2023 Senate Bill 491

Property tax: other; scope of mobile homes subject to general ad valorem property taxes; modify.

A bill to amend 1893 PA 206, entitled “The general property tax act,” by amending section 2a (MCL 211.2a), as amended by 1982 PA 539.

AI Analysis – Experimental

The bill proposes that mobile homes, regardless of their permanent attachment to the soil and while located on land assessable as real property, should be considered real property for taxation purposes. This classification applies unless the mobile home falls under specific exceptions, such as certain camping trailers, travel trailers, and truck campers under defined conditions. The bill specifies definitions for "camping trailer," "mobile home," and "travel trailer," outlining circumstances under which these are not considered mobile homes for the purpose of this amendment.

Introduced in the Senate

Sept. 13, 2023

Introduced by Sen. Jeff Irwin (D-15) and seven co-sponsors

Co-sponsored by Sens. John Cherry (D-27), Mallory McMorrow (D-8), Darrin Camilleri (D-4), Erika Geiss (D-1), Rosemary Bayer (D-13), Stephanie Chang (D-3) and Mary Cavanagh (D-6)

Referred to the Committee on Housing and Human Services