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The task force is repealed, effective January 1, 2025.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