SB7-SSA1,3,19 1866.0435 (title) Mobile Manufactured and mobile home parks
19communities.
SB7-SSA1, s. 6 20Section 6. 66.0435 (1) (a) of the statutes is repealed.
SB7-SSA1, s. 7 21Section 7. 66.0435 (1) (b) and (c) of the statutes are amended to read:
SB7-SSA1,3,2322 66.0435 (1) (b) "Licensee" means any person licensed to operate and maintain
23a manufactured and mobile home park community under this section.
SB7-SSA1,4,2
1(c) "Licensing authority" means the city, town or village wherein a
2manufactured and mobile home park community is located.
SB7-SSA1, s. 8 3Section 8. 66.0435 (1) (cm) of the statutes is created to read:
SB7-SSA1,4,54 66.0435 (1) (cm) "Manufactured home" has the meaning given in s. 101.91 (2)
5and includes any additions, attachments, annexes, foundations, and appurtenances.
SB7-SSA1, s. 9 6Section 9. 66.0435 (1) (d) of the statutes is amended to read:
SB7-SSA1,4,117 66.0435 (1) (d) "Mobile home" is that which is, or was as originally constructed,
8designed to be transported by any motor vehicle upon a public highway and designed,
9equipped and used primarily for sleeping, eating and living quarters, or is intended
10to be so used;
has the meaning given in s. 101.91 (10) and includes any additions,
11attachments, annexes, foundations and appurtenances.
SB7-SSA1, s. 10 12Section 10. 66.0435 (1) (e) of the statutes is renumbered 66.0435 (1) (cg) and
13amended to read:
SB7-SSA1,4,1714 66.0435 (1) (cg) "Mobile Manufactured and mobile home park community"
15means any plot or plots of ground upon which 2 3 or more units manufactured homes
16or mobile homes
, occupied for dwelling or sleeping purposes, are located, regardless
17of whether a charge is made for the accommodation.
SB7-SSA1, s. 11 18Section 11. 66.0435 (1) (f) of the statutes is repealed.
SB7-SSA1, s. 12 19Section 12. 66.0435 (1) (g) of the statutes is renumbered 66.0435 (1) (am) and
20amended to read:
SB7-SSA1,4,2221 66.0435 (1) (am) "Park Community" means a manufactured and mobile home
22park community.
SB7-SSA1, s. 13 23Section 13. 66.0435 (1) (hm) of the statutes is amended to read:
SB7-SSA1,5,424 66.0435 (1) (hm) "Recreational mobile home" means a mobile home
25prefabricated structure
that is no larger than 400 square feet, or that is certified by

1the manufacturer as complying with the code promulgated by the American National
2Standards Institute as ANSI 119.5 A119.5, and that is designed to be towed and used
3primarily as temporary living quarters for recreational, camping, travel, or seasonal
4purposes.
SB7-SSA1, s. 14 5Section 14. 66.0435 (1) (i) and (j) of the statutes are amended to read:
SB7-SSA1,5,86 66.0435 (1) (i) "Space" means a plot of ground within a manufactured and
7mobile home park community, designed for the accommodation of one manufactured
8or
mobile home unit.
SB7-SSA1,5,99 (j) "Unit" means a single manufactured or mobile home unit.
SB7-SSA1, s. 15 10Section 15. 66.0435 (2) (a) of the statutes is amended to read:
SB7-SSA1,5,1311 66.0435 (2) (a) It is unlawful for any person to maintain or operate a mobile
12home park
community within the limits of a city, town or village, unless the person
13has received a license from the city, town or village.
SB7-SSA1, s. 16 14Section 16. 66.0435 (2) (b) of the statutes is amended to read:
SB7-SSA1,5,1915 66.0435 (2) (b) In order to protect and promote the public health, morals and
16welfare and to equitably defray the cost of municipal and educational services
17required by persons and families using or occupying trailers, mobile homes, trailer
18camps or mobile home parks
communities for living, dwelling or sleeping purposes,
19a city council, village board and town board may do any of the following:
SB7-SSA1,5,2220 1. Establish and enforce by ordinance reasonable standards and regulations
21for every trailer and trailer camp and every mobile home and mobile home park
22community.
SB7-SSA1,6,223 2. Require an annual license fee to operate a trailer and trailer camp or mobile
24home and mobile home park
community and levy and collect special assessments to

1defray the cost of municipal and educational services furnished to the trailer and
2trailer camp, or mobile home and mobile home park
a community.
SB7-SSA1,6,43 3. Limit the number of units, trailers or mobile homes that may be parked or
4kept
located in any one camp or park community.
SB7-SSA1,6,95 4. Limit the number of licenses for trailer camps or parks communities in any
6common school district, if the mobile housing development of a community would
7cause the school costs to increase above the state average or if an exceedingly difficult
8or impossible situation exists with regard to providing adequate and proper sewage
9disposal in the particular area.
SB7-SSA1, s. 17 10Section 17. 66.0435 (2) (c) of the statutes is amended to read:
SB7-SSA1,6,1511 66.0435 (2) (c) In a town in which the town board enacts an ordinance
12regulating trailers manufactured and mobile homes under this section and has also
13enacted and approved a county zoning ordinance under the provisions of s. 59.69, the
14provisions of the ordinance which is most restrictive apply with respect to the
15establishment and operation of a trailer camp community in the town.
SB7-SSA1, s. 18 16Section 18. 66.0435 (2) (d) of the statutes is amended to read:
SB7-SSA1,7,517 66.0435 (2) (d) A license granted under this section is subject to revocation or
18suspension for cause by the licensing authority that issued the license upon
19complaint filed with the clerk of the licensing authority, if the complaint is signed by
20a law enforcement officer, local health officer, as defined in s. 250.01 (5), or building
21inspector, after a public hearing upon the complaint. The holder of the license shall
22be given 10 days' written notice of the hearing, and is entitled to appear and be heard
23as to why the license should not be revoked. A holder of a license that is revoked or
24suspended by the licensing authority may within 20 days of the date of the revocation
25or suspension appeal the decision to the circuit court of the county in which the trailer

1camp or mobile home park
community is located by filing a written notice of appeal
2with the clerk of the licensing authority, together with a bond executed to the
3licensing authority, in the sum of $500 with 2 sureties or a bonding company
4approved by the clerk, conditioned for the faithful prosecution of the appeal and the
5payment of costs adjudged against the license holder.
SB7-SSA1, s. 19 6Section 19. 66.0435 (3) (title) of the statutes is amended to read:
SB7-SSA1,7,87 66.0435 (3) (title) License and monthly mobile home monthly municipal permit
8fee
; review.
SB7-SSA1, s. 20 9Section 20. 66.0435 (3) (a) of the statutes is amended to read:
SB7-SSA1,7,1610 66.0435 (3) (a) The licensing authority shall collect from the licensee an annual
11license fee of not less than $25 nor more than $100 for each 50 spaces or fraction of
1250 spaces within each mobile home park community within its limits. If the park
13community lies in more than one municipality the amount of the license fee shall be
14determined by multiplying the gross fee by a fraction the numerator of which is the
15number of spaces in the park community in a municipality and the denominator of
16which is the entire number of spaces in the park community.
SB7-SSA1, s. 21 17Section 21. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
SB7-SSA1,7,2518 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
19(b), each licensing authority shall collect from each mobile home unit occupying space
20or lots in a park community in the licensing authority, except from recreational
21mobile homes as provided under par. (cm), from manufactured and mobile homes
22that constitute improvements to real property under s. 70.043 (1), and from
23recreational vehicles as defined in s. 340.01 (48r), and from
camping trailers as
24defined in s. 340.01 (6m), a monthly parking municipal permit fee computed as
25follows:
SB7-SSA1, s. 22
1Section 22. 66.0435 (3) (c) 1. a. of the statutes is amended to read:
SB7-SSA1,8,42 66.0435 (3) (c) 1. a. On January 1, the assessor shall determine the total fair
3market value of each mobile home unit in the taxation district subject to the monthly
4parking municipal permit fee.
SB7-SSA1, s. 23 5Section 23. 66.0435 (3) (c) 1. c. of the statutes is amended to read:
SB7-SSA1,8,96 66.0435 (3) (c) 1. c. The value of each mobile home unit, determined under subd.
71. b., shall be multiplied by the general property gross tax rate, less any credit rate
8for the property tax relief credit, established on the preceding year's assessment of
9general property.
SB7-SSA1, s. 24 10Section 24. 66.0435 (3) (c) 1. d. of the statutes is amended to read:
SB7-SSA1,8,1311 66.0435 (3) (c) 1. d. The total annual parking permit fee, computed under subd.
121. c., shall be divided by 12 and shall represent the monthly mobile home parking
13municipal permit fee.
SB7-SSA1, s. 25 14Section 25. 66.0435 (3) (c) 2. of the statutes is amended to read:
SB7-SSA1,9,215 66.0435 (3) (c) 2. The monthly parking municipal permit fee is applicable to
16mobile homes units moving into the tax district any time during the year. The park
17community operator shall furnish information to the tax district clerk and the
18assessor on mobile homes units added to the park community within 5 days after
19their arrival, on forms prescribed by the department of revenue. As soon as the
20assessor receives the notice of an addition of a mobile home unit to a park community,
21the assessor shall determine its fair market value and notify the clerk of that
22determination. The clerk shall equate the fair market value established by the
23assessor and shall apply the appropriate tax rate, divide the annual parking permit
24fee thus determined by 12 and notify the mobile home unit owner of the monthly fee
25to be collected from the mobile home unit owner. Liability for payment of the fee

1begins on the first day of the next succeeding month and continues for the months
2in which the mobile home unit remains in the tax district.
SB7-SSA1, s. 26 3Section 26. 66.0435 (3) (c) 3. of the statutes is amended to read:
SB7-SSA1,9,64 66.0435 (3) (c) 3. A new monthly parking municipal permit fee and a new
5valuation shall be established each January and shall continue for that calendar
6year.
SB7-SSA1, s. 27 7Section 27. 66.0435 (3) (c) 5. and 6. of the statutes are amended to read:
SB7-SSA1,9,118 66.0435 (3) (c) 5. The monthly parking municipal permit fee shall be paid by
9the mobile home unit owner to the local taxing authority on or before the 10th of the
10month following the month for which the parking monthly municipal permit fee is
11due.
SB7-SSA1,9,1912 6. The licensee of a park community is liable for the monthly parking municipal
13permit fee for any mobile home unit occupying space in the park community as well
14as the owner and occupant of the mobile home occupying space each such unit, except
15that the licensee is not liable until the licensing authority has failed, in an action
16under ch. 799, to collect the fee from the owner and occupant of the unit
. A
17municipality, by ordinance, may require the mobile home park community operator
18to collect the monthly parking municipal permit fee from the mobile home unit
19owner.
SB7-SSA1, s. 28 20Section 28. 66.0435 (3) (c) 7. of the statutes is repealed.
SB7-SSA1, s. 29 21Section 29. 66.0435 (3) (c) 8. of the statutes is amended to read:
SB7-SSA1,9,2522 66.0435 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal
23dwelling on a parcel of taxable property, applies to the estimated fair market value
24of a mobile home unit that is the principal dwelling of the owner. The owner of the
25mobile home unit shall file a claim for the credit with the treasurer of the

1municipality in which the property is located. To obtain the credit under s. 79.10 (9)
2(bm), the owner shall attest on the claim that the mobile home unit is the owner's
3principal dwelling. The treasurer shall reduce the owner's parking monthly
4municipal
permit fee by the amount of any allowable credit. The treasurer shall
5furnish notice of all claims for credits filed under this subdivision to the department
6of revenue as provided under s. 79.10 (1m).
SB7-SSA1, s. 30 7Section 30. 66.0435 (3) (c) 9. of the statutes is created to read:
SB7-SSA1,10,108 66.0435 (3) (c) 9. No monthly municipal permit fee may be imposed on a
9financial institution, as defined in s. 69.30 (1) (b), that relates to a vacant unit that
10has been repossessed by the financial institution.
SB7-SSA1, s. 31 11Section 31. 66.0435 (3) (cm) to (f) of the statutes are amended to read:
SB7-SSA1,10,1712 66.0435 (3) (cm) Recreational mobile homes and recreational vehicles, as
13defined in s. 340.01 (48r),
are exempt from the monthly parking municipal permit
14fee under par. (c). The exemption under this paragraph also applies to steps and a
15platform, not exceeding 50 square feet, that lead to a recreational mobile home or
16recreational vehicle
, but does not apply to any other addition, attachment, patio, or
17deck.
SB7-SSA1,10,1918 (d) This section does not apply to a mobile home park community that is owned
19and operated by any county under the provisions of s. 59.52 (16) (b).
SB7-SSA1,11,220 (e) If a mobile home unit is permitted by local ordinance to be located outside
21of a licensed park community, the monthly parking municipal permit fee shall be
22paid by the owner of the land on which it stands, and the owner of the land shall
23comply with the reporting requirements of par. (c). The owner of the land may collect
24the fee from the owner of the mobile home unit and, on or before January 10 and on
25or before July 10, shall transmit to the taxation district all fees owed for the 6 months

1ending on the last day of the month preceding the month when the transmission is
2required.
SB7-SSA1,11,43 (f) Nothing in this subsection prohibits the regulation by local ordinance of a
4mobile home park community.
SB7-SSA1, s. 32 5Section 32. 66.0435 (3m) of the statutes is amended to read:
SB7-SSA1,11,96 66.0435 (3m) Park Community operator reimbursement. A park community
7operator who is required by municipal ordinance to collect the collects a monthly
8parking municipal permit fee from the mobile home a unit owner may deduct, for
9administrative expenses, 2% 2 percent of the monthly fees collected.
SB7-SSA1, s. 33 10Section 33. 66.0435 (4) (intro.) of the statutes is amended to read:
SB7-SSA1,11,1411 66.0435 (4) Application for license. (intro.) Original application for mobile
12home park
a community license shall be filed with the clerk of the licensing authority.
13Applications shall be in writing, signed by the applicant and shall contain the
14following:
SB7-SSA1, s. 34 15Section 34. 66.0435 (4) (b) of the statutes is amended to read:
SB7-SSA1,11,1716 66.0435 (4) (b) The location and legal description of the mobile home park
17community.
SB7-SSA1, s. 35 18Section 35. 66.0435 (4) (c) of the statutes is amended to read:
SB7-SSA1,11,1919 66.0435 (4) (c) The complete plan of the park community.
SB7-SSA1, s. 36 20Section 36. 66.0435 (5) of the statutes is repealed.
SB7-SSA1, s. 37 21Section 37. 66.0435 (8) of the statutes is amended to read:
SB7-SSA1,12,622 66.0435 (8) Distribution of fees. The licensing authority may retain 10% 10
23percent
of the monthly parking municipal permit fees collected in each month,
24without reduction for any amounts deducted under sub. (3m), to cover the cost of
25administration. The licensing authority shall pay to the school district in which the

1park community is located, within 20 days after the end of each month, such
2proportion of the remainder of the fees collected in the preceding month as the ratio
3of the most recent property tax levy for school purposes bears to the total tax levy for
4all purposes in the licensing authority. If the park community is located in more than
5one school district, each district shall receive a share in the proportion that its
6property tax levy for school purposes bears to the total school tax levy.
SB7-SSA1, s. 38 7Section 38. 66.0435 (9) of the statutes is amended to read:
SB7-SSA1,12,188 66.0435 (9) Municipalities; parking monthly municipal permit fees on
9recreational mobile homes and recreational vehicles. A licensing authority may
10assess parking monthly municipal permit fees at the rates under this section on
11recreational mobile homes and recreational vehicles, as defined in s. 340.01 (48r),
12except recreational mobile homes which and recreational vehicles that are located
13in campgrounds licensed under s. 254.47, recreational mobile homes that constitute
14improvements to real property under s. 70.043 (1),
and recreational mobile homes
15which or recreational vehicles that are located on land where the principal residence
16of the owner of the recreational mobile home or recreational vehicle is located,
17regardless of whether the recreational mobile home or recreational vehicle is
18occupied during all or part of any calendar year.
SB7-SSA1, s. 39 19Section 39. 66.0809 (3) of the statutes is amended to read:
SB7-SSA1,14,620 66.0809 (3) Except as provided in subs. (4) and (5), on October 15 in each year
21notice shall be given to the owner or occupant of all lots or parcels of real estate to
22which utility service has been furnished prior to October 1 by a public utility operated
23by a town, city or village and payment for which is owing and in arrears at the time
24of giving the notice. The department in charge of the utility shall furnish the
25treasurer with a list of the lots or parcels of real estate for which utility service

1charges are in arrears, and the notice shall be given by the treasurer, unless the
2governing body of the city, village or town authorizes notice to be given directly by
3the department. The notice shall be in writing and shall state the amount of arrears,
4including any penalty assessed pursuant to the rules of the utility; that unless the
5amount is paid by November 1 a penalty of 10% 10 percent of the amount of arrears
6will be added; and that unless the arrears, with any added penalty, are paid by
7November 15, the arrears and penalty will be levied as a tax against the lot or parcel
8of real estate to which utility service was furnished and for which payment is
9delinquent. The notice may be served by delivery to either the owner or occupant
10personally, or by letter addressed to the owner or occupant at the post-office address
11of the lot or parcel of real estate. On November 16 the officer or department issuing
12the notice shall certify and file with the clerk a list of all lots or parcels of real estate,
13giving the legal description, for which notice of arrears was given and for which
14arrears remain unpaid, stating the amount of arrears and penalty. Each delinquent
15amount, including the penalty, becomes a lien upon the lot or parcel of real estate to
16which the utility service was furnished and payment for which is delinquent, and the
17clerk shall insert the delinquent amount and penalty as a tax against the lot or parcel
18of real estate. All proceedings in relation to the collection of general property taxes
19and to the return and sale of property for delinquent taxes apply to the tax if it is not
20paid within the time required by law for payment of taxes upon real estate. Under
21this subsection, if an arrearage is for utility service furnished and metered by the
22utility directly to a manufactured home or mobile home unit in a licensed
23manufactured and mobile home park community, the notice shall be given to the
24owner of the manufactured home or mobile home unit and the delinquent amount
25becomes a lien on the manufactured home or mobile home unit rather than a lien on

1the parcel of real estate on which the manufactured home or mobile home unit is
2located. A lien on a manufactured home or mobile home unit may be enforced using
3the procedures under s. 779.48 (2). This subsection does not apply to arrearages
4collected using the procedure under s. 66.0627. In this subsection, "metered" means
5the use of any method to ascertain the amount of service used or the use of a flat rate
6billing method.
SB7-SSA1, s. 40 7Section 40. 66.1019 (2) of the statutes is amended to read:
SB7-SSA1,14,118 66.1019 (2) Manufactured building Modular home code. Ordinances enacted
9by any county, city, village or town relating to the on-site inspection of the
10installation of manufactured buildings modular homes shall conform to subch. III of
11ch. 101.
SB7-SSA1, s. 41 12Section 41. 70.043 of the statutes is amended to read:
SB7-SSA1,14,18 1370.043 Mobile homes and manufactured homes. (1) A mobile home, as
14defined in s. 66.0435 (1) (d) 101.91 (10), or a manufactured home, as defined in s.
15101.91 (2)
, is an improvement to real property if it is connected to utilities and is set
16upon a foundation upon land which is owned by the mobile home or manufactured
17home
owner. In this section, a mobile home or manufactured home is "set upon a
18foundation" if it is off its wheels and is set upon some other support.
SB7-SSA1,14,23 19(2) A mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a
20manufactured home, as defined in s. 101.91 (2)
, is personal property if the land upon
21which it is located is not owned by the mobile home or manufactured home owner or
22if the mobile home or manufactured home is not set upon a foundation or connected
23to utilities.
SB7-SSA1, s. 42 24Section 42. 70.111 (19) (title) of the statutes is amended to read:
SB7-SSA1,15,2
170.111 (19) (title) Camping trailers and, recreational mobile homes, and
2recreational vehicles
.
SB7-SSA1, s. 43 3Section 43. 70.111 (19) (b) of the statutes is amended to read:
SB7-SSA1,15,84 70.111 (19) (b) Recreational mobile homes, as defined in s. 66.0435 (1) (hm), and
5recreational vehicles, as defined in s. 340.01 (48r)
. The exemption under this
6paragraph also applies to steps and a platform, not exceeding 50 square feet, that
7lead to a doorway of a recreational mobile home or a recreational vehicle, but does
8not apply to any other addition, attachment, deck, or patio.
SB7-SSA1, s. 44 9Section 44. 70.112 (7) of the statutes is amended to read:
SB7-SSA1,15,1210 70.112 (7) Mobile homes and manufactured homes. Every mobile home unit,
11as defined in s. 66.0435 (1) (j), that is
subject to a monthly parking municipal permit
12fee under s. 66.0435 (3).
SB7-SSA1, s. 45 13Section 45. 71.07 (6e) (a) 5. of the statutes is amended to read:
SB7-SSA1,16,514 71.07 (6e) (a) 5. "Property taxes" means real and personal property taxes,
15exclusive of special assessments, delinquent interest, and charges for service, paid
16by a claimant, and the claimant's spouse if filing a joint return, on the eligible
17veteran's or unremarried surviving spouse's principal dwelling in this state during
18the taxable year for which credit under this subsection is claimed, less any property
19taxes paid which are properly includable as a trade or business expense under
20section 162 of the Internal Revenue Code. If the principal dwelling on which the
21taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
22in common or is owned by spouses as marital property, "property taxes" is that part
23of property taxes paid that reflects the ownership percentage of the claimant, except
24that this limitation does not apply to spouses who file a joint return. If the principal
25dwelling is sold during the taxable year, the "property taxes" for the seller and buyer

1shall be the amount of the tax prorated to each in the closing agreement pertaining
2to the sale or, if not so provided for in the closing agreement, the tax shall be prorated
3between the seller and buyer in proportion to months of their respective ownership.
4"Property taxes" includes monthly parking municipal permit fees in respect to a
5principal dwelling collected under s. 66.0435 (3) (c).
SB7-SSA1, s. 46 6Section 46. 71.07 (9) (a) 3. of the statutes is amended to read:
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