HOUSE BILL REPORT

HB 44

BYRepresentatives Todd, Barnes, Madsen, Winsley, Baugher and Patrick

Clarifying procedures on the collection of property taxes on mobile homes.

House Committe on Ways & Means/Revenue

Majority Report:     Do pass.  (9)

     Signed by Representatives Appelwick, Chair; Basich, Grimm, Holland, Madsen, Rust, Schoon, Valle and Winsley.

House Staff:Rick Wickman (786-7150)

AS PASSED HOUSE MARCH 2, 1987

BACKGROUND:

Procedures for collecting outstanding personal property taxes on mobile homes situated on leased or rented land are ambiguous because there is no authority for taking distraint action to collect the taxes on such mobile homes, including those mobile homes occupied by senior citizens participating in the property tax relief programs.

SUMMARY:

Mobile homes situated on leased or rented land are made subject to personal property taxes for collection, billing, and payment. Such mobile homes are subject to the tax lien statute permitting the charging of personal property taxes against real property owned by the taxpayer.

The clarification would also apply to senior citizens participating in the property tax relief program.

Fiscal Note:    Attached.

House Committee ‑ Testified For:     Fred Saeger, Washington Association of County Officials.

House Committee - Testified Against: None Presented.

House Committee - Testimony For:     There is a need to clarify the billing, collection, payment, and enforcement of liens for personal property taxes on mobile homes occupying leased or rented lands.

House Committee - Testimony Against: None Presented.