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Committee hears support for extending manufactured‑dwelling park closure credit; advocates stress preservation work

2274798 · February 11, 2025
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Summary

House Bill 2,090 is a six‑year sunset extension of the manufactured‑dwelling park closure credit. LRO described the refundable $5,000 credit and related direct payments from park owners; advocates said preservation and resident ownership remain critical as parks sell or face closure.

The House Committee on Revenue opened a public hearing on House Bill 2,090, a placeholder bill that would extend for six years the manufactured‑dwelling park closure income tax credit.

Kyle Easton of the Legislative Revenue Office summarized the credit’s purpose: to mitigate costs for households forced to move when a manufactured‑dwelling park closes. Easton said the credit is a $5,000 refundable income tax credit available when a park is closed by the landlord or through eminent domain and that the manufactured dwelling must be the taxpayer’s owner‑occupied principal residence at the time of the closure. He noted the credit was…

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