In any case in which property taxes due or rent constituting property taxes paid for any household exceeds one thousand dollars, the amount of property taxes due or rent constituting property taxes paid shall be deemed to have been one thousand dollars for purposes of this subchapter.

Code editor directive applied

[C75, 77, 79, 81, §425.24] 2018 Acts, ch 1041, §127

Referred to in §25B.7, 427.9