HB 2151 Summary

• Expands the definition of "mobile home" to include manufactured homes built after June 15, 1976, that originally bore a U.S. Department of Housing and Urban Development approval insignia.

• Adds recreational trailers (noncommercial trailers weighing 10,000 pounds or less used to carry off-road recreational vehicles) to the exemptions from mobile home taxation requirements.

• Requires counties with populations exceeding 2 million persons to implement a delinquent mobile home tax collection process involving the county treasurer rather than the sheriff, including annual notice requirements and redemption options before sale.

• Allows counties with 2 million or fewer residents to enter into agreements with the county sheriff to use the same delinquent tax collection procedures as larger counties, subject to county board approval.

• Prohibits seizure of a mobile home in the possession of a subsequent purchaser who bought it from the original delinquent taxpayer after taxes became delinquent, requiring notice and extended payment options instead.