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SB 2841

Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked.

2025 Regular Session Introduced by Joel Carter

SB 2841 would authorize attaching and seizing manufactured/mobile homes for unpaid ad valorem taxes even when access to the home or lot is blocked.

Died In Committee
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Bill Summary · SB 2841

SB 2841 — Summary

Title: Ad valorem tax; provide for attachment of manufactured or mobile home property when access is blocked
Bill Number: SB 2841
Introduced: March 14, 2025
Status: Died In Committee
Subject: Finance
Companion Bill: HB 5218

Note: The full bill text or version content was not provided. This summary is based on the bill title and the available legislative actions; where language is not available, the summary describes likely intent and impacts inferred from the title.

Main purpose / intent

SB 2841 would address enforcement of ad valorem (property) tax liens against manufactured or mobile homes in circumstances where physical access to the home or lot is blocked. The bill appears intended to clarify or expand the authority to “attach” (levy on or seize for tax purposes) manufactured/mobile home property even when access to the home or parcel is impeded, so that tax collectors can enforce unpaid property taxes despite access obstacles.

Key provisions (inferred from title)

  • Authorize attachment (levy/seizure) of manufactured or mobile homes for unpaid ad valorem taxes when access to the property is blocked or otherwise not available to enforcement officers.
  • Establish procedures or conditions under which a mobile or manufactured home may be treated as attachable property despite lack of physical access to the underlying lot (for example, when a home is located in a park or on leased land and access is denied).
  • Potentially address notice, valuation, and sale procedures specific to manufactured/mobile homes to ensure due process when attachment occurs.
  • May define who is responsible for facilitating enforcement (county tax collector, sheriff, or other authority) and any criminal or civil remedies for obstructing access.

Because the bill text was not provided, the specific legal mechanisms, notice requirements, exemptions, or valuation rules are not known.

Who is affected

  • Owners of manufactured and mobile homes (including those in parks or on leased lots).
  • Local governments, county tax collectors, and sheriffs responsible for collecting ad valorem taxes and enforcing tax liens.
  • Mobile home park owners and landlords who may restrict access to homes on their property.
  • Lenders and title holders with security interests in manufactured/mobile homes.
  • Residents of communities where access disputes occur; potential impacts on occupancy and disposition of homes subject to enforcement.

Procedural history (selected actions)

  • 2025-03-14: Filed; received by Secretary of the Senate.
  • 2025-03-14 to 2025-04-07: Referred to committees (Finance, then Transportation) and read first time.
  • 2025-04-16 & 04-23: Considered in public hearing; testimony taken; left pending then vote taken.
  • 2025-04-28: Reported favorably as substituted; recommended for local & uncontested calendar. Committee report printed.
  • 2025-05-05: Placed on intent calendar.
  • 2025-05-25: Not again placed on intent calendar.
  • Final disposition recorded as: Died In Committee.

(Records provided contain some inconsistent dates; above follows the sequence of listed legislative actions. The bill ultimately did not become law.)

Potential issues and considerations

  • Due process: enforcement against occupied manufactured/mobile homes raises notice and eviction concerns; the bill’s procedures for notice and cure periods would be critical.
  • Practical enforcement: blocked access can be caused by private parties (park owners, neighbors); the bill may require coordination with law enforcement or special procedures to obtain access.
  • Impacts on vulnerable homeowners: manufactured/mobile home owners often have limited relocation options; enforcement rules may have significant social and financial consequences.
  • Interplay with existing statutes: would need to be reconciled with current ad valorem tax enforcement, landlord–tenant law, and manufactured housing statutes.

Recommendation

To fully assess the bill’s legal effect and specific changes, review the full bill text and the companion bill HB 5218 (which may contain identical or related language), and examine committee substitute language printed 2025-04-28.

Compiled from official sources — confirm details with the bill’s official record.

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