# Iowa Code § 435.23: Exemptions prorating tax

> Iowa · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C435_S435.23

## Section

- **Citation:** Iowa Code § 435.23
- **Heading:** Exemptions prorating tax
- **Jurisdiction:** Iowa
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** IA Code / Title X / Chapter 435 / Section 435.23

## 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.

[C66, 71, 73, 75, 77, 79, 81, §135D.23]87 Acts, ch 210, §2C93, §435.2394 Acts, ch 1110, §10, 24; 2001 Acts, ch 153, §16; 2010 Acts, ch 1108, §11, 15; 2011 Acts, ch 25, §46; 2019 Acts, ch 67, §19, 20

## 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_S435.23. Check the current official text before relying on it. Not legal advice.