Bill > AB584

Introduced Session

This bill creates a property tax exemption for prefabricated structures originally designed to be towed by a motor vehicle and used primarily as temporary living quarters for recreational, camping, travel, or seasonal purposes, including accessory decks, sheds, and porches. To claim the exemption, the prefabricated structures must be located in a licensed campground on land that is not owned by the owner of the structures. The bill also requires the Department of Administration to make aid payments to taxing jurisdictions to compensate them for the loss of property tax revenue due to the property tax exemption for prefabricated structures described above. Under current law, DOA makes payments to taxing jurisdictions to compensate them for the loss of property tax revenue due to the repeal of the personal property tax. Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill. For further information see the local fiscal estimate, which will be printed as an appendix to this bill.

AI Summary

Committee Categories

Elijah Behnke (R)*,  Barbara Dittrich (R)*,  Steve Doyle (D)*,  Dean Kaufert (R)*,  Dan Knodl (R)*,  Anthony Kurtz (R)*,  Jerry O'Connor (R)*,  Kevin Petersen (R)*,  Jessie Rodriguez (R)*,  Rob Swearingen (R)*,  Duke Tucker (R)*,  Chuck Wichgers (R)*,  Julian Bradley (R),  Rachael Cabral-Guevara (R),  André Jacque (R), 

Laid on the table (on 02/18/2026)

Official Document