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GA HB1334
Bill
Status
Introduced
2/11/2022
Primary Sponsor
Stan Gunter
Click for details
AI Summary
- Expands the definition of "mobile homes" under Georgia's ad valorem tax code to include "tiny homes on wheels," subjecting them to the same property tax treatment as manufactured and relocatable homes
- Defines "tiny home on wheels" as a non-self-propelled, transportable structure built on a permanent chassis, designed for use as a dwelling with or without a permanent foundation, and containing plumbing, heating, air-conditioning, and electrical systems
- Requires mobile homes (including tiny homes on wheels) to be returned for taxation in the county where they are "functionally located," defined as present for a cumulative total of 184 days or more during the preceding calendar year
- Preserves existing exemptions: mobile homes qualifying the taxpayer for a homestead exemption are excluded, and dealer-owned mobile homes remain subject to standard tangible personal property taxation
- Effective January 1, 2023, applicable to taxable years beginning on or after that date
Legislative Description
Ad valorem tax; definition of mobile homes; include tiny homes on wheels
Last Action
House Second Readers
2/15/2022
Committee Referrals
Ways and Means2/14/2022
Full Bill Text
No bill text available