Title
AN ACT relating to the ad valorem taxation of prefabricated home inventories.
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.
Documents
Introduced .pdf
(62.79 KB)
Session
Index Headings of Original Version
Property tax exemption, prefabricated home inventory
Property tax exemption, prefabricated home inventory
Property tax exemption, prefabricated home inventory
Prefabricated home inventory exemption
Property tax exemption, prefabricated home inventory
Property tax exemption, prefabricated home inventory
Property tax exemption, prefabricated home inventory
Actions
12/09/21
- Prefiled by the sponsor(s).
01/04/22
- introduced in House