WI AB1049

Community owners must provide 12 months written notice before closing or converting a community, and 14 days notice when listing for sale, receiving a purchase offer, or being served with foreclosure; residents then have 90 days to make an offer and secure financing, plus an additional 90 days to close

Residents representing at least 51% of adult occupants gain the right to purchase their community and may assign this right to government entities, housing authorities, or nonprofit organizations with housing expertise

Rent increases are capped at the U.S. Consumer Price Index change (with a floor of 2% and ceiling of 4% annually), require 90 days notice, and owners must not have unresolved health or safety violations; increases exceeding these limits for extraordinary operating expenses require itemized financial disclosure and can be challenged through DSPS or circuit court

Community owners selling to homeowner associations, cooperatives, nonprofits, or resident groups (with 51% approval) may claim an income and franchise tax subtraction equal to the sale proceeds, effective for taxable years after December 31, 2025

DSPS assumes sole regulatory authority over manufactured home communities (removing local government permitting), must conduct annual inspections, and must review all resident complaints; violations carry fines up to $1,000 plus potential civil liability with attorney fees