2023 Senate Bill 492

Taxation: mobile homes; specific tax on certain owners and occupants of certain mobile homes; modify.

A bill to amend 1959 PA 243, entitled “An act to define, license and regulate trailer coach parks; to prescribe the powers and duties of the state health commissioner and other state and local officers; to provide for the levy and collection of specific taxes on occupied trailers in trailer coach parks and the disposition of the revenues therefrom; to provide remedies and penalties for the violation of this act; and to repeal certain acts and parts of acts,” by amending section 41 (MCL 125.1041), as amended by 2008 PA 5.

Senate Fiscal Agency Analysis

The bill proposes a specific tax of $3.00 per month for each owner-occupied trailer coach in a park, replacing any general property tax for these homes. This tax does not apply to trailer coaches occupied by tourists or vacationers for less than 90 days in a 12-month period, unless they are working, doing business, or providing services for gain in the state.

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), Darrin Camilleri (D-4), Rosemary Bayer (D-13), Mary Cavanagh (D-6), Stephanie Chang (D-3), Mallory McMorrow (D-8) and Erika Geiss (D-1)

Referred to the Committee on Housing and Human Services