Date Requested:January 31, 2012
Time Requested:02:41 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2012R1826 Introduced SB459
CBD Subject: MOBILE/MANUFACTURED HOMES
FUND(S)
General Revenue Fund, local governments
Sources of Revenue
General Fund,Other Fund local property tax revenu
Legislation creates:
Neither Program nor Fund
Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The stated purpose of this bill is to assess mobile homes situated upon the real estate of the owner as real property.
    
    There would be no revenue impact from passage of this bill. Mobile homes are valued the same whether they are valued as real estate or personal property.
    
    There would be no additional administrative costs.
Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2012
Increase/Decrease
(use"-")		 2013
Increase/Decrease
(use"-")		 Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0
3. Explanation of above estimates (including long-range effect):
    There would be no revenue impact from passage of this bill. Mobile homes are valued the same whether they are valued as real estate or personal property.
    
    There would be no additional administrative costs.
    

Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov