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90th General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 2086: Exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions

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

What it does

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.

Sponsors

Not listed

Cost

No fiscal note

Senate subcommittee · named February 6, 2024

  • Sen. Dawn Driscoll (R) · dawn.driscoll@legis.iowa.gov
  • Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov
  • Sen. Carrie Koelker (R) · carrie.koelker@legis.iowa.gov

In plain words

  1. January 23, 2024Filed in the Senate and sent to the Ways and Means committee
  2. February 6, 2024Senate subcommittee named: Driscoll, Dotzler and Koelker
  3. April 11, 2024Subcommittee recommended passing it with changes

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/90/SF2086