2003 House Bill 5034

Impose property tax on mobile homes

Introduced in the House

Aug. 13, 2003

Introduced by Rep. Matt Milosch (R-55)

To impose regular property taxes on mobile homes located on real property, rather than imposing the $3 per-month mobile home specific tax. The bill would apply whether or not the home is permanently affixed to the property.

Referred to the Committee on Commerce

Sept. 23, 2003

Referred to the Committee on Local Government and Urban Policy

Dec. 17, 2003

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Referred to the Committee on Tax Policy

May 19, 2004

Reported without amendment

With the recommendation that the bill be re-referred to the Committee on Local Government and Urban Policy.

Referred to the Committee on Local Government and Urban Policy

May 25, 2004

Reported without amendment

With the recommendation that the substitute (H-2) be adopted and that the bill then pass.

June 17, 2004

Substitute offered

To replace the previous version of the bill with one that revises many details and incorporates it into a complex legislative package that overhauls Michigan's mobile home taxation system. See House-passed bill for details.

The substitute passed by voice vote

Amendment offered by Rep. Leon Drolet (R-33)

To make explicit that when existing mobile homes become subject to ad valorem property taxes in 2011, local governments must include them in the base that establishes their maximum property tax rate under the Headlee amendment tax limitations. This would have the effect of requiring local governments to reduce the taxes of other property owners by the amount that total tax revenue increases with the addition of existing mobile homes to the tax base. After this, local government revenue could rise as new mobile homes are added to the tax base.

The amendment passed by voice vote

Amendment offered by Rep. Matt Milosch (R-55)

To establish that delinquent property tax on mobile homes will be subject to the same procedures and sanctions as delinquent taxes on other real property.

The amendment passed by voice vote

Failed in the House 38 to 46 (details)

To impose regular property taxes on manufactured housing beginning in 2011, rather than the current $3 per-month mobile home specific tax. The bill is part of a legislative package that would transition to the new system with a gradual increase to $12 per month in 2010 of the $3 monthly mobile hime "specific tax" (House Bill 4880), and after that only levy “ad valorem” property taxes based on a mobile homes's assessed value, just like site-built homes. See the introduced bill description for more package details.

Received

Motion to reconsider by Rep. Randy Richardville (R-56)

The vote by which the bill was defeated. The bill was then "passed (over) for the day," which means it can be brought up in the future for another vote at the discretion of the House leadership.

The motion passed by voice vote