There is no disability or elderly requirement for this benefit.
Iowans over 23 years of age at the end of 2025 with annual income less than $26,895 may benefit from reduced taxes on a mobile or manufactured home. The home must be located in a manufactured home community or mobile home park. You must own the home and live in it.
Modular homes are not eligible for this program unless they are placed in a manufactured home community or mobile home park that was in existence on or before January 1, 1998.
A claim for this reduced tax rate is filed with your county treasurer before June 1 of 2026. Contact your county treasurer for an application form or click here for Form 54-014.. The treasurer may extend the filing deadline to September 30, 2025. The treasurer may extend the filing deadline through March 31, 2027.
If you are paying lot rent, you may also apply for rent reimbursement.
If your mobile home is not in a mobile home park and is being taxed as property, it is only eligible for property tax credit. You must be elderly (65-plus years) or have a disability to earn the property tax credit.