HB-4880, As Passed House, August 4, 2004

SUBSTITUTE FOR

HOUSE BILL NO. 4880

                                                                             A bill to provide for the exemption of certain manufactured                       

housing property from certain taxes; to levy and collect a state            

specific tax upon certain manufactured housing property; to                 

provide for the disposition of the state specific tax; to                   

prescribe the powers and duties of certain local government                 

officials; to provide penalties; and to repeal acts and parts of            

acts.                                                                       

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1       Sec. 1.  This act shall be known and may be cited as the                    

2   "Michigan manufactured housing specific tax act".  It is the                

3   legislature's intent that the tax imposed under this act be                 

4   levied and administered as a state specific tax.                            

5       Sec. 2.  As used in this act:                                               

6       (a) "Licensee" means an owner of a licensed mobile home park                

7   or a licensed campground.                                                   

1       (b) "Manufactured home" means either of the following:                      

2                                                                                (i) A mobile home.                                                                  

3       (ii) A park model home.                                                      

4       (c) "Mobile home" and "mobile home park" mean those terms as                

5   defined in the mobile home commission act, 1987 PA 96, MCL                  

6   125.2301 to 125.2349.                                                       

7       (d) "Park model home" means a temporary dwelling or a vehicle               

8   designed as temporary living quarters, for recreational, camping,           

9   seasonal, or travel use that meets all of the following                     

10  requirements:                                                               

11                                                                               (i) Has less than 400 square feet of living area.                                   

12      (ii) Is built on a single chassis, is mounted on wheels, and                 

13  is drawn by another vehicle.                                                

14      (iii) Is unable to be licensed for over-the-road travel                      

15  without a special permit.                                                   

16      (iv) Is able to be titled and registered as a trailer coach                  

17  under the Michigan vehicle code, 1949 PA 300, MCL 257.1 to                  

18  257.923.                                                                    

19      (e) "Qualified manufactured housing property" means a                       

20  manufactured home located in a licensed mobile home park or a               

21  licensed campground.  Qualified manufactured housing property               

22  includes appurtenant structures to a manufactured home,                     

23  including, but not limited to, all of the following:                        

24                                                                               (i) Garages and sheds.                                                              

25      (ii) Patios, decks, and porches.                                             

26      (iii) Steps and sidewalks.                                                   

27      (f) "State specific tax" means the Michigan manufactured                    

1   housing specific tax levied under this act.                                 

2       Sec. 3.  Qualified manufactured housing property is exempt                  

3   from ad valorem property taxes collected under the general                  

4   property tax act, 1893 PA 206, MCL 211.1 to 211.157, as provided            

5   under section 2a of the general property tax act, 1893 PA 206,              

6   MCL 211.2a.                                                                 

7       Sec. 4.  (1) Beginning December 31, 2004, each licensee                     

8   shall collect and remit the state specific tax levied under this            

9   act, which shall be a tax upon the owner or occupant of qualified           

10  manufactured housing property.  The state specific tax levied               

11  under this act in each year is as follows:                                  

12      (a) In 2005, $4.50 per month.                                               

13      (b) In 2006, $6.00 per month.                                               

14      (c) In 2007, $7.50 per month.                                               

15      (d) In 2008, $9.00 per month.                                               

16      (e) In 2009, $10.50 per month.                                              

17      (f) In 2010 and each year after 2010, $12.00 per month.                     

18      (2) Each licensee shall remit the state specific tax                        

19  collected under this act to the treasurer of the local tax                  

20  collecting unit in which the licensed mobile home park or                   

21  licensed campground is located on or before the fifth day of each           

22  month for the immediately preceding month.  A licensee may add to           

23  the charges for qualified manufactured housing property in the              

24  licensed mobile home park or licensed campground an amount equal            

25  to the specific tax collected and remitted for that qualified               

26  manufactured housing property.                                              

27      (3) The treasurer of the local tax collecting unit in which a               

1   licensed mobile home park or licensed campground is located shall           

2   accept, verify, and disburse the state specific tax collected               

3   under subsection (1) as follows:                                            

4       (a) In 2005, as follows:                                                    

5                                                                                (i) To the state school aid fund, $12.00 from the July levy                         

6   and $12.00 from the December levy.                                          

7       (ii) To the local school district in which the manufactured                  

8   home is located, $6.00 from the July levy and $6.00 from the                

9   December levy.  The amount of the state specific tax distributed            

10  to the local school district under this subparagraph shall be               

11  used by the local school district for nonoperating purposes                 

12  only.                                                                       

13      (iii) To the local unit of government in which the                           

14  manufactured home is located, $4.50 from the July levy and $4.50            

15  from the December levy.                                                     

16      (iv) To the county in which the manufactured home is located,                

17  $4.50 from the July levy and $4.50 from the December levy.                  

18      (b) In 2006, as follows:                                                    

19                                                                               (i) To the state school aid fund, $12.00 from the July levy                         

20  and $12.00 from the December levy.                                          

21      (ii) To the local school district in which the manufactured                  

22  home is located, $12.00 from the July levy and $12.00 from the              

23  December levy.  The amount of the state specific tax distributed            

24  to the local school district under this subparagraph shall be               

25  used by the local school district for nonoperating purposes                 

26  only.                                                                       

27      (iii) To the local unit of government in which the                           

1   manufactured home is located, $6.00 from the July levy and $6.00            

2   from the December levy.                                                     

3       (iv) To the county in which the manufactured home is located,                

4   $6.00 from the July levy and $6.00 from the December levy.                  

5       (c) In 2007, as follows:                                                    

6                                                                                (i) To the state school aid fund, $12.00 from the July levy                         

7   and $12.00 from the December levy.                                          

8       (ii) To the local school district in which the manufactured                  

9   home is located, $18.00 from the July levy and $18.00 from the              

10  December levy.  The amount of the state specific tax distributed            

11  to the local school district under this subparagraph shall be               

12  used by the local school district for nonoperating purposes                 

13  only.                                                                       

14      (iii) To the local unit of government in which the                           

15  manufactured home is located, $7.50 from the July levy and $7.50            

16  from the December levy.                                                     

17      (iv) To the county in which the manufactured home is located,                

18  $7.50 from the July levy and $7.50 from the December levy.                  

19      (d) In 2008, as follows:                                                    

20                                                                               (i) To the state school aid fund, $12.00 from the July levy                         

21  and $12.00 from the December levy.                                          

22      (ii) To the local school district in which the manufactured                  

23  home is located, $24.00 from the July levy and $24.00 from the              

24  December levy.  The amount of the state specific tax distributed            

25  to the local school district under this subparagraph shall be               

26  used by the local school district for nonoperating purposes                 

27  only.                                                                       

1       (iii) To the local unit of government in which the                           

2   manufactured home is located, $9.00 from the July levy and $9.00            

3   from the December levy.                                                     

4       (iv) To the county in which the manufactured home is located,                

5   $9.00 from the July levy and $9.00 from the December levy.                  

6       (e) In 2009, as follows:                                                    

7                                                                                (i) To the state school aid fund, $12.00 from the July levy                         

8   and $12.00 from the December levy.                                          

9       (ii) To the local school district in which the manufactured                  

10  home is located, $30.00 from the July levy and $30.00 from the              

11  December levy.  The amount of the state specific tax distributed            

12  to the local school district under this subparagraph shall be               

13  used by the local school district for nonoperating purposes                 

14  only.                                                                       

15      (iii) To the local unit of government in which the                           

16  manufactured home is located, $10.50 from the July levy and                 

17  $10.50 from the December levy.                                              

18      (iv) To the county in which the manufactured home is located,                

19  $10.50 from the July levy and $10.50 from the December levy.                

20      (f) In 2010 and each year after 2010, as follows:                           

21                                                                               (i) To the state school aid fund, $12.00 from the July levy                         

22  and $12.00 from the December levy.                                          

23      (ii) To the local school district in which the manufactured                  

24  home is located, $36.00 from the July levy and $36.00 from the              

25  December levy.  The amount of the state specific tax distributed            

26  to the local school district under this subparagraph shall be               

27  used by the local school district for nonoperating purposes                 

1   only.                                                                       

2       (iii) To the local unit of government in which the                           

3   manufactured home is located, $12.00 from the July levy and                 

4   $12.00 from the December levy.                                              

5       (iv) To the county in which the manufactured home is located,                

6   $12.00 from the July levy and $12.00 from the December levy.                

7       Sec. 5.  If a licensed mobile home park or licensed                         

8   campground is located in more than 1 local tax collecting unit,             

9   the licensed mobile home park or licensed campground shall be               

10  considered to be a separate licensed mobile home park or licensed           

11  campground for each local tax collecting unit in which it is                

12  located.  The state specific tax levied under this act accruing             

13  to a local tax collecting unit in which the licensed mobile home            

14  park or licensed campground is located shall be paid to each                

15  local tax collecting unit on the basis of the qualified                     

16  manufactured housing property in each local tax collecting unit.            

17      Enacting section 1.  1959 PA 243, MCL 125.1035 to 125.1043,                 

18  is repealed effective December 31, 2004.                                    

19      Enacting section 2.  This act takes effect December 31,                     

20  2004.                                                                       

21      Enacting section 3.  This act does not take effect unless                   

22  House Bill No. 4111 of the 92nd Legislature is enacted into law.