2022 Regular SessionKentucky Legislature

HB132: AN ACT relating to the ad valorem taxation of prefabricated home inventories.

Legislative 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.

Bill History

12/9/2021
Prefiled by the sponsor(s).
House of Representatives
1/4/2022
introduced in House
House of Representatives
1/4/2022
to Committee on Committees (H)
House of Representatives
2/7/2022
to Appropriations & Revenue (H)
House of Representatives
3/14/2022
taken from Appropriations & Revenue (H)
House of Representatives
3/14/2022
1st reading
House of Representatives
3/14/2022
returned to Appropriations & Revenue (H)
House of Representatives

Status Information

Current Status
Introduced(12/9/2021)
Chamber
House of Representatives
Committee
Appropriations and Revenue(House of Representatives)
Sine Die

Documents

Introduced
Bill Text1/1/197062.8 KB
Local Mandate
Local Mandate1/1/19703.1 KB
Fiscal Note
Fiscal Note1/1/1970109.7 KB