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Panel advances bill letting buyers of manufactured homes recoup local sales tax share
Summary
House Bill 134 would expand an existing 50% sales‑tax refund for manufactured homes (previously applied to the state portion) to include the local portion as well; sponsors said the change aims to make manufactured and stick‑built housing tax treatments more comparable and to support workforce housing.
Representative Camp presented House Bill 134 (LC 501114), explaining the bill extends an existing code provision that let purchasers of manufactured homes convert to real property and claim 50% of the state sales tax back when they recorded the home within 30 days. The change in HB 134 would include the local portion, effectively allowing a 50% refund of both state and local sales taxes for qualifying purchasers.
"This makes it more in line with a stick built home," the presenter said, arguing the change would help workforce housing by lowering the net cost of placing and occupying manufactured homes. The presenter and senators discussed the fiscal note; the presenter said the fiscal note appeared to treat the change statically and did not account for a prior code provision already allowing a state refund through a different process. A legislative staffer said when accounting dynamically for existing law, the net state revenue effect would be roughly zero.
Senators indicated support and moved to advance the bill; the committee passed the measure by voice vote. The transcript records a motion, a second, and the chair announcing the motion carried; the Senate sponsor for the floor was named as Randy Robertson.
