Adopted

AMENDMENT NO 1 PROPOSED TO

Cmte Sub for House Bill No. 1796

BY: Representative Brown

     AMEND between lines 206 and 207 by inserting the following:

          "(u)  A dwelling that is a manufactured home or mobile home as defined in Section 27-53-1, the owner of which occupies the home as his primary home and has done so at the same physical location for at least five (5) consecutive years."

     AMEND further between lines 282 and 283 by inserting the following:

     "SECTION 3.  (1)  The qualified owner of a manufactured home or mobile home who occupies the home as his primary home shall be allowed an exemption from ad valorem taxes according to the schedule set forth in Section 27-33-75, if he has done so at the same physical location for at least five (5) consecutive years.

     (2)  (a)  This section shall apply to exemptions claimed in the 2005 calendar year for which reimbursement is made in the 2006

calendar year and to exemptions claimed for which reimbursement is made in subsequent years.

          (b)  The person shall be entitled to the exemption regardless of whether he owns the land on which the manufactured home or mobile home is located or how the manufactured home or mobile home and land are assessed.  However, no person may claim an exemption under this Section 3 if the person claims any other exemption under State homestead exemption law.

     (3)  Any owner of a manufactured home or mobile home who is sixty-five (65) years of age or older or who is totally disabled

shall be allowed an exemption from all ad valorem taxes on up to  Seven Thousand Five Hundred Dollars ($7,500.00) of the assessed value of the manufactured home or mobile home if he occupies the manufactured home or mobile home as his primary home and has done so at the same physical location for at least five (5) consecutive years.  The person shall be entitled to the exemption regardless of whether he owns the land on which the manufactured home or mobile home is located or how the manufactured home or mobile home and land are assessed.  However, no person may claim an exemption under this subsection (3) if the person claims any other exemption under State homestead exemption law.

     (4)  To qualify for the exemption provided for in subsection (3) of this section because of disability, the manufactured home owner or mobile home owner must present proper proof of any of the following:

          (a)  Service-connected, total disability as an American veteran who has been honorably discharged from military service.

          (b)  Classification as totally disabled under the federal Social Security Act (42 USCS Section 416(i)), the Railroad Retirement Act or any other federal act approved by the State Tax Commission.

              (i)  If a person is eligible for classification as totally disabled under the federal acts referred to in this subsection (4)(b), but does not qualify to receive benefits thereunder because his annual income exceeds an amount set as the maximum allowed in qualifying to receive the benefits, then he is eligible for the disability exemption specified in subsection (3) of this section.  Proper proof of such eligibility shall be determined by the State Tax Commission.

              (ii)  If a person is eligible for classification as totally disabled under the federal Social Security Act (42 USCS Section 416(i)), but does not qualify to receive benefits thereunder only because he has not made the necessary social security contributions, then he is eligible for the disability exemption specified in subsection (3) of this section.  Proper proof of such eligibility shall be determined by the State Tax Commission.

          (c)  Classification as totally disabled under the provisions of a retirement plan that is considered to be qualified under the United States Internal Revenue Code.  The determination of whether or not a retirement plan is so qualified shall be made by the State Tax Commission.

          (d)  Classification as totally disabled as determined by the State Tax Commission pursuant to rules and regulations adopted by the State Tax Commission.

     Proper proof of classification as totally disabled under the federal acts referred to in subsection (4)(b) or (4)(c) of this section, including proof of the total disability and of eligibility to qualify to receive benefits under the relevant federal act or qualified retirement plan, shall be determined by the State Tax Commission.

     A manufactured home or mobile home owned jointly by husband and wife and a manufactured home or mobile home owned in fee simple by either spouse, if either spouse fulfills the age or disability requirement, shall be eligible for the exemption provided in subsection (3) of this section.  On all other jointly owned manufactured homes or mobile homes, the amount of the allowable exemption shall be determined on the basis of each individual joint owner's qualifications and pro rata share of the property."

     SECTION 4.  A manufactured home or mobile home that qualifies for a homestead ad valorem tax exemption under Section 3 of this act shall be exempt from taxation as personal property under Chapter 53, Title 27, Mississippi Code of 1972.

     SECTION 5.  Section 4 of this act shall be codified as a new section in Chapter 53, Title 27, Mississippi Code of 1972.

     SECTION 6.  Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.

     AMEND further by renumbering the succeeding section number.

     AMEND further the title on line 6 after the semicolon by inserting the following:

"TO INCLUDE WITHIN THE DEFINITION OF "HOME" OR "HOMESTEAD" A MANUFACTURED OR MOBILE HOME OCCUPIED AS A PERSON'S PRIMARY HOME FOR AT LEAST 5 YEARS AT THE SAME PHYSICAL LOCATION;

     AMEND further on line 7 after the semicolon by inserting the following:

"TO PROVIDE AN EXEMPTION FROM AD VALOREM TAXES FOR AN OWNER OF A MANUFACTURED HOME OR MOBILE HOME WHO OCCUPIES SUCH MANUFACTURED HOME OR MOBILE HOME AS HIS PRIMARY HOME AND HAS DONE SO AT THE SAME PHYSICAL LOCATION FOR AT LEAST FIVE CONSECUTIVE YEARS, REGARDLESS OF WHETHER SUCH PERSON OWNS THE LAND ON WHICH THE MANUFACTURED HOME OR MOBILE HOME IS LOCATED OR HOW THE MANUFACTURED HOME OR MOBILE HOME AND LAND ARE ASSESSED; TO PROVIDE THAT A PERSON MAY NOT CLAIM THE EXEMPTION PROVIDED IN THIS ACT IF THE PERSON CLAIMS ANY OTHER EXEMPTION UNDER STATE HOMESTEAD EXEMPTION LAW;"