HOUSE BILL No. 5171


     October 10, 2001, Introduced by Reps. Richardville, DeRossett and 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 spe-

   cific tax upon the owners of certain manufactured housing proper-

   ty; to provide for the disposition of the specific tax; to pre-

   scribe the powers and duties of certain local government offi-

   cials; to provide penalties; and to repeal acts and parts of

   acts.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           Sec. 1.  This act shall be known and may be cited as the

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      "manufactured housing specific tax act".

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           Sec. 2.  As used in this act:

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

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      home that is made primarily of 2 sections.






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

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

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      MCL 125.2301 to 125.2349.

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

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

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      125.2349.

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           (d) "Multisection manufactured home" means a manufactured

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      home that is made primarily of 3 or more sections.

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

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      section manufactured home, a double section manufactured home, or

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      a multisection manufactured home located in a mobile home park

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      and all appurtenant structures to that manufactured home, includ-

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      ing, but not limited to, all of the following:

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           (i) Garages and sheds.

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           (ii) Patios, decks, and porches.

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           (iii) Steps and sidewalks.

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

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      home that is made primarily of 1 section.

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

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      tax levied under this act.

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           Sec. 3.  Qualified manufactured housing property is exempt

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      from ad valorem property taxes collected under the general prop-

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

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

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      MCL 211.2a.







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

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      manufactured housing property a specific tax to be known as the

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      manufactured housing specific tax.

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

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      the specific tax in each year is as follows:

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

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      following:

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           (i) In 2002, $60.00.

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           (ii) In 2003, $72.00.

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           (iii) In 2004, $84.00.

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           (iv) In 2005, $96.00.

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           (v) In 2006, $120.00.

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           (vi) In 2007 and each year after 2007, the specific tax

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      shall be the amount of the specific tax in the immediately pre-

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      ceding year adjusted by annual percentage change in the consumer

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      price index in the immediately preceding year, as determined by

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      the state treasurer.

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

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      following:

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           (i) In 2002, $72.00.

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           (ii) In 2003, $96.00.

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           (iii) In 2004, $120.00.

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           (iv) In 2005, $144.00.

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           (v) In 2006, $180.00.

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           (vi) In 2007 and each year after 2007, the specific tax

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      shall be the amount of the specific tax in the immediately

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      preceding year adjusted by annual percentage change in the


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      consumer price index in the immediately preceding year, as

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      determined by the state treasurer.

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

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      following:

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           (i) In 2002, $120.00.

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           (ii) In 2003, $144.00.

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           (iii) In 2004, $168.00.

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           (iv) In 2005, $192.00.

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           (v) In 2006, $240.00.

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           (vi) In 2007 and each year after 2007, the specific tax

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      shall be the amount of the specific tax in the immediately pre-

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      ceding year adjusted by annual percentage change in the consumer

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      price index in the immediately preceding year, as determined by

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      the state treasurer.

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

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      or intermediate school district authorizes and levies ad valorem

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      property taxes specifically for the payment of principal and

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      interest for obligations approved by the electors for school

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      improvements or for obligations pledging the unlimited taxing

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      power of the local or intermediate school district for school

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      improvements, the specific tax levied under this act shall be

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      adjusted by multiplying the specific tax levied in the immedi-

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      ately preceding tax year by a fraction, the numerator of which is

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      the total number of mills levied in that local or intermediate

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      school district in which the qualified manufactured housing prop-

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      erty is located, including the number of mills authorized and

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      levied for school improvements after the effective date of this


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      act and the denominator of which is the total number of mills

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      levied in the local or intermediate school district in which the

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      qualified manufactured housing property is located, excluding the

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      number of mills authorized and levied for school improvements in

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      the immediately preceding tax year.

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

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      assessed in accordance with this act.

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

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      times, in the same installments, and to the same officer or offi-

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      cers as taxes imposed under the general property tax act, 1893

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      PA 206, MCL 211.1 to 211.157, are payable.  The officer or offi-

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      cers shall disburse the specific tax payments received by the

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      officer or officers each year as follows:

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           (a) That portion of the specific tax calculated under

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      subsection (2), as follows:

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

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      the qualified manufactured housing property is located for infra-

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      structure needs.

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           (ii) Ten percent to the county in which the qualified manu-

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      factured housing property is located.

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

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      which the qualified manufactured housing property is located.

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           (b) That portion of the specific tax calculated under

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

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      fied manufactured housing property is located.

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           (6) Qualified manufactured housing property located in a

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      renaissance zone under the Michigan renaissance zone act, 1996



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

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

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

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      MCL 125.2681 to 125.2696.

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

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      is repealed effective January 1, 2002.












































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