Senate File 2086 - Introduced
SENATE FILE 2086
BY ZUMBACH
A BILL FOR
1 An Act exempting certain structures from inclusion in property
2 assessments, and including effective date and retroactive
3 applicability provisions.
4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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 S.F. 2086
1 Section 1. Section 427A.1, Code 2024, is amended by adding
2 the following new subsection:
3 NEW SUBSECTION. 6A. Notwithstanding the other provisions
4 of this section, a structure shall not be assessed and taxed
5 as real property if the structure is described by all of the
6 following:
7 a. The structure is not connected to a gas, electricity,
8 water, or sewer utility.
9 b. The structure is no larger than six hundred square feet.
10 c. The structure is not anchored to a permanent foundation
11 except by the structure’s own weight.
12 d. The structure is able to be moved off the property
13 without deconstructing, dismantling, or otherwise disassembling
14 the structure.
15 Sec. 2. EFFECTIVE DATE. This Act, being deemed of immediate
16 importance, takes effect upon enactment.
17 Sec. 3. RETROACTIVE APPLICABILITY. This Act applies
18 retroactively to assessment years beginning on or after January
19 1, 2024.
20 EXPLANATION
21 The inclusion of this explanation does not constitute agreement with
22 the explanation’s substance by the members of the general assembly.
23 This bill prohibits a structure from being assessed and
24 taxed as real property if it is not connected to a utility
25 (water, sewage, gas, or electricity); is no larger than 600
26 square feet; is not anchored to a permanent foundation except
27 by the structure’s own weight; and is able to be moved off the
28 property without deconstructing, dismantling, or otherwise
29 disassembling the structure.
30 The bill is effective upon enactment and applies
31 retroactively to assessment years beginning on or after January
32 1, 2024.
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Statutes affected:
Introduced: 427A.1