# Iowa SF 348: A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.

Iowa SF 348, A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions., is a 91st General Assembly (2025–2026) Senate bill sponsored by Dan Zumbach (Republican); status failed, last action 2025-03-25 (Subcommittee recommends amendment and passage.) (as of 2026-10-18).

- Canonical: https://policyrisk.com/state-bill/IA-SF348-2025-2026
- As of: 2026-10-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Iowa SF 348
- State: Iowa
- Session: 91st General Assembly (2025–2026)
- Title: A bill for an act exempting certain structures from inclusion in property assessments, and including effective date and retroactive applicability provisions.
- Status: failed
- Chamber: Senate
- Introduced: 2025-02-18
- Last action: 2025-03-25, Subcommittee recommends amendment and passage.
- Sponsor: Dan Zumbach (Republican)
- Cosponsors: 0
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Dan Zumbach (Republican), Senate

## Actions (4)

- 2025-03-25: Subcommittee recommends amendment and passage. (legislature)
- 2025-03-24: Subcommittee Meeting: 03/25/2025 12:00PM Room 217 Conference Room. (legislature)
- 2025-03-03: Subcommittee: Schultz, Dawson, and Dotzler. (Senate)
- 2025-02-18: Introduced, referred to Ways and Means. (Senate)

## Bill text

- As Introduced: [PDF](https://www.legis.iowa.gov/docs/publications/LGI/91/SF348.pdf)

## Related bills

- HF 2801: A bill for an act modifying the major economic growth attraction program, and including effective date provisions. (Formerly HSB 785.) Effective date: 10/02/20… (signed)
- SF 2472: A bill for an act relating to state and local government taxes, fees, financial authority, and budgets, by modifying property assessment provisions, divisions… (signed)
- HF 2601: A bill for an act relating to campaign finance, including participation in ballot issue campaigns by foreign nationals and investigations of election misconduc… (signed)
- SF 2471: A bill for an act relating to fees for lifetime fur harvester licenses. (Formerly SF 2317, SSB 3121.) Effective date: 07/01/2026. (signed)
- SF 2399: A bill for an act relating to bail and bond amounts and conditions. (Formerly SSB 3162.) Effective date: 07/01/2026. (signed)
- SF 2299: A bill for an act relating to the district-to-community college sharing or concurrent enrollment program. (Formerly SF 2176.) Vetoed 6-2-26. (vetoed)

## Sources
- [As Introduced (PDF)](https://www.legis.iowa.gov/docs/publications/LGI/91/SF348.pdf)

## Related
- [HF 2801: A bill for an act modifying the major economic growth attraction program, and i…](https://policyrisk.com/state-bill/IA-HF2801-2025-2026)
- [SF 2472: A bill for an act relating to state and local government taxes, fees, financial…](https://policyrisk.com/state-bill/IA-SF2472-2025-2026)
- [HF 2601: A bill for an act relating to campaign finance, including participation in ball…](https://policyrisk.com/state-bill/IA-HF2601-2025-2026)
- [SF 2471: A bill for an act relating to fees for lifetime fur harvester licenses. (Former…](https://policyrisk.com/state-bill/IA-SF2471-2025-2026)
- [SF 2399: A bill for an act relating to bail and bond amounts and conditions. (Formerly S…](https://policyrisk.com/state-bill/IA-SF2399-2025-2026)
- [SF 2299: A bill for an act relating to the district-to-community college sharing or conc…](https://policyrisk.com/state-bill/IA-SF2299-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/IA-SF348-2025-2026 (as of 2026-10-18).