H-1662.1  _______________________________________________

                          HOUSE BILL 1812

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By Representatives Dunn, Koster, Sherstad, Thompson, Honeyford, Alexander, Keiser and Carlson

Read first time 02/10/97.  Referred to Committee on Finance.

Providing tax exemptions for mobile homes and manufactured homes occupied by seniors.

    AN ACT Relating to tax exemptions for mobile homes and manufactured homes; adding a new section to chapter 84.36 RCW; and creating a new section.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 84.36 RCW to read as follows:

    (1) Any mobile home or manufactured home, and the real property to which the mobile home or manufactured home is appurtenant, is exempt from property taxation if the occupant of the mobile home or manufactured home is at least sixty-one years old.  Any tax savings under this section benefitting an owner who is renting the land to the occupant must be credited by the owner to the occupant.

    (2) For the purposes of this section, "mobile home" and "manufactured home" have the same meanings as in RCW 46.04.302.

NEW SECTION. Sec. 2.  This act applies to taxes levied for collection in 1998 and thereafter.

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