LRB-0088/1
JS:kaf:kat
1997 - 1998 LEGISLATURE
February 18, 1997 - Introduced by Representative Schneider, by request of Guy
Detlefson. Referred to Joint survey committee on Tax Exemptions.
AB130,1,2
1An Act to amend 70.043 (1) and 70.111 (19) of the statutes;
relating to: the
2taxation of mobile homes.
Analysis by the Legislative Reference Bureau
Under current law, recreational mobile homes that are no larger than 400
square feet are exempt from the property tax. Under this bill, in calculating a
recreational mobile home's size in order to determine whether it is exempt,
unattached decks, platforms and screen houses are excluded.
Under current law, the owner of a mobile home that is in a mobile home park
and that is personal property is subject to a monthly parking fee and is exempt from
the property tax. Mobile homes that are real property are subject to the property tax.
A mobile home is real property if it is off its wheels and is set upon some other
support. Under this bill, a mobile home is real property only if the other support is
not a jack, or blocks, that are used to support the mobile home and to make it level.
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:
AB130, s. 1
3Section
1. 70.043 (1) of the statutes is amended to read:
AB130,2,5
170.043
(1) A mobile home, as defined in s. 66.058 (1) (d), is an improvement to
2real property if it is connected to utilities and is set upon a foundation upon land
3which is owned by the mobile home owner. In this section, a mobile home is "set upon
4a foundation" if it is off its wheels and is set upon some other support
other than a
5jack, or blocks, that are used to support the mobile home and to make it level.
AB130, s. 2
6Section
2. 70.111 (19) of the statutes is amended to read:
AB130,2,87
70.111
(19) Camping trailers and recreational mobile homes. (a) Camping
8trailers as defined in s. 340.01 (6m).
AB130,2,129
(b) Mobile homes, as defined in s. 66.058, that
; excluding unattached decks,
10unattached platforms and unattached screen houses; are no larger than 400 square
11feet and that are used primarily as temporary living quarters for recreational,
12camping, travel or seasonal purposes.
AB130,2,1414
(1)
This act takes effect on the January 1 after publication.
