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An owner of homestead property who submits to the commissioner of revenue a property tax
statement and reasonable proof that the owner of the property:
(a) is a veteran as defined in section 197.447;
(b) was a resident of this state for at least six months before entering military service, or
has been a resident of this state for five consecutive years before submitting the statement and
proof; and
(c) has been awarded the congressional medal of honor;
shall be paid by the commissioner of revenue, within 30 days after the commissioner
receives the statement and proof, the amount of the owner's property tax liability as shown on the
statement, up to $2,000. The surviving spouse of a property owner who has received a payment
under this section may receive payment of property taxes under this section as long as the spouse
continues to own and occupy the property for which the taxes were paid under this section and
the property continues to be a homestead. Property taxes paid under this section reduce property
taxes payable for purposes of chapter 290A.
History: 1983 c 301 s 177; 1984 c 655 art 1 s 46; 1Sp1985 c 14 art 4 s 40; 1986 c 444