HF 1459

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to property taxation; exempting certain modular homes from the property
tax; amending Minnesota Statutes 2006, section 272.02, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2006, section 272.02, is amended by adding a
subdivision to read:

new text begin Subd. 85. new text end

new text begin Modular homes used as models by dealers. new text end

new text begin (a) A modular home
is exempt if it:
new text end

new text begin (1) is owned by a modular home dealer and is located on land owned or leased
by that dealer;
new text end

new text begin (2) is a single-family model home;
new text end

new text begin (3) is not available for sale and is used exclusively as a model;
new text end

new text begin (4) is not permanently connected to any utilities except electricity; and
new text end

new text begin (5) is situated on a temporary foundation.
new text end

new text begin (b) The exemption under this subdivision is allowable for up to five assessment
years after the date it becomes located on the property, provided that the modular home
continues to meet all of the criteria under this subdivision each year. The owner of a
modular model home must notify the county assessor within 60 days that it has been
constructed or located on the property and must again notify the assessor if the modular
home ceases to meet any of the criteria. If more than one modular home is constructed or
situated on a property, the owner must notify the assessor within 60 days for each of the
models placed on the property.
new text end

new text begin (c) For purposes of this subdivision, a "modular home" means a building or
structural unit that has been in whole or substantial part manufactured or constructed
at an off-site location to be wholly or partially assembled on-site as a single family
dwelling. Construction of the modular home must comply with applicable standards
adapted in Minnesota State Rules authorized under Minnesota Statutes, chapter 16B. A
modular home does not include a structure subject to the requirements of the National
Manufactured Home Construction and Safety Standards Act of 1974 or prefabricated
buildings, as defined in Minnesota Statutes, section 327.31, subdivision 6.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for assessment year 2007 and
thereafter, for taxes payable in 2008 and thereafter. The five-year assessment time period
begins with the 2007 assessment for a modular model home currently situated provided
it meets all of the criteria and the county assessor is notified within 90 days of the day
following final enactment.
new text end