MANUFACTURED (MOBILE) HOMES: NEW SPECIFIC TAX
House Bills 4107 and 4111
Sponsor: Rep. Ruth Ann Jamnick
Committee: Commerce
Complete to 2-18-03
A SUMMARY OF HOUSE BILLS 4107 AND 4111 AS INTRODUCED 1-29-03
House Bill 4107 would create a new act, the Manufactured Housing Specific Tax Act, which would create a new specific tax on qualified manufactured housing property, with the amount of the tax based on the nature of the home, whether a single section, double section, or multisection manufactured home. The Mobile Home Park Act, which contains the current specific tax of $3 per month, would be repealed effective January 1, 2004. The new specific tax would be in lieu of ad valorem general property taxes, as is the case with the existing specific tax, and would be an annual tax, payable at the same times, in the same installments, and to the same officers as the standard property tax. House Bill 4111 would make complementary amendments to the General Property Tax Act (MCL 211.2a), to reflect the creation of the new act and the repeal of the Mobile Home Park Act. House Bill 4111 is tie-barred to House Bill 4107.
Qualified manufactured housing property would mean a manufactured home located in a mobile home park and all appurtenant structures, including garages and sheds; patios, decks, and porches; and steps and sidewalks. A manufactured home would be defined as a mobile home, as that term is defined in the Mobile Home Commission Act. The specific tax would be an annual tax levied in the following amounts.
|
Single section |
Double section |
Multisection |
|
|
2004 |
$60 |
$72 |
$120 |
|
2005 |
$72 |
$96 |
$144 |
|
2006 |
$84 |
$120 |
$168 |
|
2007 |
$96 |
$144 |
$192 |
|
2008 |
$120 |
$180 |
$240 |
In 2009 and each year thereafter, the specific tax would be the amount from the previous year adjusted based on the annual percentage change in the consumer price index, as determined by the state treasurer. If the local or intermediate school district levied a debt millage, the specific tax would be adjusted upwards to reflect that. In that case, the specific tax would be multiplied by a fraction where the numerator was the total mills levied by the school district including the debt mills and the denominator was the total mills in the school district minus the debt mills.
Specific tax payments would be distributed 70 percent to the local school district for infrastructure needs; 10 percent to the county; and 20 percent to the city, village, or township.
Additional revenue resulting from the existence of debt millage would go to the school district levying that millage.
Qualified manufactured housing property located in a renaissance zone under the Michigan Renaissance Zone Act would be exempt from the specific tax to the extent and for the duration provided under that act.
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This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.