Michigan House Bill HB5162

Michigan 2023-2024 Regular Session

• Introduced: 10/17/23
• Refer: 10/17/23

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: HB 5163'23

Impact

By implementing this specific tax, HB 5162 will replace the broader ad valorem property tax typically levied on mobile homes, thus allowing owners of qualifying trailer coaches to benefit from reduced overall property taxation while still contributing to park maintenance and regulation enforcement. The bill specifically outlines provisions granting exemptions to transient users to encourage tourism, promoting short-term occupancy without the financial burden of taxation.

Summary

House Bill 5162 seeks to amend the regulations surrounding trailer coach parks in the state of Michigan, specifically addressing the taxation of occupied trailer coaches. The bill introduces a monthly specific tax of $3.00 on each owner-occupied trailer coach located within licensed trailer coach parks. This additional taxation framework aims to establish a clearer tax protocol for mobile homes while providing exemptions for temporary occupants such as tourists, who do not occupy the space for more than 90 days in any given year.

Conclusion

Overall, if passed, HB 5162 is expected to modernize the taxation framework for trailer parks in Michigan, potentially leading to increased compliance and uniformity in how these spaces are regulated. The ongoing discussions will need to address stakeholder concerns to ensure that the benefits of the bill can be realized without disproportionately impacting any group involved.

Contention

The bill's details have raised discussions among stakeholders, particularly regarding the implications for park owners and the financial management of trailer coach parks. Some licensees may oppose the tax due to fears it could limit the number of trailer coaches allowed, as they might be concerned about compliance burdens and potential loss of business. Additionally, questions have been raised about the enforcement mechanisms for collecting this tax and how they will affect both long-term residents and seasonal tourists.