Bill Text: IN HB1330 | 2013 | Regular Session | Introduced
Bill Title: Taxation of mobile homes.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2013-02-14 - Representative Davis added as coauthor [HB1330 Detail]
Download: Indiana-2013-HB1330-Introduced.html
Citations Affected: IC 6-1.1; IC 9-13-2; IC 9-17-6; IC 16-41-27-31;
IC 36-2-11-14.5.
Synopsis: Taxation of mobile homes. Provides that only the owner of
a mobile home may obtain the permit required to move the mobile
home from one location to another. Requires the department of local
government finance to develop a system for recording the property tax
information for a mobile home that is not assessed as real property.
Requires that the system must use an identification number that is
unique to the vehicle identification number of the mobile home.
Imposes recording and escrow requirements upon purchase contracts
for a mobile home or manufactured home that is not assessed as real
property. Provides that for assessment dates after December 31, 2013:
(1) a contract buyer claiming the standard deduction with respect to a
mobile home or manufactured home that is not assessed as real
property while purchasing the mobile home or manufactured home
under a contract must show compliance with the new requirements; and
(2) an owner other than a contract buyer must attach a copy of the
owner's title to the mobile home or manufactured home to the
application for the deduction. Specifies that a reference to a
manufactured home in the certificate of title law must be construed as
a reference to a mobile home. Provides that mobile home community
registers must be open to inspection by township and county assessors.
Requires that the registry must include a copy of the permit authorizing
the movement of the mobile home or manufactured home from one
location to another or authorizing a transfer of the title to the mobile
home or manufactured home. Provides that a county recorder may
record a purchase contract for a mobile home or a manufactured home
only if the contract seller provides a copy of the title to the mobile
home or manufactured home before submitting the purchase contract
for recording.
Effective: Upon passage; July 1, 2013.
January 15, 2013, read first time and referred to Committee on Ways and Means.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(b) The bureau of motor vehicles may not transfer the title to a mobile home unless the owner obtains a permit to transfer the title from the county treasurer.
(c) A county treasurer shall issue a permit which is required to either move, or transfer the title to, a mobile home if the taxes due on the mobile home have been paid. The permit shall state the date it is issued.
before the date of the proposed move. The mover shall retain
possession of the permit while the mobile home is in transit.
(b) The mover shall return the permit to the owner or occupier of the
mobile home when the move is completed.
(1) "Dwelling" means any of the following:
(A) Residential real property improvements that an individual uses as the individual's residence, including a house or garage.
(B) A mobile home that is not assessed as real property that an individual uses as the individual's residence.
(C) A manufactured home that is not assessed as real property that an individual uses as the individual's residence.
(2) "Homestead" means an individual's principal place of residence:
(A) that is located in Indiana;
(B) that:
(i) the individual owns;
(ii) the individual is buying under a contract; recorded in the county recorder's office, that provides that the individual is to pay the property taxes on the residence;
(iii) the individual is entitled to occupy as a tenant-stockholder (as defined in 26 U.S.C. 216) of a cooperative housing corporation (as defined in 26 U.S.C. 216); or
(iv) is a residence described in section 17.9 of this chapter that is owned by a trust if the individual is an individual described in section 17.9 of this chapter; and
(C) that consists of a dwelling and the real estate, not exceeding one (1) acre, that immediately surrounds that dwelling.
Except as provided in subsection (k), the term does not include
property owned by a corporation, partnership, limited liability
company, or other entity not described in this subdivision.
(b) Each year a homestead is eligible for a standard deduction from
the assessed value of the homestead for an assessment date. The
deduction provided by this section applies to property taxes first due
and payable for an assessment date only if an individual has an interest
in the homestead described in subsection (a)(2)(B) on:
(1) the assessment date; or
(2) any date in the same year after an assessment date that a
statement is filed under subsection (e) or section 44 of this
chapter, if the property consists of real property.
Subject to subsection (c), the auditor of the county shall record and
make the deduction for the individual or entity qualifying for the
deduction.
(c) Except as provided in section 40.5 of this chapter, the total
amount of the deduction that a person may receive under this section
for a particular year is the lesser of:
(1) sixty percent (60%) of the assessed value of the real property,
mobile home not assessed as real property, or manufactured home
not assessed as real property; or
(2) forty-five thousand dollars ($45,000).
(d) A person who has sold real property, a mobile home not assessed
as real property, or a manufactured home not assessed as real property
to another person under a contract that provides that the contract buyer
is to pay the property taxes on the real property, mobile home, or
manufactured home may not claim the deduction provided under this
section with respect to that real property, mobile home, or
manufactured home.
(e) Except as provided in sections 17.8 and 44 of this chapter and
subject to section 45 of this chapter, an individual who desires to claim
the deduction provided by this section must file a certified statement in
duplicate, on forms prescribed by the department of local government
finance, with the auditor of the county in which the homestead is
located. The statement must include:
(1) the parcel number or key number of the property and the name
of the city, town, or township in which the property is located;
(2) the name of any other location in which the applicant or the
applicant's spouse owns, is buying, or has a beneficial interest in
residential real property;
(3) the names of:
(A) the applicant and the applicant's spouse (if any):
(i) as the names appear in the records of the United States
Social Security Administration for the purposes of the
issuance of a Social Security card and Social Security
number; or
(ii) that they use as their legal names when they sign their
names on legal documents;
if the applicant is an individual; or
(B) each individual who qualifies property as a homestead
under subsection (a)(2)(B) and the individual's spouse (if any):
(i) as the names appear in the records of the United States
Social Security Administration for the purposes of the
issuance of a Social Security card and Social Security
number; or
(ii) that they use as their legal names when they sign their
names on legal documents;
if the applicant is not an individual; and
(4) either:
(A) the last five (5) digits of the applicant's Social Security
number and the last five (5) digits of the Social Security
number of the applicant's spouse (if any); or
(B) if the applicant or the applicant's spouse (if any) do not
have a Social Security number, any of the following for that
individual:
(i) The last five (5) digits of the individual's driver's license
number.
(ii) The last five (5) digits of the individual's state
identification card number.
(iii) If the individual does not have a driver's license or a
state identification card, the last five (5) digits of a control
number that is on a document issued to the individual by the
federal government and determined by the department of
local government finance to be acceptable.
If a form or statement provided to the county auditor under this section,
IC 6-1.1-22-8.1, or IC 6-1.1-22.5-12 includes the telephone number or
part or all of the Social Security number of a party or other number
described in subdivision (4)(B) of a party, the telephone number and
the Social Security number or other number described in subdivision
(4)(B) included are confidential. The statement may be filed in person
or by mail. If the statement is mailed, the mailing must be postmarked
on or before the last day for filing. The statement applies for that first
year and any succeeding year for which the deduction is allowed. With
respect to real property, the statement must be completed and dated in
the calendar year for which the person desires to obtain the deduction
and filed with the county auditor on or before January 5 of the
immediately succeeding calendar year. With respect to a mobile home
that is not assessed as real property, the person must file the statement
during the twelve (12) months before March 31 of the year for which
the person desires to obtain the deduction.
(f) If an individual who is receiving the deduction provided by this
section or who otherwise qualifies property for a deduction under this
section:
(1) changes the use of the individual's property so that part or all
of the property no longer qualifies for the deduction under this
section; or
(2) is no longer eligible for a deduction under this section on
another parcel of property because:
(A) the individual would otherwise receive the benefit of more
than one (1) deduction under this chapter; or
(B) the individual maintains the individual's principal place of
residence with another individual who receives a deduction
under this section;
the individual must file a certified statement with the auditor of the
county, notifying the auditor of the change of use, not more than sixty
(60) days after the date of that change. An individual who fails to file
the statement required by this subsection is liable for any additional
taxes that would have been due on the property if the individual had
filed the statement as required by this subsection plus a civil penalty
equal to ten percent (10%) of the additional taxes due. The civil penalty
imposed under this subsection is in addition to any interest and
penalties for a delinquent payment that might otherwise be due. One
percent (1%) of the total civil penalty collected under this subsection
shall be transferred by the county to the department of local
government finance for use by the department in establishing and
maintaining the homestead property data base under subsection (i) and,
to the extent there is money remaining, for any other purposes of the
department. This amount becomes part of the property tax liability for
purposes of this article.
(g) The department of local government finance shall adopt rules or
guidelines concerning the application for a deduction under this
section.
(h) This subsection does not apply to property in the first year for
which a deduction is claimed under this section if the sole reason that
a deduction is claimed on other property is that the individual or
married couple maintained a principal residence at the other property
on March 1 in the same year in which an application for a deduction is
filed under this section or, if the application is for a homestead that is
assessed as personal property, on March 1 in the immediately
preceding year and the individual or married couple is moving the
individual's or married couple's principal residence to the property that
is the subject of the application. Except as provided in subsection (n),
the county auditor may not grant an individual or a married couple a
deduction under this section if:
(1) the individual or married couple, for the same year, claims the
deduction on two (2) or more different applications for the
deduction; and
(2) the applications claim the deduction for different property.
(i) The department of local government finance shall provide secure
access to county auditors to a homestead property data base that
includes access to the homestead owner's name and the numbers
required from the homestead owner under subsection (e)(4) for the sole
purpose of verifying whether an owner is wrongly claiming a deduction
under this chapter or a credit under IC 6-1.1-20.4, IC 6-1.1-20.6, or
IC 6-3.5.
(j) A county auditor may require an individual to provide evidence
proving that the individual's residence is the individual's principal place
of residence as claimed in the certified statement filed under subsection
(e). The county auditor may limit the evidence that an individual is
required to submit to a state income tax return, a valid driver's license,
or a valid voter registration card showing that the residence for which
the deduction is claimed is the individual's principal place of residence.
The department of local government finance shall work with county
auditors to develop procedures to determine whether a property owner
that is claiming a standard deduction or homestead credit is not eligible
for the standard deduction or homestead credit because the property
owner's principal place of residence is outside Indiana.
(k) As used in this section, "homestead" includes property that
satisfies each of the following requirements:
(1) The property is located in Indiana and consists of a dwelling
and the real estate, not exceeding one (1) acre, that immediately
surrounds that dwelling.
(2) The property is the principal place of residence of an
individual.
(3) The property is owned by an entity that is not described in
subsection (a)(2)(B).
(4) The individual residing on the property is a shareholder,
partner, or member of the entity that owns the property.
(5) The property was eligible for the standard deduction under
this section on March 1, 2009.
(l) If a county auditor terminates a deduction for property described
in subsection (k) with respect to property taxes that are:
(1) imposed for an assessment date in 2009; and
(2) first due and payable in 2010;
on the grounds that the property is not owned by an entity described in
subsection (a)(2)(B), the county auditor shall reinstate the deduction if
the taxpayer provides proof that the property is eligible for the
deduction in accordance with subsection (k) and that the individual
residing on the property is not claiming the deduction for any other
property.
(m) For assessments assessment dates after 2009, the term
"homestead" includes:
(1) a deck or patio;
(2) a gazebo; or
(3) another residential yard structure, as defined in rules adopted
by the department of local government finance (other than a
swimming pool);
that is assessed as real property and attached to the dwelling.
(n) A county auditor shall grant an individual a deduction under this
section regardless of whether the individual and the individual's spouse
claim a deduction on two (2) different applications and each
application claims a deduction for different property if the property
owned by the individual's spouse is located outside Indiana and the
individual files an affidavit with the county auditor containing the
following information:
(1) The names of the county and state in which the individual's
spouse claims a deduction substantially similar to the deduction
allowed by this section.
(2) A statement made under penalty of perjury that the following
are true:
(A) That the individual and the individual's spouse maintain
separate principal places of residence.
(B) That neither the individual nor the individual's spouse has
an ownership interest in the other's principal place of
residence.
(C) That neither the individual nor the individual's spouse has,
for that same year, claimed a standard or substantially similar
deduction for any property other than the property maintained
as a principal place of residence by the respective individuals.
A county auditor may require an individual or an individual's spouse to
provide evidence of the accuracy of the information contained in an
affidavit submitted under this subsection. The evidence required of the
individual or the individual's spouse may include state income tax
returns, excise tax payment information, property tax payment
information, driver license information, and voter registration
information.
(o) If:
(1) a property owner files a statement under subsection (e) to
claim the deduction provided by this section for a particular
property; and
(2) the county auditor receiving the filed statement determines
that the property owner's property is not eligible for the deduction;
the county auditor shall inform the property owner of the county
auditor's determination in writing. If a property owner's property is not
eligible for the deduction because the county auditor has determined
that the property is not the property owner's principal place of
residence, the property owner may appeal the county auditor's
determination to the county property tax assessment board of appeals
as provided in IC 6-1.1-15. The county auditor shall inform the
property owner of the owner's right to appeal to the county property tax
assessment board of appeals when the county auditor informs the
property owner of the county auditor's determination under this
subsection.
(p) This subsection applies to an application for the deduction
provided by this section filed for an assessment date occurring
after December 31, 2013. Notwithstanding any other provision of
this section, an individual buying a mobile home that is not
assessed as real property or a manufactured home that is not
assessed as real property under a contract providing that the
individual is to pay the property taxes on the mobile home or
manufactured home is not entitled to the deduction provided by
this section unless:
(1) the parties to the contract comply with IC 9-17-6-17; and
(2) the individual provides the county auditor with the
information necessary for the county treasurer to receive tax
payments from the escrow account established under
IC 9-17-6-17.
(q) This subsection:
(1) applies to an application for the deduction provided by this
section filed for an assessment date occurring after December
31, 2013; and
(2) does not apply to an individual described in subsection (p).
The owner of a mobile home that is not assessed as real property
or a manufactured home that is not assessed as real property must
attach a copy of the owner's title to the mobile home or
manufactured home to the application for the deduction provided
by this section.
(1) is assembled in a factory;
(2) bears a seal certifying that it was built in compliance with the federal Manufactured Housing Construction and Safety Standards Law (42 U.S.C. 5401 et seq.);
(3) is designed to be transported from the factory to another site in one (1) or more units;
(4) is suitable for use as a dwelling in any season; and
(5) is more than thirty-five (35) feet long.
(b) "Manufactured home", for purposes of IC 9-17-6, means either of the following:
(1) A structure having the meaning set forth in the federal Manufactured Housing Construction and Safety Standards Law of 1974 (42 U.S.C. 5401 et seq.).
(2) A mobile home.
(1) is assembled in a factory;
(2) is designed to be transported from the factory to another site in one (1) or more units;
(3) is suitable for use as a dwelling in any season;
(4) is more than thirty-five (35) feet long; and
(5) either:
(A) bears a seal certifying that the structure was built in compliance with the federal Manufactured Housing Construction and Safety Standards Law (42 U.S.C. 5401 et seq.); or
(B) the structure was manufactured before the effective date of the federal Manufactured Housing Construction and Safety Standards Law of 1974 (42 U.S.C. 5401 et seq.).
(b) "Mobile home", for purposes of IC 9-22-1.5, has the meaning set forth in IC 6-6-5-1.
1, 2013]: Sec. 0.5. For purposes of this chapter, a reference to a
manufactured home must be construed to also refer to a mobile
home.
(b) A purchase contract for a manufactured home subject to section 1 of this chapter is subject to the following terms and conditions:
(1) The seller must provide a copy of the title to the manufactured home.
(2) The contract must specify whether the seller or buyer is responsible for the payment of property taxes assessed against the manufactured home under IC 6-1.1-7.
(3) If the contract specifies that the buyer is responsible for the payment of property taxes assessed against the manufactured home, the contract must provide for an escrow account that:
(A) is established by the seller, or a person acting on behalf of the seller, for the benefit of the buyer;
(B) is maintained by the seller, or a person acting on behalf of the seller, during the life of the contract;
(C) is used during the life of the contract to pay property taxes assessed against the manufactured home; and
(D) if the purchase contract constitutes a federally related mortgage loan, complies with the requirements for escrow accounts set forth in the Real Estate Settlement Procedures Act (12 U.S.C. 2601 et seq.), as amended.
(4) The contract must be recorded in the county recorder's office.
(1) The names and ages of all occupants.
(2) The name of the owner of the mobile home or manufactured home.
(3) A copy of the permit issued under IC 6-1.1-7 authorizing the movement of the mobile home or manufactured home from one (1) location to another or authorizing a transfer of the title to the mobile home or manufactured home.
(b) As used in this section, "mobile home" has the meaning set forth in IC 6-1.1-7-1(b).
(c) The recorder may record a purchase contract for a manufactured home or a mobile home only if the contract seller provides a copy of the title to the manufactured home or mobile home to the recorder before submitting the purchase contract for recording.
