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

Where it is now

1. ✓
   Done: IntroducedFebruary 18, 2025
2. ✓
   Done: SubcommitteeMarch 3, 2025
3. ✕
   Stopped: Senate committeeDied when the General Assembly ended
4. Next: Passes the Senate
5. Next: House committeeFunnel: by March 20, 2026
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 October 2, 2026. 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 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.

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 March 3, 2025. On March 25, 2025 it recommended amendment and passage.

• Sen. Jason Schultz REmail
• Sen. Dan Dawson REmail
• Sen. William A. Dotzler Jr. DEmail

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

Family tree

Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.

Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.

Tried before

This idea has been filed in an earlier General Assembly. None got through a chamber.

• SF 2086 Exempting certain structures from inclusion in property assessments, and including effecti…
  90th General Assembly · Subcommittee recommends passage · similar
  Cleared committee

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.