SF348 • 2026

A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: ZUMBACH
Last action: 2025-03-25
Official status: Subcommittee recommends amendment and passage.
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.

What This Bill Does

A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-03-25 Iowa Legislature
Subcommittee recommends amendment and passage.
2025-03-24 Iowa Legislature
Subcommittee Meeting: 03/25/2025 12:00PM Room 217 Conference Room.
2025-03-03 Iowa Legislature
Subcommittee: Schultz, Dawson, and Dotzler. S.J. 392 .
2025-02-18 Iowa Legislature
Introduced, referred to Ways and Means. S.J. 294 .

Official Summary Text

A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.

Current Bill Text

Read the full stored bill text

Senate

File

348

-

Introduced

SENATE

FILE

348

BY

ZUMBACH

A

BILL

FOR

An

Act

exempting

certain

structures

from

inclusion

in

property

1

assessments,

and

including

effective

date

and

retroactive

2

applicability

provisions.

3

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

4

TLSB

2117XS

(1)

91

jm/md

S.F.

348

Section

1.

Section

427A.1,

Code

2025,

is

amended

by

adding

1

the

following

new

subsection:

2

NEW

SUBSECTION

.

6A.

Notwithstanding

the

other

provisions

3

of

this

section,

a

structure

shall

not

be

assessed

and

taxed

as

4

real

property

if

the

structure

is

not

anchored

to

a

permanent

5

foundation

except

by

the

structure’s

own

weight.

6

Sec.

2.

EFFECTIVE

DATE.

This

Act,

being

deemed

of

immediate

7

importance,

takes

effect

upon

enactment.

8

Sec.

3.

RETROACTIVE

APPLICABILITY.

This

Act

applies

9

retroactively

to

assessment

years

beginning

on

or

after

January

10

1,

2025.

11

EXPLANATION

12

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

13

the

explanation’s

substance

by

the

members

of

the

general

assembly.

14

This

bill

prohibits

a

structure

from

being

assessed

and

15

taxed

as

real

property

if

it

is

not

anchored

to

a

permanent

16

foundation

except

by

the

structure’s

own

weight.

17

The

bill

is

effective

upon

enactment

and

applies

18

retroactively

to

assessment

years

beginning

on

or

after

January

19

1,

2025.

20

-1-

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(1)

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1/

1