LRBs0470/1
JK:jld:rs
2005 - 2006 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO 2005 SENATE BILL 404
January 20, 2006 - Offered by Senator Olsen.
SB404-SSA1,1,3
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) and 66.0435 (3) (cm) of the statutes;
relating to: the
3personal property tax exemption for recreational mobile homes.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB404-SSA1, s. 1
4Section
1. 66.0435 (1) (hm) of the statutes is created to read:
SB404-SSA1,1,95
66.0435
(1) (hm) "Recreational mobile home" means a mobile home that is no
6larger than 400 square feet, or that is certified by the manufacturer as complying
7with the code promulgated by the American National Standards Institute as ANSI
8119.5, and that is used primarily as temporary living quarters for recreational,
9camping, travel, or seasonal purposes.
SB404-SSA1, s. 2
10Section
2. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
SB404-SSA1,2,511
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 as
2provided under par. (cm), mobile homes that constitute improvements to real
3property under s. 70.043 (1)
, and
from recreational mobile homes and camping
4trailers as defined in s.
70.111 (19) 340.01 (6m), a monthly parking permit fee
5computed as follows:
SB404-SSA1, s. 3
6Section
3. 66.0435 (3) (cm) of the statutes is created to read:
SB404-SSA1,2,107
66.0435
(3) (cm) Recreational mobile homes are exempt from the monthly
8parking permit fee under par. (c). The exemption under this paragraph also applies
9to steps and a platform, not exceeding 50 square feet, that lead to a recreational
10mobile home, but does not apply to any other addition, attachment, patio, or deck.
SB404-SSA1,2,1812
66.0435
(9) Municipalities; parking fees on mobile homes. A licensing
13authority may assess parking fees at the rates under this section on
recreational 14mobile homes,
as defined in s. 70.111 (19) except
recreational mobile homes which
15are located in campgrounds licensed under s. 254.47 and
recreational mobile homes
16which are located on land where the principal residence of the owner of the
17recreational mobile home is located, regardless of whether the
recreational mobile
18home is occupied during all or part of any calendar year.
SB404-SSA1, s. 5
19Section
5. 70.111 (19) (b) of the statutes is amended to read:
SB404-SSA1,2,2520
70.111
(19) (b)
Mobile Recreational mobile homes, as defined in s. 66.0435
, that
21are no larger than 400 square feet and that are used primarily as temporary living
22quarters for recreational, camping, travel or seasonal purposes
(1) (hm). The
23exemption under this paragraph also applies to steps and a platform, not exceeding
2450 square feet, that lead to a doorway of a recreational mobile home, but does not
25apply to any other addition, attachment, deck, or patio.
SB404-SSA1,3,22
(1) This act first applies to the property tax assessments as of January 1, 2007.