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HB 132 KY
Introduced

AN ACT relating to the ad valorem taxation of prefabricated home inventories.

KY · session 2022RS · Assembly / House · bill

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Introduced Dec 9, 2021

Latest action (Mar 14, 2022) returned to Appropriations & Revenue (H)

Summary

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.

Sponsors (8)

Action history (7)
  1. Dec 9, 2021 Prefiled by the sponsor(s). · lower
  2. Jan 4, 2022 introduced in House · lower
  3. Jan 4, 2022 to Committee on Committees (H) · lower
  4. Feb 7, 2022 to Appropriations & Revenue (H) · lower
  5. Mar 14, 2022 taken from Appropriations & Revenue (H) · lower
  6. Mar 14, 2022 1st reading · lower
  7. Mar 14, 2022 returned to Appropriations & Revenue (H) · lower
Subjects
CitiesCountiesFiscal NoteHousing, Building, and ConstructionLocal MandateSpecial Purpose Governmental EntitiesTaxationTaxation, Property

Text versions (1)

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

  • Introduced · PDF

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