Exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedJanuary 23, 2024
2. ✓
   Done: SubcommitteeFebruary 6, 2024
3. ✕
   Stopped: Senate committeeDied when the General Assembly ended
4. Next: Passes the Senate
5. Next: House committee
6. Next: Passes the House
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The General Assembly adjourned on April 19, 2024. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill prohibits a structure from being assessed and taxed as real property if it is not connected to a utility (water, sewage, gas, or electricity); is no larger than 600 square feet; is not anchored to a permanent foundation except by the structure’s own weight; and is able to be moved off the property without deconstructing, dismantling, or otherwise disassembling the structure. The bill is effective upon enactment and applies retroactively to assessment years beginning on or after January 1, 2024.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text

Senate subcommittee

Named February 6, 2024. On April 11, 2024 it recommended amendment and passage. [].

• Sen. Dawn Driscoll REmail
• Sen. William A. Dotzler Jr. DEmail
• Sen. Carrie Koelker REmail

Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part

Iowa Code it changes

Amends§427A.1

Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works

Similar bills

• SF 348 Exempting certain structures from inclusion in property assessments, and including effecti…
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Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.