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Mobile Home Property Tax Sale Notice And Exemption

Concerning property taxation of mobile homes, and, in connection therewith, creating an exemption for low-value mobile homes and modifying the notice requirements for mobile homes to be sold due to delinquent taxes and making an appropriation.
2022 Regular Session
Fiscal Policy & Taxes
Local Government
Bill Summary

The act creates a property tax exemption for mobile homes, which includes manufactured homes, that have an actual value of $28,000 or less. The act also eliminates the requirement that a county treasurer publish a notice in a newspaper of a sale of a mobile home, which includes a manufactured home, due to property taxes owed if:

  • A distraint warrant has been delivered to the owner of the mobile home or to his or her agent; and
  • The county treasurer publishes a notice of the sale on the treasurer's website.

The act appropriates $833,193 from the general fund for the state share of districts' total program funding to offset the reduction in property tax revenue to school districts as a result of the property tax exemption.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details