Bill Text: IA SF2086 | 2023-2024 | 90th General Assembly | Introduced
Bill Title: A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2024-04-11 - Subcommittee recommends amendment and passage. []. [SF2086 Detail]
Download: Iowa-2023-SF2086-Introduced.html
Senate
File
2086
-
Introduced
SENATE
FILE
2086
BY
ZUMBACH
A
BILL
FOR
An
Act
exempting
certain
structures
from
inclusion
in
property
1
assessments,
and
including
effective
date
and
retroactive
2
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
5667XS
(5)
90
dg/jh
S.F.
2086
Section
1.
Section
427A.1,
Code
2024,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
6A.
Notwithstanding
the
other
provisions
3
of
this
section,
a
structure
shall
not
be
assessed
and
taxed
4
as
real
property
if
the
structure
is
described
by
all
of
the
5
following:
6
a.
The
structure
is
not
connected
to
a
gas,
electricity,
7
water,
or
sewer
utility.
8
b.
The
structure
is
no
larger
than
six
hundred
square
feet.
9
c.
The
structure
is
not
anchored
to
a
permanent
foundation
10
except
by
the
structure’s
own
weight.
11
d.
The
structure
is
able
to
be
moved
off
the
property
12
without
deconstructing,
dismantling,
or
otherwise
disassembling
13
the
structure.
14
Sec.
2.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
15
importance,
takes
effect
upon
enactment.
16
Sec.
3.
RETROACTIVE
APPLICABILITY.
This
Act
applies
17
retroactively
to
assessment
years
beginning
on
or
after
January
18
1,
2024.
19
EXPLANATION
20
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
21
the
explanation’s
substance
by
the
members
of
the
general
assembly.
22
This
bill
prohibits
a
structure
from
being
assessed
and
23
taxed
as
real
property
if
it
is
not
connected
to
a
utility
24
(water,
sewage,
gas,
or
electricity);
is
no
larger
than
600
25
square
feet;
is
not
anchored
to
a
permanent
foundation
except
26
by
the
structure’s
own
weight;
and
is
able
to
be
moved
off
the
27
property
without
deconstructing,
dismantling,
or
otherwise
28
disassembling
the
structure.
29
The
bill
is
effective
upon
enactment
and
applies
30
retroactively
to
assessment
years
beginning
on
or
after
January
31
1,
2024.
32
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