What changed in HF 2562

8 passages reworded, 20 added and 76 removed; 88 of 192 unchanged.

Removed AddedIntroduced textText as passedAmendments

Compares wording only. The printed bills also mark changes to existing law with strikes and underlines, which aren’t shown here.

DIVISION I RETALIATION

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16. APPLICABILITY. This division of this Act applies to manufactured home community or mobile home park sale transactions made on or after the effective date of this division of this Act. DIVISION IX MANUFACTURED HOME REGULATION BY COUNTIES AND MOBILE HOME TAX CITIES —— CONTINUING NONCONFORMING USES

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17. Section 29C.24, subsection 3, paragraph a, subparagraph (6), Code 2022, is amended to read as follows:

(6) The assessment of property taxes by the department of revenue under sections 428.24 through 428.26, 428.28, and 428.29, or chapters 433, 434, 435, and 437 through 438, or by a local assessor under another provision of law, on property brought into the state to aid in the performance of disaster or emergency-related work during a disaster response period if such property does not remain in the state after the conclusion of the disaster response period.

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18. Section 321.24, subsection 1, Code 2022, is amended to read as follows:

1. Upon receipt of the application for title and payment of the required fees for a motor vehicle, trailer, or semitrailer, the county treasurer or the department shall, when satisfied as to the application’s genuineness and regularity, and, in the case of a mobile home or manufactured home, that taxes are not owing under chapter 423 or 435, issue a certificate of title and, except for a mobile home or manufactured home, a registration receipt, and shall file the application, the manufacturer’s or importer’s certificate, the certificate of title, or other evidence of ownership, as prescribed by the department. The registration receipt shall be delivered to the owner and shall contain upon its face the date issued, the name and address of the owner, the registration number assigned to the vehicle, the amount of the fee paid, the type of fuel used, a description of the vehicle as determined by the department, and a form for notice of transfer of the vehicle. The name and address of any lessee of the vehicle shall not be printed on the registration receipt or certificate of title. Up to three owners may be listed on the registration receipt and certificate of title.

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19. Section 321.30, subsection 1, paragraph j, Code 2022, is amended by striking the paragraph.

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20. Section 321.46, subsection 2, Code 2022, is amended to read as follows:

2. Upon filing the application for a new registration and a new title, the applicant shall pay a title fee of twenty dollars, an annual registration fee prorated for the remaining unexpired months of the registration year, and a fee for new registration if applicable. A manufacturer applying for a certificate of title pursuant to section 322G.12 shall pay a title fee of ten dollars. However, a title fee shall not be charged to a manufactured or mobile home retailer applying for a certificate of title for a used mobile home or manufactured home, titled in Iowa, as required under section 321.45, subsection 4. The county treasurer, if satisfied of the genuineness and regularity of the application, and in the case of a mobile home or manufactured home, that taxes are not owing under chapter 435, and that the applicant has complied with all the requirements of this chapter, shall issue a new certificate of title and, except for a mobile home, manufactured home, or a vehicle returned to and accepted by a manufacturer as described in section 322G.12, a registration card to the purchaser or transferee, shall cancel the prior registration for the vehicle, and shall forward the necessary copies to the department on the date of issuance, as prescribed in section 321.24. Mobile homes or manufactured homes titled under chapter 448 that have been subject under section 446.18 to a public bidder sale in a county shall be titled in the county’s name, with no fee, and the county treasurer shall issue the title.

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21. Section 321.101, subsection 2, Code 2022, is amended to read as follows:

2. The department shall cancel a certificate of title that appears to have been improperly issued or fraudulently obtained or, in the case of a mobile home or manufactured home, if taxes were owing under chapter 435 at the time the certificate was issued and have not been paid. However, before the certificate to a mobile home or manufactured home for which taxes were owing can be canceled, notice and opportunity to pay the taxes must be given to the person to whom the certificate was issued. Upon cancellation of a certificate of title, the department shall notify the county treasurer who issued it, who shall enter the cancellation upon the records. The department shall also notify the person to whom the certificate of title was issued, as well as each lienholder who has a perfected lien, of the cancellation and shall demand the surrender of the certificate of title, but the cancellation shall not affect the validity of any perfected lien.

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22. Section 321.123, subsection 2, paragraph b, Code 2022, is amended to read as follows:

b. A travel trailer may be stored under section 321.134, provided the travel trailer is not used for human habitation for any period during storage and is not moved upon the highways of the state. A travel trailer stored under section 321.134 is not subject to a manufactured or mobile home tax assessed under chapter 435.

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23. Section 331.429, subsection 1, paragraphs a and b, Code 2022, are amended to read as follows:

a. Transfers from the general fund not to exceed in any year the dollar equivalent of a tax of sixteen and seven-eighths cents per thousand dollars of assessed value on all taxable property in the county multiplied by the ratio of current taxes actually collected and apportioned for the general basic levy to the total general basic levy for the current year, and an amount equivalent to the moneys derived by the general fund from military service tax credits under chapter 426A, manufactured or mobile home taxes under section 435.22, and delinquent taxes for prior years collected and apportioned to the general basic fund in the current year, multiplied by the ratio of sixteen and seven-eighths cents to three dollars and fifty cents. The limit on transfers in this paragraph applies only to property tax revenue and is not a limit on transfers of revenue generated from sources other than property taxes.

b. Transfers from the rural services fund not to exceed in any year the dollar equivalent of a tax of three dollars and three-eighths cents per thousand dollars of assessed value on all taxable property not located within the corporate limits of a city in the county multiplied by the ratio of current taxes actually collected and apportioned for the rural services basic levy to the total rural services basic levy for the current year and an amount equivalent to the moneys derived by the rural services fund from military service tax credits under chapter 426A, manufactured or mobile home taxes under section 435.22, and delinquent taxes for prior years collected and apportioned to the rural services basic fund in the current year, multiplied by the ratio of three dollars and three-eighths cents to three dollars and ninety-five cents. The limit on transfers in this paragraph applies only to property tax revenue and is not a limit on transfers of revenue generated from sources other than property taxes.

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24. Section 331.559, subsection 1, Code 2022, is amended by striking the subsection.

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25. Section 331.653, subsection 17, Code 2022, is amended by striking the subsection.

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26. Section 335.30A, subsection 2, Code 2022, is amended to read as follows:

2. “Land-leased community” means any site, lot, field, or tract of land under common ownership upon which ten or more occupied manufactured homes are harbored, either free of charge or for revenue purposes, and shall include any building, structure, or enclosure used or intended for use as part of the equipment of the land-leased community. The term “land-leased community” shall not be construed to include homes, buildings, or other structures temporarily maintained by any individual, educational institution, or company on their own premises and used exclusively to house their own labor or students. A manufactured home located in a land-leased community shall be taxed under section 435.22 as if the manufactured home were located in a mobile home park.

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27. Section 414.28A, subsection 3, Code 2022, is amended by striking the subsection.

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28. Section 427A.1, subsection 1, paragraph c, Code 2022, is amended to read as follows:

c. Buildings, structures, or improvements, any of which are constructed on or in the land, attached to the land, or placed upon a foundation whether or not attached to the foundation. However, property taxed under chapter 435, property that is a concrete batch plant as that term is defined in subsection 4, and to the extent provided in subsection 7, property that is transmission property shall not be assessed and taxed as real property.

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29. Section 435.2, Code 2022, is amended to read as follows: 435.2 Placement and taxation.

1. If a mobile home is placed outside a mobile home park or manufactured home community, the home is to be assessed and taxed as real estate. If and while a mobile home is placed inside a mobile home park or manufactured home community, the home, as well as any and all garages, accessory buildings, and appurtenances to the home, are exempt from property tax.

2. If a manufactured home is placed in a manufactured home community or a mobile home park, the home must be titled, and is subject to the manufactured or mobile home square foot tax the home, as well as any and all garages, accessory buildings, and appurtenances to the home, are exempt from property tax. If a manufactured home is placed outside a manufactured home community or a mobile home park, the home must be titled and is to be assessed and taxed as real estate.

3. For the purposes of this chapter, a modular home shall not be construed to be a mobile home or manufactured home. If a modular home is placed inside or outside a manufactured home community or a mobile home park, the home shall be considered real property and is to be assessed and taxed as real estate. However, if If a modular home is placed in a manufactured home community or mobile home park which was in existence on or before January 1, 1998, that modular home, as well as any and all garages, accessory buildings, and appurtenances to the home, shall be subject to property tax pursuant to section 435.22 exempt from property tax. This subsection shall not prohibit the location of a modular home within a manufactured home community or mobile home park.

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30. Section 435.23, Code 2022, is amended to read as follows: 435.23 Exemptions —— prorating tax.

1. The manufacturer’s and retailer’s inventory of mobile homes, manufactured homes, or modular homes not in use as a place of human habitation shall be exempt from the annual property tax and any personal property tax. All travel trailers, fifth-wheel travel trailers, and towable recreational vehicles shall be exempt from this tax. The homes, travel trailers, fifth-wheel travel trailers, and towable recreational vehicles in the inventory of manufacturers and retailers shall be exempt from personal property tax.

2. The homes coming into Iowa from out of state and located in a manufactured home community or mobile home park shall be liable for the tax computed pro rata to the nearest whole month, for the time the home is actually situated in Iowa.

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31. Section 435.24, Code 2022, is amended by striking the section and inserting in lieu thereof the following: 435.24 Location of homes and reporting.

1. Upon issuance of a certificate of title or upon transporting the home to a new site or to a location outside of a manufactured home community or mobile home park, the home owner shall file the address, township, and school district of the location where the home is parked with the county assessor’s office. Failure to comply is punishable as set out in section 435.18.

2. Each manufactured home community or mobile home park owner or manager shall notify monthly the county assessor concerning any home arriving in or departing from the manufactured home community or mobile home park. The records of the community or park owner shall be open to inspection by a duly authorized representative of any law enforcement agency. The manufactured home community or mobile home park owner or manager shall make an annual report to the county assessor due June 1 of the homes sited in the manufactured home community or mobile home park, listing the owner and mailing address of each home located in the manufactured home community or mobile home park. The report is delinquent if not filed with the county assessor by June 30.

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32. Section 435.26A, subsection 3, Code 2022, is amended to read as follows:

3. After the surrender of a manufactured home’s certificate of title under this section, the manufactured home shall continue to be taxed under section 435.22 and is not eligible for the homestead tax credit or the military service tax exemption. A foreclosure action on a manufactured home whose title has been surrendered under this section shall be conducted as a real estate foreclosure. A tax lien and its priority shall remain the same on a manufactured home after its certificate of title has been surrendered.

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33. Section 435.27, subsections 1 and 3, Code 2022, are amended to read as follows:

1. A mobile home or manufactured home converted to real estate under section 435.26 may be reconverted to a home as provided in this section when it is moved to a manufactured home community or mobile home park or a manufactured or mobile home retailer’s inventory. When the home is located within a manufactured home community or mobile home park, the home, as well as any and all garages, accessory buildings, and appurtenances to the home, shall be taxed pursuant to section 435.22, subsection 1, paragraph “a” exempt from property tax as provided in this chapter.

3. After compliance with subsection 2 and receipt of the title, the owner shall notify the assessor of the reconversion. The assessor shall remove the assessed valuation of the home from assessment rolls as of the succeeding January 1 when the home becomes subject to taxation as provided under section 435.24, as well as any and all garages, accessory buildings, and appurtenances to the home, become exempt from property tax as provided in this chapter.

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34. Section 435.33, Code 2022, is amended to read as follows: 435.33 Rent reimbursement. A home owner who qualifies for a reduced tax rate provided in section 435.22 the exemption under this chapter and who rents a space upon which to set the home shall be entitled to the protections provided in sections 425.33 through 425.36 and if the home owner who qualifies for a reduced tax rate the exemption believes that a landlord has increased the home owner’s rent because the home owner is eligible for a reduced tax rate the exemption, the provisions of sections 425.33 and 425.36 shall be applicable.

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35. Section 445.1, subsection 8, Code 2022, is amended to read as follows:

8. “Taxes” means an annual ad valorem tax, a special assessment, a drainage tax, and a rate or charge, and taxes on homes pursuant to chapter 435 which are collectible by the county treasurer.

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36. Section 445.5, subsection 6, Code 2022, is amended to read as follows:

6. The county treasurer shall deliver to the taxpayer a receipt stating the year of tax, date of payment, a description of the parcel, and the amount of taxes, interest, fees, and costs paid when payment is made by cash tender. A receipt for other payment tender types shall only be delivered upon request. The receipt shall be in full for the first half, second half, or full year amounts unless a payment is made under section 445.36A or 435.24, subsection 6.

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37. Section 445.57, subsection 1, Code 2022, is amended to read as follows:

1. On or before the tenth day of each month, the county treasurer shall apportion all taxes collected during the preceding month, except partial payment amounts collected pursuant to section 445.36A, subsection 1, partial payments collected and not yet designated by the county treasurer for apportionment pursuant to section 445.36A, subsection 2, partial payments collected pursuant to section 435.24, subsection 6, paragraph “a”, and partial payments collected and not yet designated by the county treasurer for apportionment pursuant to section 435.24, subsection 6, paragraph “b”, among the several funds to which they belong according to the amount levied for each fund, and shall apportion the interest, fees, and costs on the taxes to the general fund, and shall enter those amounts upon the treasurer’s cash account, and report the amounts to the county auditor.

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38. Section 555B.2, subsection 1, Code 2022, is amended to read as follows:

1. A real property owner may remove or cause to be removed a mobile home and other personal property which is unlawfully parked, placed, or abandoned on that real property, and may cause the mobile home and personal property to be placed in storage until the owner of the personal property pays a fair and reasonable charge for removal, storage, or other expense incurred, including reasonable attorney fees, or until a judgment of abandonment is entered pursuant to section 555B.8 provided that there is no lien on the mobile home or personal property other than a tax lien pursuant to chapter 435. For purposes of this chapter, a lien other than a tax lien exists only if the real property owner receives notice of a lien on the standardized registration form completed by a tenant pursuant to section 562B.27, subsection 3, or a lien has been filed in state or county records on a date before the mobile home is considered to be abandoned. The real property owner or the real property owner’s agent is not liable for damages caused to the mobile home and personal property by the removal or storage unless the damage is caused willfully or by gross negligence.

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39. Section 555C.1, subsection 5, paragraph b, Code 2022, is amended to read as follows:

b. A lien of record, other than a tax lien as provided in chapter 435, does not exist against the home. A lien exists only if the real property owner receives notice of a lien on the standardized registration form completed by an owner or occupant pursuant to chapter 562B, or a lien has been filed in the state or county records on a date before the home is considered to be valueless.

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40. Section 555C.3, Code 2022, is amended to read as follows: 555C.3 New title —— third party. If a new title to a valueless home is to be issued to a third party, the county treasurer shall issue a new title, upon receipt of the affidavit required in section 555C.2 and payment of a fee pursuant to section 321.47. Any tax lien levied pursuant to chapter 435 is canceled and the The ownership interest of the previous owner or occupant of the valueless home is terminated as of the date of issuance of the new title. The new title owner shall take the title free of all rights and interests even though the manufactured home community or mobile home park owner fails to comply with the requirements of this chapter or any judicial proceedings, if the new title owner acts in good faith.

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41. REPEAL. Sections 435.22, 435.25, and 435.29, Code 2022, are repealed.

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17. Section 335.3, subsection 2, Code 2022, is amended to read as follows:

2.

a. When Except as provided in paragraph “b”, when there is a replacement of a preexisting manufactured, modular, or mobile home with another any other manufactured, modular, or mobile home containing no more than the original number of dwelling units, or a replacement of a preexisting site-built dwelling unit with a manufactured, modular, or mobile home or site-built dwelling unit, within a manufactured home community or a mobile home park, the board of supervisors shall not adopt or enforce any ordinance, regulation, or restriction, or impose any conditions on the replacement home, home site upon which the home sits, or the owner’s property that were not required of the preexisting home, home site, or property, that would prevent the continuance of the property owner’s lawful nonconforming use that had existed relating to the preexisting home unless any of the following apply:, home site upon which the home sat, or the owner’s property.

b. Paragraph “a” does not apply if any of the following conditions exist:

a.

(1) A discontinuance is necessary for The replacement of the preexisting home with the replacement home would substantially increase the risk to the safety of life or property.

b.

(2) The property owner has discontinued and abandoned the nonconforming use has been discontinued for the period of time established by ordinance, unless such discontinuance is caused by circumstances outside the control of the property owner. The period of time so established shall be not less than one year. For purposes of this subparagraph, circumstances outside the control of the property owner include floods, fires, destructive thunderstorm events such as derechos and tornadoes, and similar catastrophic events causing widespread or localized severe property damage. For purposes of this subparagraph, a property owner shall not be considered to have discontinued and abandoned the nonconforming use if the property owner demonstrates that the applicable home site continues to be available for use as a home site for a replacement home.

c.

(3) The replacement results in the overall nature and character of the present use being substantially or entirely different from the original lawful preexisting nonconforming use.

d.

42. SAVINGS PROVISION. This division of this Act, pursuant to section 4.13, does not affect the operation of, or prohibit the application of, prior provisions of chapter 435, or rules adopted under chapter 17A to administer prior provisions of chapter 435, for taxes due and payable under chapter 435 in fiscal years beginning before July 1, 2022, and for duties, powers, protests, appeals, proceedings, actions, or remedies attributable to taxes due and payable under chapter 435 in fiscal years beginning before July 1, 2022.

(4) The replacement results in an obstruction to a shared driveway or shared sidewalk providing vehicular or pedestrian access to other homes and uses unless the property owner makes modifications to such shared driveway or sidewalk that extinguishes such obstruction or the effects of such obstruction.

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18. Section 414.1, subsection 1, paragraph c, Code 2022, is amended to read as follows:

c.

(1) When Except when provided in subparagraph (2), when there is a replacement of a preexisting manufactured, modular, or mobile home with another any other manufactured, modular, or mobile home containing no more than the original number of dwelling units, or a replacement of a preexisting site-built dwelling unit with a manufactured, modular, or mobile home or site-built dwelling unit, within a manufactured home community or a mobile home park, the city shall not adopt or enforce any ordinance, regulation, or restriction, or impose any conditions on the replacement home, home site upon which the home sits, or the owner’s property that were not required of the preexisting home, home site, or property, that would prevent the continuance of the property owner’s lawful nonconforming use that had existed relating to the preexisting home unless any of the following apply:, home site upon which the home sat, or the owner’s property.

(2) Subparagraph (1) does not apply if any of the following conditions exist:

(1) (a) A discontinuance is necessary for The replacement of the preexisting home with the replacement home would substantially increase the risk to the safety of life or property.

(2) (b) The property owner has discontinued and abandoned the nonconforming use has been discontinued for the period of time established by ordinance, unless such discontinuance is caused by circumstances outside the control of the property owner. The period of time so established shall be not less than one year. For purposes of this subparagraph division, circumstances outside the control of the property owner include floods, fires, destructive thunderstorm events such as derechos and tornadoes, and similar catastrophic events causing widespread or localized severe property damage. For purposes of this subparagraph division, a property owner shall not be considered to have discontinued and abandoned the nonconforming use if the property owner demonstrates that the applicable home site continues to be available for use as a home site for a replacement home.

(3) (c) The replacement results in the overall nature and character of the present use being substantially or entirely different from the original lawful preexisting nonconforming use.

43. APPLICABILITY. This division of this Act applies to taxes due and payable under chapter 435 in fiscal years beginning on or after July 1, 2022. DIVISION X FORCIBLE ENTRY AND DETAINER

(4) (d) The replacement results in an obstruction to a shared driveway or shared sidewalk providing vehicular or pedestrian access to other homes and uses unless the property owner makes modifications to such shared driveway or sidewalk that extinguishes such obstruction or the effects of such obstruction. DIVISION X FORCIBLE ENTRY AND DETAINER

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44. 19. Section 648.5, subsections 1 and 3, Code 2022, are amended to read as follows:

1.

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45. 20. Section 555B.3, Code 2022, is amended to read as follows: 555B.3 Action for abandonment —— jurisdiction. A real property owner not requesting notification by the sheriff as provided in section 555B.2 may bring an action alleging abandonment in the court within the county where the real property is located provided that there is no lien on the mobile home or personal property other than a tax lien pursuant to chapter 435. The action shall be tried as an equitable action. Unless commenced as a small claim, the petition shall be presented to a district judge. Upon receipt of the petition, either the court or the clerk of the district court shall set a date for a hearing not later than fourteen days from the date of the receipt of the petition, except where there is a lien on the mobile home or personal property other than a tax lien, the court or the clerk of the district court shall set a date for a hearing no sooner than twenty-five days from the date of the receipt of the petition so as to allow for service on the lienholder.

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46. 21. Section 555B.4, Code 2022, is amended by adding the following new subsections:

NEW SUBSECTION.

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47. 22. Section 555B.8, subsections 2 and 3, Code 2022, are amended to read as follows:

2. If Except as otherwise ordered by the court, if the mobile home owner or other claimant asserts a claim to the property, the judgment shall be satisfied before the mobile home owner or other claimant may take possession of the mobile home or personal property.

3. If no claim is asserted to the mobile home or personal property or if the judgment is not satisfied at the time of entry, an order shall be entered allowing the real property owner to sell or otherwise dispose of the mobile home and personal property pursuant to section 555B.9. If Except as otherwise ordered by the court, if a claimant satisfies the judgment at the time of entry, the court shall enter an order permitting and directing the claimant to remove the mobile home or personal property from its location within a reasonable time to be fixed by the court. The court shall also determine the amount of further rent or storage charges to be paid by the claimant to the real property owner at the time of removal.

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48. 23. Section 555B.9, subsections 1, 2, and 4, Code 2022, are amended to read as follows:

1. Pursuant to an order for disposal under section 555B.8, subsection 3, the real property owner shall dispose of the mobile home and personal property by public or private sale in a commercially reasonable manner. If the personal property owner, lienholder, or other claimant has asserted a claim to the mobile home or personal property within the judicial proceedings, that person shall be notified of the sale by restricted certified mail not less than five days before the sale. The notice is deemed given upon the mailing. The real property owner may buy at any public sale, and if the mobile home or personal property is of a type customarily sold in a recognized market or is the subject of widely distributed standard price quotations, the real property owner may buy at a private sale.

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49. 24. Section 555B.9, subsection 3, Code 2022, is amended by adding the following new paragraph:

NEW PARAGRAPH. 0c. Third, to satisfy any other lien for which a claim was asserted pursuant to section 555B.4, subsection 4.

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50. 25. Section 562B.10, subsection 7, Code 2022, is amended to read as follows:

7.

(3) In the event any tax lien or other liens exist on the mobile home, the landlord may proceed with an action for abandonment as provided in section 555B.3, except that the notice shall be provided to the county treasurer as provided in section 555B.4, subsection 3, if a tax lien exists, and personal service pursuant to the Iowa rules of civil procedure shall be made upon any lienholder no less than twenty days before the hearing. Any notice to a lienholder shall state that failure to assert a claim to the mobile home is deemed a waiver of all rights, title, claims, and interest in the mobile home and is deemed consent to the sale or disposal of the mobile home. If personal service upon the lienholder cannot be completed in time to give the lienholder the minimum notice required by this subsection, the court may set a new hearing date.