2005 - 2006 LEGISLATURE
January 17, 2006 - Offered by Representative Towns.
AB801-ASA1,1,3 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.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB801-ASA1, s. 1 4Section 1. 66.0435 (1) (hm) of the statutes is created to read:
AB801-ASA1,1,95 66.0435 (1) (hm) "Recreational mobile home" means a mobile home that is no
6larger than 400 square feet; that is certified by the manufacturer as complying with
7the code promulgated by the American National Standards Institute as ANSI 119.5;
8and that is used primarily as temporary living quarters for recreational, camping,
9travel, or seasonal purposes.
AB801-ASA1, s. 2 10Section 2. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
AB801-ASA1,2,411 66.0435 (3) (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

1lots in a park in the licensing authority, except from recreational mobile homes,
2mobile 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:
AB801-ASA1, s. 3 5Section 3. 66.0435 (9) of the statutes is amended to read:
AB801-ASA1,2,126 66.0435 (9) Municipalities; parking fees on mobile homes. A licensing
7authority may assess parking fees at the rates under this section on recreational
8mobile homes, as defined in s. 70.111 (19) except recreational mobile homes which
9are located in campgrounds licensed under s. 254.47 and recreational mobile homes
10which are located on land where the principal residence of the owner of the
11recreational mobile home is located, regardless of whether the recreational mobile
12home is occupied during all or part of any calendar year.
AB801-ASA1, s. 4 13Section 4. 70.111 (19) (b) of the statutes is amended to read:
AB801-ASA1,2,1914 70.111 (19) (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
AB801-ASA1, s. 5 20Section 5. Initial applicability.
AB801-ASA1,2,2121 (1) This act first applies to the property tax assessments as of January 1, 2007.