Iowa Code ch. 414 § 414.28A
Land-leased communities
Operative Text
1. “Land-leased community” means any site, lot, field, or tract of land under common ownership upon which ten or more occupied manufactured homes are harbored, either free of charge or for revenue purposes, and shall include any building, structure, or enclosure used or intended for use as part of the equipment of the land-leased community. The term “land-leased community” shall not be construed to include homes, buildings, or other structures temporarily maintained by any individual, educational institution, or company on their own premises and used exclusively to house their own labor or students. 2. A city shall not adopt or enforce zoning or subdivision regulations or other ordinances which disallow or make infeasible the plans and specifications of land-leased communities because the housing within the land-leased community will be manufactured housing. 3. A manufactured home located in a land-leased community shall be taxed under section 435.22 as if the manufactured home were located in a mobile home park.
Iowa Code § 414.28A establishes what qualifies as a "land-leased community" — broadly, any commonly owned tract of land hosting ten or more occupied manufactured homes — and sets two key rules for such communities. First, cities are prohibited from using zoning, subdivision, or other local ordinances to block or effectively prevent land-leased communities simply because the housing involved is manufactured housing. Second, manufactured homes situated in these communities are subject to property taxation under the same framework that applies to homes in mobile home parks, specifically Iowa Code § 435.22.
Plain English — not legal advice.
Operators and developers of land-leased communities can point to § 414.28A when a municipality attempts to use zoning or subdivision regulations to single out manufactured housing for exclusion or to impose requirements that make a project economically unworkable. Compliant operators generally document that their community meets the statutory definition — ten or more occupied manufactured homes on commonly owned land — and ensure that tax filings for individual homes follow the § 435.22 mobile home park framework rather than standard real property assessment procedures. Keeping records of local regulatory interactions can be useful if a municipality's ordinance appears to conflict with the state's prohibition.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Residents of land-leased communities benefit from § 414.28A's protection against local governments using zoning or subdivision rules to effectively eliminate manufactured housing communities. If a city enacts or enforces an ordinance that appears to target or exclude land-leased communities on the basis that the homes are manufactured housing, tenants and community advocates may raise the state law as a basis for challenging that ordinance. Tenants who have questions about how this provision applies to their community's situation may find it helpful to consult a tenant-rights organization or legal aid office familiar with Iowa housing law.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 18, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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