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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 348: 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 October 2, 2026. 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 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.

Sponsors

Sen. Dan Zumbach (R)

Cost

No fiscal note

Senate subcommittee · named March 3, 2025

  • Sen. Jason Schultz (R) · jason.schultz@legis.iowa.gov
  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. William A. Dotzler Jr. (D) · bill.dotzler@legis.iowa.gov

Lobbying · 0 for, 1 against

Against: Kurtis Bower

In plain words

  1. February 18, 2025Filed in the Senate and sent to the Ways and Means committee
  2. March 3, 2025Senate subcommittee named: Schultz, Dawson and Dotzler
  3. March 25, 2025Subcommittee 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/91/SF348