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Property Tax Distraint Sale Mobile Home

Concerning the distraint sale of a mobile home to collect delinquent property taxes, and, in connection therewith, modifying the provision for payment of any surplus proceeds to align with a federal supreme court decision and extending the redemption period for certain mobile home owners from one to two years.
2024 Regular Session
Fiscal Policy & Taxes
Bill Summary

Current law specifies that after the distraint sale of a mobile home to collect delinquent property taxes, any surplus proceeds from the sale must be credited to the county general fund. The bill modifies the distraint sale statute to require a public auction of the mobile home at a fixed fair minimum price with any surplus proceeds being paid to the owner, or any other person having established a legal right thereto, in order to bring state law into compliance with the United States supreme court's recent decision affirming a property owner's constitutional right to the value of their property in excess of their tax debt. The bill also extends the redemption period for the owner of a mobile home that is located on leased land or other land not owned by the owner from one year to 2 years.
(Note: This summary applies to this bill as introduced.)




Bill Text


Sponsor Type Legislators
Prime Sponsor

Sen. C. Simpson
Rep. M. Martinez


Rep. E. Velasco


The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details