Mahesh Sharma reported that Scott County and City of Davenport assessors reviewed 2025 Homestead Military Tax Credit and Disabled Veterans Homestead applications. Staff said most applications were allowed, while three in Davenport and one in Scott County were disallowed.

Legal requirement and process: staff cited Iowa Code reporting requirements for disallowed credits and said the board must send written notices to applicants who were disallowed; Sharma said in his nine years he has signed and mailed such notices and rarely received follow‑up calls because disallowance typically reflects ineligibility based on residence or other statutory criteria.

Why it matters: disallowance determines whether property owners receive a tax credit; state law mandates written notice when a county disallows a credit so applicants have formal notice of the decision and potential remedies.

Action and next steps: staff asked the board to approve sending the required written notices to the four disallowed applicants; no formal roll call or vote was recorded in the committee of the whole discussion beyond staff indicating the signings will occur.

Context: staff referenced Iowa Code generally for homestead credit administration but did not cite a specific code section in the committee conversation.