Maryland 2022 Regular Session

Maryland House Bill HB1477

Introduced
2/28/22  
Refer
2/28/22  
Refer
3/11/22  
Report Pass
3/19/22  
Engrossed
3/21/22  
Refer
3/21/22  
Report Pass
4/8/22  
Enrolled
4/9/22  
Chaptered
5/12/22  

Caption

Washington County - Mobile Home Parks and Mobile Home Tax - Revisions and Repeal

Impact

The enactment of HB 1477 is poised to alter local tax structures significantly. By allowing Washington County to levy taxes on mobile home park services and accommodations, it creates a new revenue stream for local governance. Moreover, the bill retroactively applies to any mobile home tax imposed in the county since July 1, 2020, thereby addressing any existing tax issues during that period. This presents a notable shift in the way local governments can regulate and benefit from mobile home structures, potentially affecting families living in these communities.

Summary

House Bill 1477 addresses the taxation framework related to mobile home parks in Washington County, Maryland. This legislation authorizes the county to impose a tax on accommodations in mobile home parks and services provided by such parks. Furthermore, it repeals existing provisions that previously allowed the county to impose a tax on the use of mobile homes and removes the requirement for state assessment in specific circumstances. This change is significant as it seeks to streamline tax processes related to mobile homes in the county.

Sentiment

Overall, sentiment around HB 1477 appears largely supportive among county officials and stakeholders advocating for greater local control over taxation. Proponents argue that the bill equips the county with the necessary tools to manage mobile home-related taxes effectively, contributing to local economic health. However, there may be concerns from community members worried about the potential burden this new tax could place on mobile home residents, particularly those with limited income who may struggle to accommodate additional financial obligations.

Contention

Critical points of contention surrounding HB 1477 include discussions about the fairness and implications of imposing new taxes on mobile home residents. Critics may argue that such taxes could disproportionately affect low-income families living in mobile home parks, potentially leading to increased financial strain. Therefore, while the bill aims to enhance local tax revenues and authority, it also raises important conversations about equity and accessibility for vulnerable populations in Washington County.

Companion Bills

No companion bills found.

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