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House Bill 132

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Last Action 03/14/22: returned to Appropriations & Revenue (H)
Title AN ACT relating to the ad valorem taxation of prefabricated home inventories.
Bill Documents Introduced
Fiscal Impact Statements Fiscal Note
Local Mandate
Bill Request Number 1149
Sponsors C. Freeland, D. Fister, DJ Johnson, A. Koenig, M. Meredith, M. Prunty, S. Santoro, T. Smith
Summary of Original Version Amend KRS 132.010 to define "manufactured home," "modular home," and "prefabricated home"; amend the definition of "mobile home"; amend KRS 132.200 to exempt prefabricated homes held in a manufacturer's or retailer's inventory from local property taxes; apply to property assessed on or after January 1, 2023.
Index Headings of Original Version Special Purpose Governmental Entities - Property tax exemption, prefabricated home inventory
Local Mandate - Property tax exemption, prefabricated home inventory
Fiscal Note - Property tax exemption, prefabricated home inventory
Housing, Building, and Construction - Property tax exemption, prefabricated home inventory
Taxation - Property tax exemption, prefabricated home inventory
Taxation, Property - Prefabricated home inventory exemption
Cities - Property tax exemption, prefabricated home inventory
Counties - Property tax exemption, prefabricated home inventory

Actions

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12/09/21
  • Prefiled by the sponsor(s).
01/04/22
  • introduced in House
  • to Committee on Committees (H)
02/07/22
  • to Appropriations & Revenue (H)
03/14/22
  • taken from Appropriations & Revenue (H)
  • 1st reading
  • returned to Appropriations & Revenue (H)


Last updated: 2/8/2023 2:57 PM (EST)