Mobile Home Taxation Task Force
| Type | Bill |
|---|---|
| Session | 2024 Regular Session |
| Subjects |
Concerning the distraint sale of a mobile home to collect delinquent property taxes, and, in connection therewith, temporarily suspending the distraint sale of mobile homes, creating a task force on mobile home ownership and taxation, and making an appropriation.
Bill Summary:
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.)
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 24-183 to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.003 (Attachment B) | The motion passed without objection. | Vote summary |
| Refer Senate Bill 24-183, as amended, to the Committee on Appropriations. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment J.001 | The motion passed without objection. | Vote summary |
| Refer Senate Bill 24-183, as amended, to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. | The motion passed on a vote of 8-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment L.001 (Attachment A). | The motion passed without objection. | Vote summary |
| Refer Senate Bill 24-183, as amended, to the Committee on Appropriations. | The motion passed on a vote of 6-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/06/2024 | House Amendments | REPASS |
34
AYE
0
NO
1
OTHER
|
Vote record |
| 05/06/2024 | House Amendments | CONCUR |
33
AYE
1
NO
1
OTHER
|
Vote record |
| 04/15/2024 | Third Reading | BILL |
32
AYE
0
NO
3
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/03/2024 | Third Reading | BILL |
63
AYE
1
NO
1
OTHER
|
Vote record |
| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
|---|---|---|---|---|
| 05/02/2024 | L.004 | Second Reading | Passed [**] | |
| 04/23/2024 | L.003 | HOU Transportation, Housing & Local Government | Passed [*] | |
| 04/12/2024 | J.001 | SEN Appropriations | Passed [*] | |
| 03/28/2024 | L.001 | SEN Local Government & Housing | Passed [*] |
| Date | Location | Action |
|---|---|---|
| 05/31/2024 | Governor | Governor Signed |
| 05/16/2024 | Governor | Sent to the Governor |
| 05/16/2024 | House | Signed by the Speaker of the House |
| 05/16/2024 | Senate | Signed by the President of the Senate |
| 05/06/2024 | Senate | Senate Considered House Amendments - Result was to Concur - Repass |
| 05/03/2024 | House | House Third Reading Passed - No Amendments |
| 05/02/2024 | House | House Second Reading Special Order - Passed with Amendments - Committee, Floor |
| 04/30/2024 | House | House Committee on Appropriations Refer Unamended to House Committee of the Whole |
| 04/23/2024 | House | House Committee on Transportation, Housing & Local Government Refer Amended to Appropriations |
| 04/15/2024 | House | Introduced In House - Assigned to Transportation, Housing & Local Government |
| 04/15/2024 | Senate | Senate Third Reading Passed - No Amendments |
| 04/12/2024 | Senate | Senate Second Reading Special Order - Passed with Amendments - Committee |
| 04/12/2024 | Senate | Senate Committee on Appropriations Refer Amended - Consent Calendar to Senate Committee of the Whole |
| 03/28/2024 | Senate | Senate Committee on Local Government & Housing Refer Amended to Appropriations |
| 03/18/2024 | Senate | Introduced In Senate - Assigned to Local Government & Housing |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 05/31/2024 | 303 | Mobile Home Taxation Task Force |