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2000 SESSION

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SB 158 Local property taxes; motor homes.

Introduced by: Stephen D. Newman | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

Local property taxes; motor homes. Creates a separate classification of personal property for motor homes used for recreational purposes only, which allows local governing bodies to tax motor homes at rates below the rate applicable to the locality's general class of tangible personal property. Under current law motor homes are classified and taxed at the same rate as camping trailers for personal property tax purposes.

SUMMARY AS INTRODUCED:

Local property taxes; motor homes. Creates a separate classification of personal property for motor homes used for recreational purposes only. The personal property tax rate on motor homes may not exceed a locality's tax rate applicable to real property. Under current law, a local governing body is authorized to tax motor homes at a rate below the tax rate applicable to such locality's general class of tangible personal property, but there is no requirement that the personal property tax rate not exceed the locality's real property tax rate.