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Kosciusko County council delays decision on mobile-home personal-property tax exemption
Summary
After a public hearing and extended debate about revenue, workload and local impacts, the Kosciusko County Council voted to delay action on adopting SEA 183 — the state law that would exempt mobile-home personal property from local property taxation — and directed staff to seek additional 2024 figures and solicit input from affected taxing units.
The Kosciusko County Council opened a public hearing on adopting SEA 183, the state law that would exempt mobile-home personal property from county taxation, and on a voice vote approved a motion not to consider the change until more data are available and taxing units have been formally notified.
County staff presented the measure and data the council had previously received, including the county’s 2023 actual mobile-home personal-property revenue of $454,002 and an LSA (Legislative Services Agency) estimate the county could lose $759,988 in fiscal year 2025. A presenter summarized that local offices spend substantial staff time processing transfers, collections and judgments related to mobile homes and argued the county currently spends more to administer the program than it collects. "Once we lose that data ... it would be extremely difficult to go back the other way," the presenter said.
The presentation said the county’s records list about…
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