HOUSE BILL No. 4107

 

 

January 29, 2003, Introduced by Rep. Jamnick and referred to the Committee on Commerce.

        

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                 A bill to provide for the exemption of certain manufactured                       

                                                                                

    housing property from certain taxes; to levy and collect a                  

                                                                                

    specific tax upon the owners of certain manufactured housing                

                                                                                

    property; to provide for the disposition of the 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   "manufactured housing specific tax act".                                    

                                                                                

3       Sec. 2.  As used in this act:                                               

                                                                                

4       (a) "Double section manufactured home" means a manufactured                 

                                                                                

5   home that is made primarily of 2 sections.                                  

                                                                                

6       (b) "Manufactured home" means a mobile home as that term is                 

                                                                                

7   defined in the mobile home commission act, 1987 PA 96,                      

                                                                                


                                                                                

1   MCL 125.2301 to 125.2349.                                                   

                                                                                

2       (c) "Mobile home park" means that term as defined in the                    

                                                                                

3   mobile home commission act, 1987 PA 96, MCL 125.2301 to                     

                                                                                

4   125.2349.                                                                   

                                                                                

5       (d) "Multisection manufactured home" means a manufactured                   

                                                                                

6   home that is made primarily of 3 or more sections.                          

                                                                                

7       (e) "Qualified manufactured housing property" means a single                

                                                                                

8   section manufactured home, a double section manufactured home, or           

                                                                                

9   a multisection manufactured home located in a mobile home park              

                                                                                

10  and all appurtenant structures to that manufactured home,                   

                                                                                

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

                                                                                

12                                                                               (i) Garages and sheds.                                                              

                                                                                

13      (ii) Patios, decks, and porches.                                             

                                                                                

14      (iii) Steps and sidewalks.                                                   

                                                                                

15      (f) "Single section manufactured home" means a manufactured                 

                                                                                

16  home that is made primarily of 1 section.                                   

                                                                                

17      (g) "Specific tax" means the manufactured housing specific                  

                                                                                

18  tax levied under this act.                                                  

                                                                                

19      Sec. 3.  Qualified manufactured housing property is exempt                  

                                                                                

20  from ad valorem property taxes collected under the general                  

                                                                                

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

                                                                                

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

                                                                                

23  MCL 211.2a.                                                                 

                                                                                

24      Sec. 4.  (1) There is levied upon every owner of qualified                  

                                                                                

25  manufactured housing property a specific tax to be known as the             

                                                                                

26  manufactured housing specific tax.                                          

                                                                                

27      (2) Except as adjusted under subsection (3), the amount of                  


                                                                                

1   the specific tax in each year is as follows:                                

                                                                                

2       (a) For a single section manufactured home, 1 of the                        

                                                                                

3   following:                                                                  

                                                                                

4                                                                                (i) In 2004, $60.00.                                                                

                                                                                

5       (ii) In 2005, $72.00.                                                        

                                                                                

6       (iii) In 2006, $84.00.                                                       

                                                                                

7       (iv) In 2007, $96.00.                                                        

                                                                                

8       (v) In 2008, $120.00.                                                       

                                                                                

9       (vi) In 2009 and each year after 2009, the specific tax shall                

                                                                                

10  be the amount of the specific tax in the immediately preceding              

                                                                                

11  year adjusted by annual percentage change in the consumer price             

                                                                                

12  index in the immediately preceding year, as determined by the               

                                                                                

13  state treasurer.                                                            

                                                                                

14      (b) For a double section manufactured home, 1 of the                        

                                                                                

15  following:                                                                  

                                                                                

16                                                                               (i) In 2004, $72.00.                                                                

                                                                                

17      (ii) In 2005, $96.00.                                                        

                                                                                

18      (iii) In 2006, $120.00.                                                      

                                                                                

19      (iv) In 2007, $144.00.                                                       

                                                                                

20      (v) In 2008, $180.00.                                                       

                                                                                

21      (vi) In 2009 and each year after 2009, the specific tax shall                

                                                                                

22  be the amount of the specific tax in the immediately preceding              

                                                                                

23  year adjusted by annual percentage change in the consumer price             

                                                                                

24  index in the immediately preceding year, as determined by the               

                                                                                

25  state treasurer.                                                            

                                                                                

26      (c) For a multisection manufactured home, 1 of the                          

                                                                                

27  following:                                                                  


                                                                                

1                                                                                (i) In 2004, $120.00.                                                               

                                                                                

2       (ii) In 2005, $144.00.                                                       

                                                                                

3       (iii) In 2006, $168.00.                                                      

                                                                                

4       (iv) In 2007, $192.00.                                                       

                                                                                

5       (v) In 2008, $240.00.                                                       

                                                                                

6       (vi) In 2009 and each year after 2009, the specific tax shall                

                                                                                

7   be the amount of the specific tax in the immediately preceding              

                                                                                

8   year adjusted by annual percentage change in the consumer price             

                                                                                

9   index in the immediately preceding year, as determined by the               

                                                                                

10  state treasurer.                                                            

                                                                                

11      (3) Beginning on the effective date of this act, if a local                 

                                                                                

12  or intermediate school district authorizes and levies ad valorem            

                                                                                

13  property taxes specifically for the payment of principal and                

                                                                                

14  interest for obligations approved by the electors for school                

                                                                                

15  improvements or for obligations pledging the unlimited taxing               

                                                                                

16  power of the local or intermediate school district for school               

                                                                                

17  improvements, the specific tax levied under this act shall be               

                                                                                

18  adjusted by multiplying the specific tax levied in the                      

                                                                                

19  immediately preceding tax year by a fraction, the numerator of              

                                                                                

20  which is the total number of mills levied in that local or                  

                                                                                

21  intermediate school district in which the qualified manufactured            

                                                                                

22  housing property is located, including the number of mills                  

                                                                                

23  authorized and levied for school improvements after the effective           

                                                                                

24  date of this act and the denominator of which is the total number           

                                                                                

25  of mills levied in the local or intermediate school district in             

                                                                                

26  which the qualified manufactured housing property is located,               

                                                                                

27  excluding the number of mills authorized and levied for school              


                                                                                

1   improvements in the immediately preceding tax year.                         

                                                                                

2       (4) The specific tax shall be collected, disbursed, and                     

                                                                                

3   assessed in accordance with this act.                                       

                                                                                

4       (5) The specific tax is an annual tax, payable at the same                  

                                                                                

5   times, in the same installments, and to the same officer or                 

                                                                                

6   officers as taxes imposed under the general property tax act,               

                                                                                

7   1893 PA 206, MCL 211.1 to 211.157, are payable.  The officer or             

                                                                                

8   officers shall disburse the specific tax payments received by the           

                                                                                

9   officer or officers each year as follows:                                   

                                                                                

10      (a) That portion of the specific tax calculated under                       

                                                                                

11  subsection (2), as follows:                                                 

                                                                                

12                                                                               (i) Seventy percent to the local school district in which the                       

                                                                                

13  qualified manufactured housing property is located for                      

                                                                                

14  infrastructure needs.                                                       

                                                                                

15      (ii) Ten percent to the county in which the qualified                        

                                                                                

16  manufactured housing property is located.                                   

                                                                                

17      (iii) Twenty percent to the city, village, or township, in                   

                                                                                

18  which the qualified manufactured housing property is located.               

                                                                                

19      (b) That portion of the specific tax calculated under                       

                                                                                

20  subsection (3), to the local school district in which the                   

                                                                                

21  qualified manufactured housing property is located.                         

                                                                                

22      (6) Qualified manufactured housing property located in a                    

                                                                                

23  renaissance zone under the Michigan renaissance zone act, 1996              

                                                                                

24  PA 376, MCL 125.2681 to 125.2696, is exempt from the specific tax           

                                                                                

25  levied under this act to the extent and for the duration provided           

                                                                                

26  pursuant to the Michigan renaissance zone act, 1996 PA 376,                 

                                                                                

27  MCL 125.2681 to 125.2696.                                                   


                                                                                

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

                                                                                

2   is repealed effective January 1, 2004.