REVENUE-TECH

This bill makes technical changes to the Property Tax Code to clarify how mobile homes and manufactured homes are classified for tax purposes. It ensures that these homes located outside of mobile home parks continue to be taxed as personal property unless they are sold, transferred, or moved to a different parcel of land, at which point they become real property. Additionally, the bill specifies that spent nuclear fuel pools and dry cask storage systems from decommissioned nuclear plants must be considered real property and assessed accordingly. These adjustments aim to resolve conflicts between different tax laws and provide clear guidelines for county assessment officers.