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Mobile Home Taxation Task Force

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.
2024 Regular Session
Fiscal Policy & Taxes
Local Government
Bill Summary

Current law specifies that after the distraint sale of a mobile home to collect delinquent property taxes, any surplus proceeds from the sale must be credited to the county general fund. The bill temporarily suspends such distraint sales as well as the accrual of delinquent interest 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 bill creates the task force on mobile home ownership and taxation (task force) in the division of housing of the department of local affairs (division). The task force consists of members of the general assembly, a treasurer, an assessor, a clerk, community representatives including the owners of mobile homes and mobile home parks, a representative from an affordable housing advocacy group, a representative of the division, and a representative of the department of revenue. 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 of mobile homes for assessment, titling of mobile homes, and taxation of mobile 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 to the transportation, housing, and local government committee of the house of representatives and the local government and housing committee of the senate on or before October 1, 2024.

The task force is repealed, effective January 1, 2025.

(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)




Bill Text

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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