# Iowa Code § 435.2: Placement and taxation

> Iowa · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.2

## Section

- **Citation:** Iowa Code § 435.2
- **Heading:** Placement and taxation
- **Jurisdiction:** Iowa
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** IA Code / Title X / Chapter 435 / Section 435.2

## Text

(1) If a mobile home is placed outside a mobile home park, the home is to be assessed and taxed as real estate.

(2) If a manufactured home is placed in a manufactured home community or a mobile home park, the home must be titled and is subject to the manufactured or mobile home square foot tax. If a manufactured home is placed outside a manufactured home community or a mobile home park, the home must be titled and is to be assessed and taxed as real estate.

(3) For the purposes of this chapter, a modular home shall not be construed to be a mobile home or manufactured home. If a modular home is placed inside or outside a manufactured home community or a mobile home park, the home shall be considered real property and is to be assessed and taxed as real estate. However, if a modular home is placed in a manufactured home community or mobile home park which was in existence on or before January 1, 1998, that modular home shall be subject to property tax pursuant to section 435.22. This subsection shall not prohibit the location of a modular home within a manufactured home community or mobile home park.

2009 Acts, ch 133, §146; 2010 Acts, ch 1069, §53, 147

## Nearby sections

- [Iowa Code § 435.1 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.1.md)
- [Iowa Code § 435.2 Placement and taxation.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.2.md)
- [Iowa Code § 435.18 Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.18.md)
- [Iowa Code § 435.22 Annual tax credit.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.22.md)
- [Iowa Code § 435.23 Exemptions prorating tax.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.23.md)
- [Iowa Code § 435.24 Collection of tax.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.24.md)
- [Iowa Code § 435.25 Apportionment and collection of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.25.md)
- [Iowa Code § 435.26 Conversion to real property.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.26.md)
- [Iowa Code § 435.26A Surrender of title.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.26A.md)
- [Iowa Code § 435.26B Affidavit in lieu of surrender of certificate of title manufactured and mobile homes.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.26B.md)
- [Iowa Code § 435.27 Reconversion.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.27.md)
- [Iowa Code § 435.28 County treasurer to notify assessor.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.28.md)
- [Iowa Code § 435.29 Civil penalty.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.29.md)
- [Iowa Code § 435.33 Rent reimbursement.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.33.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.2. Check the current official text before relying on it. Not legal advice.