Iowa has limited 55+ community inventory, concentrated around Des Moines. The state has been phasing out its retirement income tax entirely, which could change its appeal over time. For now, the active adult market is small but serves local downsizers more than interstate relocators.
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Iowa Retirement Tax Snapshot
Iowa has been phasing in retirement income tax elimination. Social Security became fully exempt in 2023. Property taxes are moderate — Polk County effective rates run around 1.4%.
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