H00268'03 (S-3)

HB-4880, As Passed Senate, December 2, 2004

SENATE 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) "Multisection manufactured home" means a manufactured

8 home that is constructed and transported in 2 or more sections.

9 (e) "Park model home" means a temporary dwelling or a vehicle

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

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

12 requirements:

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

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

15 is drawn by another vehicle.

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

17 without a special permit.

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

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

20 257.923.

21 (f) "Qualified manufactured housing property" means a

22 single-section manufactured home or a multisection manufactured

23 home located in a licensed mobile home park or a licensed

24 campground. Qualified manufactured housing property includes

25 appurtenant structures to a manufactured home, including, but not

26 limited to, all of the following:

27 (i) Garages and sheds.

House Bill No. 4880 as amended December 2, 2004

1 (ii) Patios, decks, and porches.

2 (iii) Steps and sidewalks.

3 (g) "Single-section manufactured home" means a manufactured

4 home that is constructed and transported in 1 section.

5 (h) "State specific tax" means the Michigan manufactured

6 housing specific tax levied under this act.

7 Sec. 3. <<(1)>> Qualified manufactured housing property is exempt

8 from ad valorem property taxes collected under the general

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

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

11 MCL 211.2a.

<<(2) Qualified manufactured housing property with a fair market value of $5,000.00 or less is exempt from the state specific tax levied under this act.>>

12 Sec. 4. (1) Beginning January 1, 2007, each licensee shall

13 collect and remit the state specific tax levied under this act,

14 which shall be a tax upon the owner or occupant of qualified

15 manufactured housing property. The state specific tax levied

16 under this act in each year is as follows:

17 (a) For a single-section manufactured home:

18 (i) In 2007, $4.00 per month.

19 (ii) In 2008, $5.00 per month.

20 (iii) In 2009, $6.00 per month.

21 (iv) In 2010, $7.00 per month.

22 (v) In 2011, $8.00 per month.

23 (vi) In 2012, $9.00 per month.

24 (vii) In 2013, $10.00 per month.

25 (viii) In 2014 and each year after 2014, $12.00 per month.

26 (b) For a multisection manufactured home:

27 (i) In 2007, $4.50 per month.

1 (ii) In 2008, $6.00 per month.

2 (iii) In 2009, $7.50 per month.

3 (iv) In 2010, $9.00 per month.

4 (v) In 2011, $10.50 per month.

5 (vi) In 2012, $12.00 per month.

6 (vii) In 2013 and each year after 2013, $14.00 per month.

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

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

9 collecting unit in which the licensed mobile home park or

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

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

12 the charges for qualified manufactured housing property in the

13 licensed mobile home park or licensed campground an amount equal

14 to the specific tax collected and remitted for that qualified

15 manufactured housing property.

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

17 a licensed mobile home park or licensed campground is located

18 shall accept, verify, and, subject to a state appropriation,

19 disburse the state specific tax collected under subsection (1) as

20 follows:

21 (a) Ten percent shall be deposited in the state treasury and

22 credited to the general fund.

23 (b) Thirty-five percent shall be deposited in the state

24 treasury and credited to the school aid fund established by

25 section 11 of article IX of the state constitution of 1963.

26 (c) Twenty percent shall be retained by the local tax

27 collecting unit and credited to the general fund of the local tax

1 collecting unit. A portion of the amount retained by the local

2 tax collecting unit shall be considered reimbursement for

3 assessing, billing, and collection services rendered by the local

4 tax collecting unit in collecting the state specific tax levied

5 under this act.

6 (d) Fifteen percent shall be transmitted to the treasurer of

7 the local school district in which the licensed mobile home park

8 is located and shall be used only for purposes for which bonds

9 may be issued under section 1351a of the revised school code,

10 1976 PA 451, MCL 380.1351a.

11 (e) Twenty percent shall be transmitted to the county

12 treasurer and credited to the general fund of the county.

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

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

15 the licensed mobile home park or licensed campground shall be

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

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

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

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

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

21 local tax collecting unit on the basis of the qualified

22 manufactured housing property in each local tax collecting unit.

23 Sec. 6. Three years after the effective date of this act

24 and every 3 years thereafter, the committees of the senate and

25 house of representatives responsible for legislation concerning

26 taxation of manufactured housing shall review the state specific

27 tax levied under this act.