Page 196 - MFB State Annual Meeting 2018 -- RESOLUTIONS BOOK

State Policies – Page 110
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Fees may not be in relation to service provided and generate revenue in excess of the cost of service. Fees might be interpreted as a replacement for general fund dollars.
Fees are a cost on a select and limited sector of the
economy.
We recommend that Michigan Underground Storage
Tank Financial Assurance Fund fees be used only for their intended purposes.
We oppose any revenue generating fees which are charged by the state of Michigan, based on a violations history, rather than from new violations.
Compliance monitoring and enforcement that benefit the general public should be funded from the general fund. Funding for general administration and operation should be funded by the general fund, not fees.
Departments which depend on fee-based revenue must continue to receive annual legislative review and oversight.
An economic impact statement should be completed on the permitted entities before the fee is implemented.
#93 MOBILE HOME TAXATION
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The current $3 per month fee, in lieu of taxes, for mobile and modular parks and communities has not changed since 1959. While the $3 per month fee has remained the same, average property tax rates have increased sharply during the same period. The occupants of those parks and communities share in the use of public services and infrastructures; however they do not pay their fair share to maintain them. A solution must be formulated and implemented in order to bring equality to mobile home taxation.
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14  Creating a pathway for mobile homes to be
15 assessed as real property, taxing them at half their 16 market value.
We urge the support of legislation that reforms the property tax system with regard to mobile homes with the following changes:
17  Mobile homes used as farm buildings shall be
18 taxed accordingly.
19  Impose a transfer tax equal to the transfer tax on 20 real property on the sale of a mobile home.
21  Eliminate the sales tax on the resale of mobile
22 homes.
23  Eliminate the current trailer coach tax on mobile 24 homes.
25  Strike the authority of the manufactured housing