Iowa legislation · 91st General Assembly
Iowa SF348: A BILL FOR An Act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions
Status: In committee, March 25, 2025
An Act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.
What the bill says
A bill FOR An Act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.
From the introduced text, February 18, 2025:
A BILL FOR An Act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 2117XS (1) jm/md S.F. Section 1. Section 427A.1, Code 2025, is amended by adding the following new subsection: NEW SUBSECTION. 6A. Notwithstanding the other provisions of this section, a structure shall not be assessed and taxed as real property if the structure is not anchored to a permanent foundation except by the structure's own weight. Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate importance, takes effect upon enactment. Sec. 3. RETROACTIVE APPLICABILITY. This Act applies retroactively to assessment years beginning on or after January 1, 2025. EXPLANATION The inclusion of this explanation does not constitute agreement with the explanation's substance by the members of the general assembly. This bill prohibits a structure from being assessed and taxed as real property if it is not anchored to a permanent foundation except by the structure's own weight. The bill is effective upon enactment and applies retroactively to assessment years beginning on or after January 1, 2025. LSB 2117XS (1) -1- jm/md 1/1
Sponsors
- Daniel Zumbach (R, 34) · primary sponsor
Latest actions
- : Subcommittee recommends amendment and passage.
- : Subcommittee Meeting: 03/25/2025 12:00PM Room 217 Conference Room.
- : Subcommittee: Schultz, Dawson, and Dotzler. S.J. 392 .
- : Introduced, referred to Ways and Means. S.J. 294 .
Subjects: buildings, real property, property taxes, property
Common questions
- What is SF348?
- SF348 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.
- What does SF348 do?
- In its own words: A bill FOR An Act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.
- What is the status of SF348?
- In committee as of March 25, 2025. Latest action: Subcommittee recommends amendment and passage. (March 25, 2025).
- Who sponsored SF348?
- Daniel Zumbach (R, 34).
- Where is the official record for SF348?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=SF+0348&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.