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2013 SESSION

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SB 1308 Real property tax; localities to tax campers and other recreational vehicles.

Introduced by: John S. Edwards | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Taxation of tangible personal property. Requires localities to tax campers and other recreational vehicles as real property if they are used as a primary residence and do not travel more than 250 miles per year. The bill provides for refunds for personal property taxes paid in 2012 on such campers and other recreational vehicles in the amount of the difference between the personal property tax and the real property tax. The bill also reduces past-due personal property tax amounts owed for such campers and other recreational vehicles to the amount owed under the real property tax rate for 2012.


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