MN HF1095

Modifies tax classification for manufactured homes by reducing the classification rate from 1.25 percent to 0.75 percent for unclassified manufactured home property under Class 4b.

Changes manufactured home park classifications by eliminating the "Class I manufactured home park" category and consolidating different park types under revised Class 4c standards.

Repeals Minnesota Statutes sections 327C.01, subdivision 13 and 327C.16, which previously defined Class I manufactured home parks and established education requirements for park owners and attendants.

Effective date is property taxes payable in 2022 for all provisions.