(REPRINTED WITH ADOPTED AMENDMENTS)

 

Senate Bill No. 70–Senator Amodei

 

Prefiled February 1, 2001

 

____________

 

Referred to Committee on Taxation

 

SUMMARY—Revises provisions governing classification of manufactured homes as real property. (BDR 32‑337)

 

FISCAL NOTE:            Effect on Local Government: No.

                                    Effect on the State: No.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to taxation; revising the provisions governing the classification of manufactured homes as real property for the purpose of property taxes; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1    Section 1. NRS 361.244 is hereby amended to read as follows:

1-2  361.244  1.  A mobile or manufactured home is eligible to become

1-3  real property if [the running gear is removed and] it becomes[, on or after

1-4  July 1, 1979,] permanently affixed to land which is owned by the owner of

1-5  the mobile or manufactured home.

1-6  2.  A mobile or manufactured home becomes real property when the

1-7  assessor of the county in which the mobile or manufactured home is

1-8  located has placed it on the tax roll as real property. [The] Except as

1-9  otherwise provided in subsection 5, the assessor shall not place a mobile

1-10  or manufactured home on the tax roll until:

1-11    (a) He has received verification from the manufactured housing division

1-12  of the department of business and industry that [there is no security interest

1-13  in the mobile home or the holders of security interests have agreed in

1-14  writing to the conversion of] the mobile or manufactured home has been

1-15  converted to real property;

1-16    (b) The unsecured personal property tax has been paid in full for the

1-17  current fiscal year;

1-18    (c) An affidavit of conversion of the mobile or manufactured home

1-19  from personal to real property has been recorded in the county recorder’s

1-20  office of the county in which the mobile or manufactured home is located;

1-21  and

2-1  (d) The dealer or owner has delivered to the division a copy of the

2-2  recorded affidavit of conversion and all documents relating to the mobile

2-3  or manufactured home in its former condition as personal property.

2-4  3.  A mobile or manufactured home which is converted to real

2-5  property pursuant to this section shall be deemed to be a fixture and an

2-6  improvement to the real property to which it is affixed.

2-7  4.  Factory-built housing, as defined in NRS 461.080, constitutes real

2-8  property if it becomes, on or after July 1, 1979, permanently affixed to land

2-9  which is owned by the owner of the factory-built housing.

2-10    5.  [A manufactured home, as defined in NRS 489.113, constitutes real

2-11  property if it becomes, on or after January 1, 2000, permanently affixed to

2-12  land which is owned by the owner of the manufactured home.

2-13    6.] The assessor of the county in which a manufactured home is

2-14  located shall, without regard to the conditions set forth in subsection 2,

2-15  place the manufactured home on the tax roll as real property if, on or

2-16  after July 1, 2001, the manufactured home is permanently affixed to a

2-17  residential lot pursuant to an ordinance required by NRS 278.02095.

2-18    6.  The provisions of subsection 5 do not apply to a manufactured

2-19  home located in:

2-20    (a) An area designated by local ordinance for the placement of a

2-21  manufactured home without conversion to real property;

2-22    (b) A mobile home park; or

2-23    (c) Any other area to which the provisions of NRS 278.02095 do not

2-24  apply.

2-25    7. For the purposes of this section, “land which is owned” includes

2-26  land for which the owner has a possessory interest resulting from a life

2-27  estate, lease or contract for sale.

2-28    Sec. 2.  NRS 278.02095 is hereby amended to read as follows:

2-29    278.02095  1.  Except as otherwise provided in this section, in an

2-30  ordinance relating to the zoning of land adopted or amended by a

2-31  governing body, the definition of “single-family residence” must include a

2-32  manufactured home.

2-33    2.  Notwithstanding the provisions of subsection 1, a governing body

2-34  shall adopt standards for the placement of a manufactured home that will

2-35  not be affixed to a lot within a mobile home park which require that:

2-36    (a) The manufactured home:

2-37      (1) Be permanently affixed to a residential lot;

2-38      (2) Be manufactured within the 5 years immediately preceding the

2-39  date on which it is affixed to the residential lot;

2-40      (3) Have exterior siding and roofing which is similar in color,

2-41  material and appearance to the exterior siding and roofing primarily used

2-42  on other single-family residential dwellings in the immediate vicinity of the

2-43  manufactured home, as established by the governing body;

2-44      (4) Consist of more than one section; and

2-45      (5) Consist of at least 1,200 square feet of living area unless the

2-46  governing body, by administrative variance or other expedited procedure

2-47  established by the governing body, approves a lesser amount of square

2-48  footage based on the size or configuration of the lot or the square footage

3-1  of single-family residential dwellings in the immediate vicinity of the

3-2  manufactured home; and

3-3  (b) If the manufactured home has an elevated foundation, the

3-4  foundation is masked architecturally in a manner determined by the

3-5  governing body.

3-6  The governing body of a local government in a county whose population is

3-7  less than 25,000 may adopt standards that are less restrictive than the

3-8  standards set forth in this subsection.

3-9  3.  Standards adopted by a governing body pursuant to subsection 2

3-10  must be objective and documented clearly and must not be adopted to

3-11  discourage or impede the construction or provision of affordable housing,

3-12  including, without limitation, the use of manufactured homes for affordable

3-13  housing.

3-14    4.  Before a building department issues a permit to place a

3-15  manufactured home on a lot pursuant to this section, other than a new

3-16  manufactured home, the owner must surrender the certificate of

3-17  ownership to the manufactured housing division of the department of

3-18  business and industry. The division shall provide proof of such surrender

3-19  to the owner who must submit that proof to the building department.

3-20    5.  The provisions of this section do not abrogate a recorded restrictive

3-21  covenant prohibiting manufactured homes nor do the provisions apply

3-22  within the boundaries of a historic district established pursuant to NRS

3-23  384.005 or 384.100. An application to place a manufactured home on a

3-24  residential lot pursuant to this section constitutes an attestation by the

3-25  owner of the lot that the placement complies with all covenants, conditions

3-26  and restrictions placed on the lot and that the lot is not located within a

3-27  historic district.

3-28    [5.] 6.  As used in this section [, “manufactured] :

3-29    (a) “Manufactured home” has the meaning ascribed to it in NRS

3-30  489.113.

3-31    (b) “New manufactured home” has the meaning ascribed to it in NRS

3-32  489.125.

3-33    Sec. 3.  This act becomes effective on July 1, 2001.

 

3-34  H