SENATE 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

Senate Committee on Ways & Means

Senate Hearing Date(s):March 30, 1987

Majority Report:  Do pass.

      Signed by Senators McDermott, Chairman; Bauer, Bluechel, Cantu, Craswell, Deccio, Hayner, Kreidler, McDonald, Rasmussen, Saling, Talmadge, Williams, Wojahn, Zimmerman.

Senate Staff:William Bafus (786-7437)

                  March 31, 1987

AS REPORTED BY COMMITTEE ON WAYS & MEANS, MARCH 30, 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:      available

Senate Committee - Testified: Fred Saeger, Washington Association of County Officials