LRB-3475/1
JK:jld:jf
2005 - 2006 LEGISLATURE
September 15, 2005 - Introduced by Representatives Towns, Gunderson, Van Roy,
Hines, Ainsworth, Petrowski, Kerkman, Wood, Musser, Freese, Townsend,
Bies, Ballweg, Vos, Hundertmark
and Molepske, cosponsored by Senators
Olsen, Grothman, Roessler, Harsdorf and Lassa. Referred to Committee on
Ways and Means.
AB665,1,3 1An Act to amend 66.0435 (3) (c) 1. (intro.), 66.0435 (9) and 70.111 (19) (b); and
2to create 66.0435 (1) (hm) of the statutes; relating to: the personal property
3tax exemption for recreational mobile homes.
Analysis by the Legislative Reference Bureau
Under current law, a recreational mobile home is exempt from the personal
property tax if the mobile home is no larger than 400 square feet and is used
primarily as temporary living quarters for recreational, camping, travel, or seasonal
purposes. Under this bill, a recreational mobile home is exempt from the personal
property tax if the mobile home is no larger than 400 square feet and is used
primarily as temporary living quarters for recreational, camping, travel, or seasonal
purposes. The exemption, however, does not apply to any aftermarket addition,
attachment, annex, foundation, or appurtenance adjoining or affixed to a
recreational mobile home.
This bill will be referred to the Joint Survey Committee on Tax Exemptions for
a detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB665, s. 1
1Section 1. 66.0435 (1) (hm) of the statutes is created to read:
AB665,2,42 66.0435 (1) (hm) "Recreational mobile home" means a mobile home that is no
3larger than 400 square feet and that is used primarily as temporary living quarters
4for recreational, camping, travel, or seasonal purposes.
AB665, s. 2 5Section 2. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
AB665,2,116 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
7(b), each licensing authority shall collect from each mobile home occupying space or
8lots in a park in the licensing authority, except from recreational mobile homes,
9mobile homes that constitute improvements to real property under s. 70.043 (1), and
10from recreational mobile homes and camping trailers as defined in s. 70.111 (19)
11340.01 (6m), a monthly parking permit fee computed as follows:
AB665, s. 3 12Section 3. 66.0435 (9) of the statutes is amended to read:
AB665,2,1913 66.0435 (9) Municipalities; parking fees on mobile homes. A licensing
14authority may assess parking fees at the rates under this section on recreational
15mobile homes, as defined in s. 70.111 (19) except recreational mobile homes which
16are located in campgrounds licensed under s. 254.47 and recreational mobile homes
17which are located on land where the principal residence of the owner of the
18recreational mobile home is located, regardless of whether the recreational mobile
19home is occupied during all or part of any calendar year.
AB665, s. 4 20Section 4. 70.111 (19) (b) of the statutes is amended to read:
AB665,2,2521 70.111 (19) (b) Mobile Recreational mobile homes, as defined in s. 66.0435, that
22are no larger than 400 square feet and that are used primarily as temporary living
23quarters for recreational, camping, travel or seasonal purposes
(1) (hm), except that
24this paragraph does not apply to any aftermarket addition, attachment, annex,
25foundation, or appurtenance adjoining or affixed to a recreational mobile home
.
AB665, s. 5
1Section 5. Initial applicability.
AB665,3,22 (1) This act first applies to the property tax assessments as of January 1, 2007.
AB665,3,33 (End)
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