House File 669 H-8343 Amend House File 669 as follows: 1 1. Page 1, before line 7 by inserting: 2 < Sec. ___. Section 435.22, subsection 1, paragraph b, 3 subparagraphs (1) and (3), Code 2024, are amended to read as 4 follows: 5 (1) If the owner of the home is an Iowa resident, has 6 attained the age of twenty-three years on or before December 31 7 of the base year, and has an income when included with that of 8 a spouse which is less than eight forty thousand five hundred 9 dollars per year, the annual tax shall not be imposed on the 10 home. If the income is eight thousand five hundred dollars or 11 more but less than sixteen thousand five hundred dollars, the 12 annual tax shall be computed as follows: 13 If the Household Annual Tax Per 14 Income is: Square Foot: 15 $ 8,500 —— 9,499.99 3.0 cents 16 9,500 —— 10,499.99 6.0 17 10,500 —— 12,499.99 10.0 18 12,500 —— 14,499.99 13.0 19 14,500 —— 16,499.99 15.0 20 (3) Beginning with the 1998 base year, the income dollar 21 amounts set forth in this paragraph “b” shall be multiplied 22 by the cumulative adjustment factor for that base year as 23 determined in section 425.23, subsection 4 . 24 Sec. ___. Section 435.22, subsection 2, paragraphs a and b, 25 Code 2024, are amended to read as follows: 26 a. For the sixth through ninth years after the year of 27 manufacture the annual tax is ninety percent of the tax 28 computed according to subsection 1 , paragraph “a” or “b” , 29 whichever is applicable unless subsection 1, paragraph “b” , 30 applies . 31 b. For all homes ten or more years after the year of 32 manufacture the annual tax is eighty percent of the tax 33 computed according to subsection 1 , paragraph “a” or “b” , 34 whichever is applicable unless subsection 1, paragraph “b” , 35 -1- HF 669.4324 (2) 90 cm/jh 1/ 3 #1.

applies . 1 Sec. ___. NEW SECTION . 555D.1 Definitions. 2 As used in this chapter, unless the context otherwise 3 requires: 4 1. “Abandoned mobile home” means a mobile home that is 5 left unoccupied on rural property without the consent of the 6 property owner for more than one year. 7 2. “Mobile home” means any vehicle without motive power 8 used or so manufactured or constructed as to permit its being 9 used as a conveyance upon the public streets and highways and 10 so designed, constructed, or reconstructed as will permit the 11 vehicle to be used as a place for human habitation by one or 12 more persons. 13 3. “Personal property” includes personal property of a 14 mobile home owner that is inside the mobile home. 15 4. “Rural property” means any real property that is outside 16 of city limits and outside the incorporated limits of a city 17 which has adopted a zoning ordinance but which has not extended 18 the ordinance to the area permitted under section 414.23. 19 Sec. ___. NEW SECTION . 555D.2 Abandoned mobile home —— 20 rural property. 21 1. Notwithstanding any other provision of law to the 22 contrary, an owner of rural property may have an abandoned 23 mobile home, including personal property, removed from the 24 owner’s property and shall not be required to do any of the 25 following: 26 a. Provide notice to the last known registered owner of the 27 abandoned mobile home, any lienholders of record, or any other 28 known claimant. 29 b. Acquire a certificate of title from the county treasurer 30 of the county where the abandoned mobile home is located. 31 c. Notify the sheriff in the county where the mobile home is 32 located under section 555B.2. 33 d. Bring an action for abandonment under section 555B.3. 34 2. Any owners, lienholders, or other claimants of the 35 -2- HF 669.4324 (2) 90 cm/jh 2/ 3

abandoned mobile home shall not have any cause of action 1 against an owner of rural property for action taken under this 2 chapter. > 3 2. Page 4, after line 22 by inserting: 4 < Sec. ___. APPLICABILITY. The following apply to taxes due 5 and payable on or after July 1, 2025: 6 1. The section of this Act amending section 435.22, 7 subsection 1, paragraph “b”, subparagraphs (1) and (3). 8 2. The section of this Act amending section 435.22, 9 subsection 2, paragraphs “a” and “b”. > 10 3. Title page, line 2, after < licenses, > by inserting 11 < mobile homes and manufactured homes property taxes, removal of 12 abandoned mobile homes on rural property, > 13 4. Title page, line 3, by striking < and possession of 14 property > and inserting < possession of property, and including 15 applicability provisions > 16 5. By renumbering as necessary. 17 ______________________________ LOHSE of Polk -3- HF 669.4324 (2) 90 cm/jh 3/ 3 #2. #3. #4. #5.