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S.F. No. 741 - Manufactured Home Park Cooperatives; Property Tax Refund
Author: Senator Mark W. Koran
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: March 14, 2017


S.F. No. 741 allows manufactured home park cooperative residents to include 17 percent of the rent paid for site rental in the determination of property taxes payable for purposes of the property tax refund. Under current law, residents may claim a property tax refund for the property taxes paid on the manufactured home itself, but may not include any taxes attributable to ground lease payments.

Effective beginning with claims for taxes payable in 2018.

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