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S.F. No. 820 - Modifying Class Rate for Certain Manufactured Home Parks (as amended by A-1 amendment)
Author: Senator Roger C. Chamberlain
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
Date: March 14, 2017


Section 1. Class I manufactured home park. Creates and defines a Class I manufactured home park as one in which an owner or on-site attendant completes 12 hours of qualifying education courses every three years. Documentation of compliance with the continuing education requirements must be submitted annually to the county assessor by January 2, and qualifying courses must be approved by the Department of Labor and Industry or the Department of Commerce. A step-up mechanism is provided for the first three years a manufactured home park qualifies under this section. 

Section 2. Class 4 properties.  Provides that Class I manufactured home parks will receive a class rate of one percent.  Under current law, manufactured home parks receive a class rate of 1.25 percent, except that manufactured home park cooperatives has a class rate of .75 percent if more than 50 percent of the units are owner-occupied, and a class rate of one percent otherwise.

Effective for taxes payable in 2018 and thereafter.

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