Michigan Senate Bill SB0492

Michigan 2023-2024 Regular Session

• Introduced: 9/13/23
• Refer: 9/13/23

Caption

Taxation: mobile homes; specific tax on certain owners and occupants of certain mobile homes; modify. Amends sec. 41 of 1959 PA 243 (MCL 125.1041). TIE BAR WITH: SB 0491'23

Impact

The proposed amendments would effectively streamline the taxation process for trailers in these parks, potentially increasing state revenues from trailer coach occupants without overburdening them with additional property taxes. Additionally, there is a provision for a tax deduction for those trailers that are used temporarily by out-of-state tourists, provided they do not occupy the space for over 90 days. This helps to encourage tourism while balancing the needs of local economies dependent on mobile home residents.

Summary

Senate Bill 492 seeks to amend the 1959 Public Act 243, which regulates trailer coach parks in Michigan. The bill introduces a specific tax of $3.00 per month on each occupied owner-occupied trailer that occupies space in a trailer park. This tax is imposed on the owners or occupants of such trailers, and notably, the collected tax serves as a substitute for any general ad valorem property tax that would normally apply to the trailer while it resides within a trailer park. Thus, owner-occupied trailers are exempt from the general property tax under the state law, presenting a significant financial relief to mobile homeowners within designated parks.

Contention

Debate surrounding SB 492 focuses on the implications of modifying tax structures in trailer parks and how it affects local governance. Proponents argue that the bill simplifies the tax situation for trailer owners, fostering a more predictable financial environment for homeowners. However, critics caution that it could reduce local governments' ability to generate revenue dynamically, leading to challenges in maintaining community services. The tie bar with Senate Bill 491 suggests that the implementation of this tax amendment is contingent upon the enactment of another bill, further entrenching concerns about budgetary impacts across municipalities.

Additional_notes

In summary, SB 492 represents a shift in the financial landscape of mobile home taxation in Michigan, aiming for better efficiency while potentially provoking a debate on local governmental revenues and the long-term sustainability of tax measures affecting transient populations.