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 -1- LSB 5667XS (5) 90 dg/jh 1/ 1