Mobile Home Taxation Task Force

The act suspends the statutory process for the distraint sale of a mobile home to collect delinquent property tax and creates a task force to make recommendations for statutory changes in order to bring state law into compliance with the United States supreme court's recent decision affirming a property owner's constitutional right to the value of their property in excess of their tax debt.

The task force on mobile home ownership and taxation (task force), created in the division of housing of the department of local affairs (division), consists of the following 17 members:

• 4 members from the general assembly;
• A current or former county treasurer;
• A current or former county assessor;
• Either a current or former county clerk or an individual who has expertise related to mobile home policy;
• 3 individual mobile home owners;
• A county commissioner from an urban county;
• A county commissioner from a rural county;
• A representative from a trade association that represents the mobile home industry;
• A representative of an advocacy group for affordable housing including mobile homes;
• A representative of the division;
• A representative of the department of revenue; and
• A representative of the banking industry.

In addition to recommending changes to the statute governing the distraint sale of mobile homes to ensure that any sale proceeds in excess of the owner's tax debt are paid to the owner, the task force is also charged with studying and making recommendations related to the valuation for assessment, titling, and taxation of mobile homes. The division shall consult with the task force regarding its collaborative effort with the office of information technology to develop the initial scope of work for a system for titling and registering mobile homes, including tiny homes. The task force is required to:

• Convene by June 15, 2024;
• Meet at least once a month during the 2024 legislative interim, or more often as directed by the chairperson; and
• Submit a report with its findings and recommendations for legislation concerning mobile home ownership and taxation to the legislative oversight committee concerning tax policy on or before October 1, 2024.

The task force is repealed, effective January 1, 2025.

The act appropriates $53,995 from the general fund to the department of local affairs for use by the division in implementing the act.

APPROVED by Governor May 31, 2024

EFFECTIVE May 31, 2024
(Note: This summary applies to this bill as enacted.)