I was not aware that HoCo charges a mobile home site rental tax. In a county that has a policy to encourage affordable housing, it is really unconscionable that such a regressive tax is charged on those with the least amount of money. I read some of the written comments on the bill from those who live in a mobile home park. Their testimony is really poignant. One person wrote:
I support the CB55 Bill because my family is struggling. Not having to pay the rental tax would mean so much to us. Every year everything goes up except our income. We are barely putting food on our table. We watch TV by using rabbit ears because we can’t afford to pay for TV. We have the “pay as you go” cell phones because we can’t afford the contracted ones. We cook on an electric burner because we can’t afford gas to use our stove. We cant always see our doctor when we are sick because we can’t afford our copay. Rental tax may not seem like much, but that money could go towards food every month or copays when we need to see the doctor.
Another person wrote how they did not have any money for car repairs. It is really surprising that this awful tax has quietly existed for so long. Why did it take until 2018 for a bill for repeal to be filed?
However, I feel that the transition in CB55 will cause much confusion for a very vulnerable population. The bill repeals the tax retroactive to July 1, 2018. However, the bill also takes effect in 61 after enactment, which depending upon when the bill is passed, could be a period from the end of September to the beginning of November or December. So before the effective date, the taxes will still be due. However, some people will be saying, “no the tax is repealed from July 1, 2018.” I assume that the Department of Finance will send refunds for the taxes collected after July 1, but some clearer language and attention to a transition plan is needed to notify the owners of the parks and the renters of the mobile home sites. The tax is collected as part of the monthly rent by the mobile park licensee from the renters of the mobile home park sites. How will the tax be refunded to the renters of the mobile home park sites and not become a windfall to the mobile home park licensees?