Property tax: other; scope of mobile homes subject to general ad valorem property taxes; modify. Amends sec. 2a of 1893 PA 206 (MCL 211.2a). TIE BAR WITH: SB 0492'23
Impact
The implications of SB 0491 are significant as it modifies the way mobile homes are treated under state tax law. By classifying these homes as real property, owners may experience a shift in their property tax obligations, potentially leading to higher taxes if their property is assessed more stringently. This could have economic effects on mobile home owners and the housing market, especially if mobile homes are a common living arrangement in certain areas.
Summary
Senate Bill 0491 seeks to amend the General Property Tax Act (1893 PA 206) regarding the classification and assessment of mobile homes. Specifically, the bill stipulates that mobile homes, which are not covered under the existing legislation for specific taxes, will now be recognized as real property for tax purposes when they are situated on assessable land. This means that the mobile homes will be taxed as part of the property on which they are placed, whether or not they are permanently anchored to the ground.
Contention
The bill may encounter contention, particularly from stakeholders who argue that the reclassification could unfairly burden low-income families residing in mobile homes with increased property taxes. Potential opposition may arise from advocacy groups representing mobile home owners, who could argue that this amendment disregards the unique economic challenges faced by residents living in mobile communities.
Additional_info
Moreover, the proposal includes a tie to Senate Bill 0492, indicating that the enactment of SB 0491 is contingent on the passage of related legislation. This interconnectedness underscores the importance of assessing both bills in tandem to understand the broader legislative strategy affecting property tax law in Michigan.
Same As
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
Property tax: other; scope of mobile homes subject to general ad valorem property taxes; modify. Amends sec. 2a of 1893 PA 206 (MCL 211.2a). TIE BAR WITH: HB 5162'23
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
Mobile homes: other; mobile home commission act; modify. Amends secs. 4, 5, 16 & 43 of 1987 PA 96 (MCL 125.2304 et seq.). TIE BAR WITH: HB 4886'23, HB 4887'23, HB 4889'23