| Title | AN ACT relating to the ad valorem taxation of prefabricated home inventories. |
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| Bill Documents | Original |
| Sponsors | C. Freeland |
| 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 |
Taxation, Property - Prefabricated home inventory exemption Housing, Building, and Construction - Property tax exemption, prefabricated home inventory Taxation - Property tax exemption, prefabricated home inventory Cities - Property tax exemption, prefabricated home inventory Counties - Property tax exemption, prefabricated home inventory Special Purpose Governmental Entities - Property tax exemption, prefabricated home inventory |
| 12/09/21 | Prefiled by the sponsor(s). |
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Last updated: 12/21/2021 12:15 PM (EST)
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