Kosciusko County council delays decision on mobile-home personal-property tax exemption

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 3,173 mobile-home units (3,092 single-wide units and 81 double-wide units) and that historically about 65–70% of billed mobile-home personal-property accounts pay, while about 30–35% do not and eventually go to judgment or collections. Staff also told the council the county’s 2024 soft expenses tied to administering mobile-home assessments were about $135,100.

Council members pressed staff about how reassessment appeals and rising commercial and industrial assessed values might affect the net revenue picture. The assessor’s office and county staff said the final impact from reassessment appeals will not be known until the appeals process settles and recommended waiting for the 2024 results before taking action.

During public comment, residents who opposed the exemption said removing the mobile-home personal-property tax would reduce revenue for schools and other taxing units. Rachel Rhodes, a resident, said she respected staff work but feared the loss of small, locally significant school funding: "Every little bit helps. And to take that from the school would be a struggle for me." Don Zollman, a resident, said he had concerns but also told the council staff had been able to locate property records accurately in the past.

After more discussion among council members about notice to taxing units and the timing of appeals, Council member Tony moved that the council take no action until it has complete 2024 cost-and-collection figures and until the auditor’s office notifies affected taxing units seeking their input. The motion, as amended on the floor, passed on a voice vote. The council’s action was to delay consideration (table) and seek further information; no exemption ordinance was adopted.

Next steps: County staff will assemble final 2024 collections and cost figures, the auditor’s office will notify the taxing units listed in staff materials to solicit formal responses, and the council expects to revisit the question when the additional data are available. No date was set in the motion beyond the council’s direction to wait for 2024 figures and entity responses.

Clarifying details captured from the hearing: - 2023 actual mobile-home personal-property revenue collected: $454,002 (source: county staff). (source_speaker: "Presenter, Treasurer's office") - LSA estimated fiscal-year 2025 net tax figure: $759,988 (referenced by staff during the hearing). - Inventory counts stated by staff: approximately 3,092 single-wide units and 81 double-wide units. (source_speaker: "Presenter, Treasurer's office") - Typical payment rate discussed: about 65–70% of billed mobile-home accounts pay; 30–35% do not and move to collections/judgment. (source_speaker: "Presenter, Treasurer's office")

The council did not adopt any ordinance; it voted to delay action and requested formal input and updated 2024 figures before reconsidering the exemption.