AB21, s. 6
1Section 6. 66.0435 (1) (a) of the statutes is repealed.
AB21, s. 7 2Section 7. 66.0435 (1) (b) and (c) of the statutes are amended to read:
AB21,6,43 66.0435 (1) (b) "Licensee" means any person licensed to operate and maintain
4a manufactured and mobile home park community under this section.
AB21,6,65 (c) "Licensing authority" means the city, town or village wherein a
6manufactured and mobile home park community is located.
AB21, s. 8 7Section 8. 66.0435 (1) (cm) of the statutes is created to read:
AB21,6,88 66.0435 (1) (cm) "Manufactured home" has the meaning given in s. 101.91 (2).
AB21, s. 9 9Section 9. 66.0435 (1) (d) of the statutes is amended to read:
AB21,6,1410 66.0435 (1) (d) "Mobile home" is that which is, or was as originally constructed,
11designed to be transported by any motor vehicle upon a public highway and designed,
12equipped and used primarily for sleeping, eating and living quarters, or is intended
13to be so used; and includes any additions, attachments, annexes, foundations and
14appurtenances
has the meaning given in s. 101.91 (10).
AB21, s. 10 15Section 10. 66.0435 (1) (e) of the statutes is renumbered 66.0435 (1) (cg) and
16amended to read:
AB21,6,2017 66.0435 (1) (cg) "Mobile Manufactured and mobile home park community"
18means any plot or plots of ground upon which 2 3 or more units manufactured homes
19or mobile homes
, occupied for dwelling or sleeping purposes, are located, regardless
20of whether a charge is made for the accommodation.
AB21, s. 11 21Section 11. 66.0435 (1) (f) of the statutes is repealed.
AB21, s. 12 22Section 12. 66.0435 (1) (g) of the statutes is renumbered 66.0435 (1) (am) and
23amended to read:
AB21,6,2524 66.0435 (1) (am) "Park Community" means a manufactured and mobile home
25park community.
AB21, s. 13
1Section 13. 66.0435 (1) (i) and (j) of the statutes are amended to read:
AB21,7,42 66.0435 (1) (i) "Space" means a plot of ground within a manufactured and
3mobile home park community, designed for the accommodation of one manufactured
4or
mobile home unit.
AB21,7,55 (j) "Unit" means a single manufactured or mobile home unit.
AB21, s. 14 6Section 14. 66.0435 (2) (a) of the statutes is amended to read:
AB21,7,97 66.0435 (2) (a) It is unlawful for any person to maintain or operate a mobile
8home park
community within the limits of a city, town or village, unless the person
9has received a license from the city, town or village.
AB21, s. 15 10Section 15. 66.0435 (2) (b) of the statutes is amended to read:
AB21,7,1511 66.0435 (2) (b) In order to protect and promote the public health, morals and
12welfare and to equitably defray the cost of municipal and educational services
13required by persons and families using or occupying trailers, mobile homes, trailer
14camps or mobile home parks
communities for living, dwelling or sleeping purposes,
15a city council, village board and town board may do any of the following:
AB21,7,1816 1. Establish and enforce by ordinance reasonable standards and regulations
17for every trailer and trailer camp and every mobile home and mobile home park
18community.
AB21,7,2219 2. Require an annual license fee to operate a trailer and trailer camp or mobile
20home and mobile home park
community and levy and collect special assessments to
21defray the cost of municipal and educational services furnished to the trailer and
22trailer camp, or mobile home and mobile home park
a community.
AB21,7,2423 3. Limit the number of units, trailers or mobile homes that may be parked or
24kept
located in any one camp or park community.
AB21,8,5
14. Limit the number of licenses for trailer camps or parks communities in any
2common school district, if the mobile housing development of a community would
3cause the school costs to increase above the state average or if an exceedingly difficult
4or impossible situation exists with regard to providing adequate and proper sewage
5disposal in the particular area.
AB21, s. 16 6Section 16. 66.0435 (2) (c) of the statutes is amended to read:
AB21,8,117 66.0435 (2) (c) In a town in which the town board enacts an ordinance
8regulating trailers manufactured and mobile homes under this section and has also
9enacted and approved a county zoning ordinance under the provisions of s. 59.69, the
10provisions of the ordinance which is most restrictive apply with respect to the
11establishment and operation of a trailer camp community in the town.
AB21, s. 17 12Section 17. 66.0435 (2) (d) of the statutes is amended to read:
AB21,9,213 66.0435 (2) (d) A license granted under this section is subject to revocation or
14suspension for cause by the licensing authority that issued the license upon
15complaint filed with the clerk of the licensing authority, if the complaint is signed by
16a law enforcement officer, local health officer, as defined in s. 250.01 (5), or building
17inspector, after a public hearing upon the complaint. The holder of the license shall
18be given 10 days' written notice of the hearing, and is entitled to appear and be heard
19as to why the license should not be revoked. A holder of a license that is revoked or
20suspended by the licensing authority may within 20 days of the date of the revocation
21or suspension appeal the decision to the circuit court of the county in which the trailer
22camp or mobile home park
community is located by filing a written notice of appeal
23with the clerk of the licensing authority, together with a bond executed to the
24licensing authority, in the sum of $500 with 2 sureties or a bonding company

1approved by the clerk, conditioned for the faithful prosecution of the appeal and the
2payment of costs adjudged against the license holder.
AB21, s. 18 3Section 18. 66.0435 (3) (title) of the statutes is amended to read:
AB21,9,54 66.0435 (3) (title) License and monthly mobile home monthly municipal permit
5fee
; review.
AB21, s. 19 6Section 19. 66.0435 (3) (a) of the statutes is amended to read:
AB21,9,137 66.0435 (3) (a) The licensing authority shall collect from the licensee an annual
8license fee of not less than $25 nor more than $100 for each 50 spaces or fraction of
950 spaces within each mobile home park community within its limits. If the park
10community lies in more than one municipality the amount of the license fee shall be
11determined by multiplying the gross fee by a fraction the numerator of which is the
12number of spaces in the park community in a municipality and the denominator of
13which is the entire number of spaces in the park community.
AB21, s. 20 14Section 20. 66.0435 (3) (c) 1. (intro.) of the statutes is amended to read:
AB21,9,2215 66.0435 (3) (c) 1. (intro.) In addition to the license fee provided in pars. (a) and
16(b), each licensing authority shall collect from each mobile home unit occupying space
17or lots in a park community in the licensing authority, except from recreational
18mobile homes as provided under par. (cm), from manufactured and mobile homes
19that constitute improvements to real property under s. 70.043 (1), and from
20recreational vehicles as defined in s. 340.01 (48r), and from
camping trailers as
21defined in s. 340.01 (6m), a monthly parking municipal permit fee computed as
22follows:
AB21, s. 21 23Section 21. 66.0435 (3) (c) 1. a. of the statutes is amended to read:
AB21,10,3
166.0435 (3) (c) 1. a. On January 1, the assessor shall determine the total fair
2market value of each mobile home unit in the taxation district subject to the monthly
3parking municipal permit fee.
AB21, s. 22 4Section 22. 66.0435 (3) (c) 1. c. of the statutes is amended to read:
AB21,10,85 66.0435 (3) (c) 1. c. The value of each mobile home unit, determined under subd.
61. b., shall be multiplied by the general property gross tax rate, less any credit rate
7for the property tax relief credit, established on the preceding year's assessment of
8general property.
AB21, s. 23 9Section 23. 66.0435 (3) (c) 1. d. of the statutes is amended to read:
AB21,10,1210 66.0435 (3) (c) 1. d. The total annual parking permit fee, computed under subd.
111. c., shall be divided by 12 and shall represent the monthly mobile home parking
12municipal permit fee.
AB21, s. 24 13Section 24. 66.0435 (3) (c) 2. of the statutes is amended to read:
AB21,11,214 66.0435 (3) (c) 2. The monthly parking municipal permit fee is applicable to
15mobile homes units moving into the tax district any time during the year. The park
16community operator shall furnish information to the tax district clerk and the
17assessor on mobile homes units added to the park community within 5 days after
18their arrival, on forms prescribed by the department of revenue. As soon as the
19assessor receives the notice of an addition of a mobile home unit to a park community,
20the assessor shall determine its fair market value and notify the clerk of that
21determination. The clerk shall equate the fair market value established by the
22assessor and shall apply the appropriate tax rate, divide the annual parking permit
23fee thus determined by 12 and notify the mobile home unit owner of the monthly fee
24to be collected from the mobile home unit owner. Liability for payment of the fee

1begins on the first day of the next succeeding month and continues for the months
2in which the mobile home unit remains in the tax district.
AB21, s. 25 3Section 25. 66.0435 (3) (c) 3. of the statutes is amended to read:
AB21,11,64 66.0435 (3) (c) 3. A new monthly parking municipal permit fee and a new
5valuation shall be established each January and shall continue for that calendar
6year.
AB21, s. 26 7Section 26. 66.0435 (3) (c) 5. and 6. of the statutes are amended to read:
AB21,11,118 66.0435 (3) (c) 5. The monthly parking municipal permit fee shall be paid by
9the mobile home unit owner to the local taxing authority on or before the 10th of the
10month following the month for which the parking monthly municipal permit fee is
11due.
AB21,11,1912 6. The licensee of a park community is liable for the monthly parking municipal
13permit fee for any mobile home unit occupying space in the park community as well
14as the owner and occupant of the mobile home occupying space each such unit, except
15that the licensee is not liable until the licensing authority has failed, in an action
16under ch. 799, to collect the fee from the owner and occupant of the unit
. A
17municipality, by ordinance, may require the mobile home park community operator
18to collect the monthly parking municipal permit fee from the mobile home unit
19owner.
AB21, s. 27 20Section 27. 66.0435 (3) (c) 7. of the statutes is repealed.
AB21, s. 28 21Section 28. 66.0435 (3) (c) 8. of the statutes is amended to read:
AB21,12,622 66.0435 (3) (c) 8. The credit under s. 79.10 (9) (bm), as it applies to the principal
23dwelling on a parcel of taxable property, applies to the estimated fair market value
24of a mobile home unit that is the principal dwelling of the owner. The owner of the
25mobile home unit shall file a claim for the credit with the treasurer of the

1municipality in which the property is located. To obtain the credit under s. 79.10 (9)
2(bm), the owner shall attest on the claim that the mobile home unit is the owner's
3principal dwelling. The treasurer shall reduce the owner's parking monthly
4municipal
permit fee by the amount of any allowable credit. The treasurer shall
5furnish notice of all claims for credits filed under this subdivision to the department
6of revenue as provided under s. 79.10 (1m).
AB21, s. 29 7Section 29. 66.0435 (3) (c) 9. of the statutes is created to read:
AB21,12,108 66.0435 (3) (c) 9. No monthly municipal permit fee may be imposed on a
9financial institution, as defined in s. 69.30 (1) (b), that relates to a vacant unit that
10has been repossessed by the financial institution.
AB21, s. 30 11Section 30. 66.0435 (3) (cm) to (f) of the statutes are amended to read:
AB21,12,1612 66.0435 (3) (cm) Recreational mobile homes are exempt from the monthly
13parking municipal permit fee under par. (c). The exemption under this paragraph
14also applies to steps and a platform, not exceeding 50 square feet, that lead to a
15recreational mobile home, but does not apply to any other addition, attachment,
16patio, or deck.
AB21,12,1817 (d) This section does not apply to a mobile home park community that is owned
18and operated by any county under the provisions of s. 59.52 (16) (b).
AB21,13,219 (e) If a mobile home unit is permitted by local ordinance to be located outside
20of a licensed park community, the monthly parking municipal permit fee shall be
21paid by the owner of the land on which it stands, and the owner of the land shall
22comply with the reporting requirements of par. (c). The owner of the land may collect
23the fee from the owner of the mobile home unit and, on or before January 10 and on
24or before July 10, shall transmit to the taxation district all fees owed for the 6 months

1ending on the last day of the month preceding the month when the transmission is
2required.
AB21,13,43 (f) Nothing in this subsection prohibits the regulation by local ordinance of a
4mobile home park community.
AB21, s. 31 5Section 31. 66.0435 (3m) of the statutes is amended to read:
AB21,13,96 66.0435 (3m) Park Community operator reimbursement. A park community
7operator who is required by municipal ordinance to collect the collects a monthly
8parking municipal permit fee from the mobile home a unit owner may deduct, for
9administrative expenses, 2% 2 percent of the monthly fees collected.
AB21, s. 32 10Section 32. 66.0435 (4) (intro.) of the statutes is amended to read:
AB21,13,1411 66.0435 (4) Application for license. (intro.) Original application for mobile
12home park
a community license shall be filed with the clerk of the licensing authority.
13Applications shall be in writing, signed by the applicant and shall contain the
14following:
AB21, s. 33 15Section 33. 66.0435 (4) (b) of the statutes is amended to read:
AB21,13,1716 66.0435 (4) (b) The location and legal description of the mobile home park
17community.
AB21, s. 34 18Section 34. 66.0435 (4) (c) of the statutes is amended to read:
AB21,13,1919 66.0435 (4) (c) The complete plan of the park community.
AB21, s. 35 20Section 35. 66.0435 (5) of the statutes is repealed.
AB21, s. 36 21Section 36. 66.0435 (8) of the statutes is amended to read:
AB21,14,622 66.0435 (8) Distribution of fees. The licensing authority may retain 10% 10
23percent
of the monthly parking municipal permit fees collected in each month,
24without reduction for any amounts deducted under sub. (3m), to cover the cost of
25administration. The licensing authority shall pay to the school district in which the

1park community is located, within 20 days after the end of each month, such
2proportion of the remainder of the fees collected in the preceding month as the ratio
3of the most recent property tax levy for school purposes bears to the total tax levy for
4all purposes in the licensing authority. If the park community is located in more than
5one school district, each district shall receive a share in the proportion that its
6property tax levy for school purposes bears to the total school tax levy.
AB21, s. 37 7Section 37. 66.0435 (9) of the statutes is amended to read:
AB21,14,188 66.0435 (9) Municipalities; parking monthly municipal permit fees on mobile
9homes
and recreational vehicles. A licensing authority may assess parking
10monthly municipal permit fees at the rates under this section on recreational mobile
11homes and recreational vehicles, as defined in s. 340.01 (48r), except recreational
12mobile homes which and recreational vehicles that are located in campgrounds
13licensed under s. 254.47, recreational mobile homes that constitute improvements
14to real property under s. 70.043 (1),
and recreational mobile homes which or
15recreational vehicles that
are located on land where the principal residence of the
16owner of the recreational mobile home or recreational vehicle is located, regardless
17of whether the recreational mobile home or recreational vehicle is occupied during
18all or part of any calendar year.
AB21, s. 38 19Section 38. 66.0809 (3) of the statutes is amended to read:
AB21,16,620 66.0809 (3) Except as provided in subs. (4) and (5), on October 15 in each year
21notice shall be given to the owner or occupant of all lots or parcels of real estate to
22which utility service has been furnished prior to October 1 by a public utility operated
23by a town, city or village and payment for which is owing and in arrears at the time
24of giving the notice. The department in charge of the utility shall furnish the
25treasurer with a list of the lots or parcels of real estate for which utility service

1charges are in arrears, and the notice shall be given by the treasurer, unless the
2governing body of the city, village or town authorizes notice to be given directly by
3the department. The notice shall be in writing and shall state the amount of arrears,
4including any penalty assessed pursuant to the rules of the utility; that unless the
5amount is paid by November 1 a penalty of 10% 10 percent of the amount of arrears
6will be added; and that unless the arrears, with any added penalty, are paid by
7November 15, the arrears and penalty will be levied as a tax against the lot or parcel
8of real estate to which utility service was furnished and for which payment is
9delinquent. The notice may be served by delivery to either the owner or occupant
10personally, or by letter addressed to the owner or occupant at the post-office address
11of the lot or parcel of real estate. On November 16 the officer or department issuing
12the notice shall certify and file with the clerk a list of all lots or parcels of real estate,
13giving the legal description, for which notice of arrears was given and for which
14arrears remain unpaid, stating the amount of arrears and penalty. Each delinquent
15amount, including the penalty, becomes a lien upon the lot or parcel of real estate to
16which the utility service was furnished and payment for which is delinquent, and the
17clerk shall insert the delinquent amount and penalty as a tax against the lot or parcel
18of real estate. All proceedings in relation to the collection of general property taxes
19and to the return and sale of property for delinquent taxes apply to the tax if it is not
20paid within the time required by law for payment of taxes upon real estate. Under
21this subsection, if an arrearage is for utility service furnished and metered by the
22utility directly to a manufactured home or mobile home unit in a licensed
23manufactured and mobile home park community, the notice shall be given to the
24owner of the manufactured home or mobile home unit and the delinquent amount
25becomes a lien on the manufactured home or mobile home unit rather than a lien on

1the parcel of real estate on which the manufactured home or mobile home unit is
2located. A lien on a manufactured home or mobile home unit may be enforced using
3the procedures under s. 779.48 (2). This subsection does not apply to arrearages
4collected using the procedure under s. 66.0627. In this subsection, "metered" means
5the use of any method to ascertain the amount of service used or the use of a flat rate
6billing method.
AB21, s. 39 7Section 39. 66.1019 (2) of the statutes is amended to read:
AB21,16,118 66.1019 (2) Manufactured building Modular home code. Ordinances enacted
9by any county, city, village or town relating to the on-site inspection of the
10installation of manufactured buildings modular homes shall conform to subch. III of
11ch. 101.
AB21, s. 40 12Section 40. 70.043 of the statutes is amended to read:
AB21,16,18 1370.043 Mobile homes and manufactured homes. (1) A mobile home, as
14defined in s. 66.0435 (1) (d) 101.91 (10), or a manufactured home, as defined in s.
15101.91 (2)
, is an improvement to real property if it is connected to utilities and is set
16upon a foundation upon land which is owned by the mobile home or manufactured
17home
owner. In this section, a mobile home or manufactured home is "set upon a
18foundation" if it is off its wheels and is set upon some other support.
AB21,16,23 19(2) A mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a
20manufactured home, as defined in s. 101.91 (2)
, is personal property if the land upon
21which it is located is not owned by the mobile home or manufactured home owner or
22if the mobile home or manufactured home is not set upon a foundation or connected
23to utilities.
AB21, s. 41 24Section 41. 70.111 (19) (title) of the statutes is amended to read:
AB21,17,2
170.111 (19) (title) Camping trailers and, recreational mobile homes, and
2recreational vehicles
.
AB21, s. 42 3Section 42. 70.111 (19) (c) of the statutes is created to read:
AB21,17,44 70.111 (19) (c) Recreational vehicles, as defined in s. 340.01 (48r).
AB21, s. 43 5Section 43. 70.112 (7) of the statutes is amended to read:
AB21,17,86 70.112 (7) Mobile homes and manufactured homes. Every mobile home unit,
7as defined in s. 66.0435 (1) (j), that is
subject to a monthly parking municipal permit
8fee under s. 66.0435 (3).
AB21, s. 44 9Section 44. 71.07 (6e) (a) 5. of the statutes is amended to read:
AB21,18,210 71.07 (6e) (a) 5. "Property taxes" means real and personal property taxes,
11exclusive of special assessments, delinquent interest, and charges for service, paid
12by a claimant, and the claimant's spouse if filing a joint return, on the eligible
13veteran's or unremarried surviving spouse's principal dwelling in this state during
14the taxable year for which credit under this subsection is claimed, less any property
15taxes paid which are properly includable as a trade or business expense under
16section 162 of the Internal Revenue Code. If the principal dwelling on which the
17taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
18in common or is owned by spouses as marital property, "property taxes" is that part
19of property taxes paid that reflects the ownership percentage of the claimant, except
20that this limitation does not apply to spouses who file a joint return. If the principal
21dwelling is sold during the taxable year, the "property taxes" for the seller and buyer
22shall be the amount of the tax prorated to each in the closing agreement pertaining
23to the sale or, if not so provided for in the closing agreement, the tax shall be prorated
24between the seller and buyer in proportion to months of their respective ownership.

1"Property taxes" includes monthly parking municipal permit fees in respect to a
2principal dwelling collected under s. 66.0435 (3) (c).
AB21, s. 45 3Section 45. 71.07 (9) (a) 3. of the statutes is amended to read:
AB21,18,184 71.07 (9) (a) 3. "Property taxes" means real and personal property taxes,
5exclusive of special assessments, delinquent interest and charges for service, paid by
6a claimant on the claimant's principal dwelling during the taxable year for which
7credit under this subsection is claimed, less any property taxes paid which are
8properly includable as a trade or business expense under section 162 of the internal
9revenue code
Internal Revenue Code. If the principal dwelling on which the taxes
10were paid is owned by 2 or more persons or entities as joint tenants or tenants in
11common or is owned by spouses as marital property, "property taxes" is that part of
12property taxes paid that reflects the ownership percentage of the claimant. If the
13principal dwelling is sold during the taxable year the "property taxes" for the seller
14and buyer shall be the amount of the tax prorated to each in the closing agreement
15pertaining to the sale or, if not so provided for in the closing agreement, the tax shall
16be prorated between the seller and buyer in proportion to months of their respective
17ownership. "Property taxes" includes monthly parking municipal permit fees in
18respect to a principal dwelling collected under s. 66.0435 (3) (c).
AB21, s. 46 19Section 46. 71.07 (9) (a) 4. of the statutes is amended to read:
AB21,19,620 71.07 (9) (a) 4. "Rent constituting property taxes" means 25% 25 percent of rent
21if heat is not included, or 20% 20 percent of rent if heat is included, paid during the
22taxable year for which credit is claimed under this subsection, at arm's length, for
23the use of a principal dwelling and contiguous land, excluding any payment for
24domestic, food, medical or other services which are unrelated to use of the dwelling
25as housing, less any rent paid that is properly includable as a trade or business

1expense under the internal revenue code. "Rent" includes space rental paid to a
2landlord for parking a mobile home or manufactured home. Rent shall be
3apportioned among the occupants of a principal dwelling according to their
4respective contribution to the total amount of rent paid. "Rent" does not include rent
5paid for the use of housing which was exempt from property taxation, except housing
6for which payments in lieu of taxes were made under s. 66.1201 (22).
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