that all information is comprehensive and precise are crucial for the successful processing of your application.
What is the IDR 54-269 form used for in Iowa?
The IDR 54-269 form is an application used by certain nonprofit and charitable organizations in Iowa to apply for a property tax exemption. This is specifically designated for organizations whose operations adhere to the guidelines set forth in Iowa Code Section 427.1(14). The exemption aims to support entities committed to charitable, religious, educational, or similar endeavors that significantly benefit the public without seeking profit.
Who needs to file the IDR 54-269 form, and what is the deadline?
Nonprofit and charitable organizations seeking exemption from property taxes in Iowa must file the IDR 54-269 form. These organizations may vary widely, including those devoted to religious, charitable, scientific, or educational purposes. The form must be filed or mailed to the city or county assessor where the property is located by February 1st. It is crucial that the form is postmarked no later than February 1st to be considered for the exemption.
Can an organization file for exemptions on multiple properties with a single IDR 54-269 form?
No, the IDR 54-269 form stipulates that only one property location, with any adjoining properties, can be listed per application. If an organization seeks exemptions for properties in more than one location, a separate form must be filled out and submitted for each location. This guideline ensures that the assessors can accurately evaluate each property's eligibility for tax exemption based on its specific use and compliance with the law.
What information is required when filling out the IDR 54-269 form?
When completing the IDR 54-269 form, an organization must provide detailed information, including the institution or society name, contact information, and details about the property for which the exemption is sought. This includes the legal titleholder of the property, a complete address and legal description or parcel number, and the number of acres. The form also inquires about the current use of the property, whether any part of it is rented or used for commercial purposes, and if it houses federally-licensed devices not permitted under Iowa law. A responsible officer of the organization must sign the form, declaring the information as true and correct.
What happens if parts of the property are used for commercial purposes?
If a portion of the property is used for commercial purposes, the organization must provide a statement detailing the income received from such activities and the percentage of space and time the property is not used solely for its exempt objects. The exemption, if granted, will only apply to the part of the property used exclusively for eligible activities. The assessor will evaluate these details to determine the extent of the property's taxable status, potentially affecting the tax exemption status.
What are the consequences of not filing the IDR 54-269 form by the deadline?
Failing to file the IDR 54-269 form by the February 1st deadline will result in the inability to receive the tax exemption for that year. The law specifies that the exemption cannot be granted if the claim is not filed by the specified date. This underscores the importance of submitting the form timely to avoid undesired tax liabilities for the organization.
Not adhering to deadlines is a crucial mistake applicants often make. It's imperative that the application is filed or mailed to the city or county assessor by February 1. Applications postmarked after this date risk not being processed, which can result in the denial of the tax exemption. To avoid this issue, it's advisable to prepare and submit the application well in advance of the deadline.
Omitting necessary contact information or providing incorrect details can significantly hinder the application process. Applicants must ensure that all personal information, including name, phone number, and email, is accurately filled out. This information allows the assessor's office to communicate effectively with the applicant regarding any issues or additional requirements related to the application.
Another common error involves inaccurately describing the property's usage. The form requires a detailed explanation of how the property is used, specifically if it aligns with the nonprofit and charitable organizations' exemption criteria under Iowa Code Section 427.1(14). If the property is partially used for commercial purposes, this needs to be disclosed accordingly with a detailed statement. Vagueness or incorrect information can result in the rejection of the application.
Failure to declare the operation of federally-licensed devices, such as slot machines, that are not lawfully permitted to be operated under the laws of Iowa, is a serious mistake. The form explicitly asks for this information, and providing false or incomplete responses can not only lead to the denial of the tax exemption but may also result in legal repercussions for knowingly permitting persistent violations of the law on the property.
By avoiding these mistakes and paying close attention to the instructions provided on the IDR 54-269 form, applicants can increase their chances of successfully obtaining a property tax exemption for their nonprofit or charitable organization.
Filing an application for a property tax exemption in Iowa, such as the IDR 54-269 form for nonprofit and charitable organizations, often requires gathering and submitting additional documents to support the application. These documents help to clarify the ownership, use, and eligibility of the property under the specific exemptions outlined in Iowa Code Section 427.1(14). Understanding the types of forms and documents that may need to accompany your IDR 54-269 form can streamline the submission process and increase the likelihood of a successful exemption claim.
Collecting and preparing the correct documents to accompany the IDR 54-269 form is a critical step in the application process for a property tax exemption in Iowa. Each document plays a specific role in evidencing the organization's eligibility under the law. Being meticulous in this preparation can significantly enhance the clarity and strength of your application, helping to convey the full scope of your organization's compliance and entitlement to exemption under Iowa Code Section 427.1(14).
The IRS Form 1023, "Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code," is remarkably similar to the IDR 54-269 form. Both applications are designed for organizations seeking tax-exempt status, though they apply to different scopes and authorities. The IRS Form 1023 specifically aids organizations in obtaining federal tax exemption as a nonprofit entity engaging in religious, educational, charitable, scientific, or literary activities. Similar to the IDR 54-269, it requires detailed information about the organization's purpose, activities, and financial arrangements to ensure that it meets the criteria for exemption.
The Uniform Commercial Code (UCC) Financing Statement is another document that, while used for different purposes, shares similarities with the IDR 54-269 form in its procedural aspects. The UCC form is filed to declare a security interest in a debtor's personal property, ensuring public notice of this interest. Both forms serve to legally establish a status or claim regarding property; the IDR 54-269 does so by claiming tax exemption for nonprofit use, while the UCC asserts a lien or security interest.
The Property Tax Appeal Board application form, used by property owners to contest their property tax assessment, bears similarity in that it deals specifically with property valuation and taxation. Like the IDR 54-269, an appeal form is rooted in property law and requires detailed descriptions of the property, its use, and arguments for reassessment, focusing on ensuring equitable tax treatment.
Form STD. 267 (State of California "Application for Leave to Sell or Lease Property for Religious, Hospital, and Charitable Organizations") parallels the IDR 54-269 in its focus on property use by nonprofit organizations. Though one is for selling or leasing and the other for tax exemption, both necessitate detailed information about the organization, the property in question, and its intended nonprofit use, reflecting regulatory oversight of nonprofit property use within specific jurisdictions.
The Business Personal Property Statement, filed with county assessors for tax purposes, shares similarities with the IDR 54-269 form in its focus on property and tax implications. While focusing more on assets used in business operations, it still requires detailed reporting on property ownership, use, and valuation, aligning with the IDR 54-269’s emphasis on assessing property for tax purposes.
The HUD Section 202 Supportive Housing for the Elderly application process, aimed at providing housing to elderly individuals, aligns with the IDR 54-269 form in terms of its intent to support nonprofit objectives and secure beneficial tax treatment or financial assistance. Both involve extensive documentation to ensure the property serves a specific, approved nonprofit purpose.
The Cultural Property Importation Declaration form, which serves to document the import of cultural items for protection or preservation, also deals with property status but in an international context. Like the IDR 54-269, it requires detailed information about the items' significance and intended use, albeit for customs and protection rather than tax exemption.
The Veterans Affairs Form 26-1880, a request for a Certificate of Eligibility for a VA Home Loan, although primarily a loan application, shares the underlying theme of property use and benefits for specific groups. Both documents facilitate access to property-related benefits—exemptions for nonprofits in one case and housing loans for veterans in the other—reflecting societal support mechanisms.
The Low-Income Housing Tax Credit (LIHTC) application, similar to the IDR 54-269, is pivotal for financing housing projects intended for low-income tenants. Both forms are integral to securing tax-related advantages aimed at promoting specific public benefits, with a heavy emphasis on detailed project descriptions, intended use, and compliance with regulations.
The Homestead Exemption Application, available in many states, offers a property tax exemption for a person's primary residence, sharing the IDR 54-269's objective of reducing tax burdens under certain conditions. Both highlight the importance of proper documentation and adherence to criteria for exemption eligibility, though they cater to different beneficiaries.
When filling out the IDR 54-269 form for property tax exemption in Iowa, attention to detail matters. Below is a list of do's and don'ts to ensure accuracy and compliance with Iowa Code Section 427.1(14).
When navigating the complexities of property tax exemptions, particularly through documents such as the IDR 54-269 form used by certain nonprofit and charitable organizations in Iowa, misconceptions can easily arise. Clarifying these misunderstandings is crucial to ensuring that eligible entities efficiently navigate the application process and secure their exemptions.
One common misconception is that the IDR 54-269 form applies to all nonprofit organizations, regardless of their purpose or activities. In reality, the form is specifically designed for organizations that qualify under Iowa Code Section 427.1(14), which primarily focuses on societies and organizations devoted to literary, scientific, charitable, religious, and similar endeavors, not all nonprofit organizations.
Another misunderstanding involves the deadline for filing the application. Many believe that as long as it is filed by February 1, the exact date of mailing is inconsequential. However, the application must be postmarked by February 1 to be considered filed on time, not just sent by that date.
There is also confusion about where to file the application. Some think it can be sent directly to the state office. The correct procedure is to file or mail the application to the city or county assessor where the property is located, as eligibility and approval are determined locally.
Some applicants believe that once an exemption is granted, it doesn't need to be reapplied for annually. This is a misconception; organizations must apply each year by the deadline to maintain their exempt status.
A frequent misconception is that any part of the property used for non-exempt purposes disqualifies the entire property from exemption. In truth, the property can still qualify for a partial exemption based on the proportion of use that aligns with the eligible purposes outlined in the application instructions.
Many assume that the application process is solely about proving nonprofit status. While that is a crucial element, the IDR 54-269 form also requires detailed descriptions of how the property is used, to ensure it aligns with the exempt purposes recognized by Iowa law.
There's a misconception that if a portion of the property is leased to another entity, it automatically disqualifies the property from exemption. If the lease serves the organization's exempt purpose and does not aim for pecuniary profit, the property may still qualify.
Often, organizations misunderstand the question about federally-licensed devices. They may think it's irrelevant to their exemption status. This item is included because the presence of such devices can affect eligibility, highlighting the need for comprehensive understanding and truthful disclosure.
Another misconception is that the application process is overly complex and not worth the effort. Although meticulous detail and accuracy are required, the process is designed to be navigable for eligible organizations, with clear instructions provided.
Lastly, some believe that any denial of exemption is final and cannot be contested. In fact, organizations have the right to appeal, seek clarification, and, if necessary, adjust their application or property use to comply with eligibility requirements.
Correcting these misconceptions ensures that qualified nonprofit and charitable organizations in Iowa can take full advantage of property tax exemptions designed to support their valuable contributions to society.
Filling out and using the IDR 54-269 form for applying for a property tax exemption in Iowa requires attention to detail and adherence to deadlines. Organizations and societies that operate on a not-for-profit basis and engage in charitable, religious, literary, or similar activities stand to benefit from understanding the specifics of this application process. Here are four key takeaways to guide you through this process efficiently and effectively.
Understanding these key aspects of the IDR 54-269 form can significantly influence the successful application for a property tax exemption in Iowa. It's not only about filling out the form but doing so with a comprehensive understanding of the requirements and implications. Through meticulous preparation and adherence to outlined guidelines, organizations can navigate this process more effectively, enhancing their chances of obtaining the tax exemption that supports their mission and activities.
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