Iowa § 435.23 Exemptions — prorating tax

Iowa Statutes

§ 435.23 — Exemptions — prorating tax

Iowa § 435.23

Title XFINANCIAL RESOURCES

Ch. 435PROPERTY TAXES ON MANUFACTURED AND MOBILE HOMES

This text of Iowa § 435.23 (Exemptions — prorating tax) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 435.23 (2026).

Text

1.The manufacturer’s and retailer’s inventory of mobile homes, manufactured homes, or modular homes not in use as a place of human habitation shall be exempt from the annual tax. All travel trailers, fifth-wheel travel trailers, and towable recreational vehicles shall be exempt from this tax. The homes, travel trailers, fifth-wheel travel trailers, and towable recreational vehicles in the inventory of manufacturers and retailers shall be exempt from personal property tax.

2.The homes coming into Iowa from out of state and located in a manufactured home community or mobile home park shall be liable for the tax computed pro rata to the nearest whole month, for the time the home is actually situated in Iowa.

Free access — add to your briefcase to read the full text and ask questions with AI

1. The manufacturer’s and retailer’s inventory of mobile homes, manufactured homes, or
modular homes not in use as a place of human habitation shall be exempt from the annual
tax. All travel trailers, fifth-wheel travel trailers, and towable recreational vehicles shall be
exempt from this tax. The homes, travel trailers, fifth-wheel travel trailers, and towable
recreational vehicles in the inventory of manufacturers and retailers shall be exempt from
personal property tax.
2. The homes coming into Iowa from out of state and located in a manufactured home
community or mobile home park shall be liable for the tax computed pro rata to the nearest
whole month, for the time the home is actually situated in Iowa.