Mobile Home Property Taxation

The mobile home taxation task force (task force) was created in 2024 to examine and make recommendations concerning constitutional defects in the process for collection of delinquent mobile home property taxes. The task force was also charged with studying existing laws for titling, tax valuation for assessment, and other mobile home tax-related issues and recommending changes to promote fair, equitable, efficient, and effective practices for valuation, titling, and taxation.

      Section 1 of the bill clarifies the definition of mobile home and increases, for property tax years commencing on or after January 1, 2027, the value threshold for the mobile home property tax exemption from $28,000 to $52,000, adjusted upward for inflation. For property tax years commencing on and after January 1, 2027, the property tax administrator is required to calculate and publish the inflation-adjusted actual value threshold for the exemption.

      Section 2 requires that notice of delinquent property taxes on a mobile home be written in English and at least the 5 additional languages most commonly spoken in the mobile home owner's community; except that, if the mobile home owner is known to speak a particular language other than English, notice must be provided in English and the particular language other than English spoken by the mobile home owner. This multilingual notice must be sent by certified mail and personally delivered to the mobile home.

      Section 3 modifies the process for collection of delinquent property taxes on a mobile home by eliminating the distraint sale of mobile homes and instead requiring a county treasurer to follow a tax lien sale and public auction procedure to obtain title to a mobile home similar to the procedures required to obtain a treasurer's deed to real property. Section 3 extends the redemption period for mobile home owners to a minimum of 3 years, plus any time prior to the issuance of a certificate of title to their mobile homes. Like a real property owner, an individual who both owns a mobile home and is a person with a disability is also allowed an extended redemption period of up to 9 years from the issuance of title to their mobile home if the owner is under a legal disability at the time the title is issued.
(Note: This summary applies to this bill as introduced.)