2005 - 2006 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO 2005 ASSEMBLY BILL 801
January 17, 2006 - Offered by Representative Towns.
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.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB801-ASA1, s. 1
66.0435 (1) (hm) of the statutes is created to read:
(hm) "Recreational mobile home" means a mobile home that is no 6
larger than 400 square feet; that is certified by the manufacturer as complying with 7
the code promulgated by the American National Standards Institute as ANSI 119.5; 8
and that is used primarily as temporary living quarters for recreational, camping, 9
travel, or seasonal purposes.
AB801-ASA1, s. 2
66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
(c) 1. (intro.) In addition to the license fee provided in pars. (a) and 12
(b), each licensing authority shall collect from each mobile home occupying space or
lots in a park in the licensing authority, except from recreational mobile homes, 2
mobile homes that constitute improvements to real property under s. 70.043 (1),
and 3from recreational mobile homes and
camping trailers as defined in s. 70.111 (19) 4340.01 (6m)
, a monthly parking permit fee computed as follows:
66.0435 (9) Municipalities; parking fees on mobile homes.
A licensing 7
authority may assess parking fees at the rates under this section on recreational 8
mobile homes, as defined in s. 70.111 (19)
mobile homes which 9
are located in campgrounds licensed under s. 254.47 and recreational
mobile homes 10
which are located on land where the principal residence of the owner of the 11recreational
mobile home is located, regardless of whether the recreational
home is occupied during all or part of any calendar year.
AB801-ASA1, s. 4
70.111 (19) (b) of the statutes is amended to read:
(b) Mobile Recreational mobile
homes, as defined in s. 66.0435, that
15are no larger than 400 square feet and that are used primarily as temporary living
16quarters for recreational, camping, travel or seasonal purposes
(1) (hm), including
17steps and a platform that lead to a doorway, not exceeding 50 square feet, not
18including any other aftermarket addition, attachment, annex, foundation, or
19appurtenance adjoining or affixed to a recreational mobile home
(1) This act first applies to the property tax assessments as of January 1, 2007.