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Committee narrows tax treatment of small, seasonal RVs after assessors raise implementation concerns
Summary
An amendment to HB 19,69 would exclude small seasonal RVs under 300 sq ft from being taxed as real property; assessors testified that phrases like 'occasionally as a residence' are undefined and enforcement would be difficult. The committee approved the amendment and advanced the bill.
Sponsor and proponents said the amendment clarifies that small movable structures used seasonally—campground or lake park models under a size threshold—should remain personal property for tax purposes rather than real property. The sponsor argued the bill would carve out seasonal RVs so long-term occupancies that are affixed and function as homes remain taxable as real property.
Will Denami, speaking for the assessors of property, opposed the amendment on definitional and practical grounds, saying terminology such as “occasionally as a residence” lacks a meaningful statutory definition and would be hard to apply: “Occasionally as a residence is not something that is defined,” he said, adding that many housing products (tiny homes, condos) could be swept into an ambiguous standard. After discussion and a sponsor explanation, the committee adopted the amendment and moved HB 19,69 as amended to the next calendar (vote recorded 4–0).
