An Act to Protect
Maine Legislature, Session 132, LD 2149
Committee Amendment CA_A_S636 (Senate)
Amends: 10 MRSA §9081, 10 MRSA §9090-A, 10 MRSA §9091, 10 MRSA §9094-B, 30-A MRSA §4754, 36 MRSA §5122, 36 MRSA §5200-A

COMMITTEE AMENDMENT "^ " to S,P. 867, L.D. 2149, "An Act to Protect
Affordability in Mobile Home Parks and Manufactured Housing Communities "
Amend the bill by inserting after the enacting clause the following:
'See. 1. 10 MRSA §9081, sub-§4 is enacted to read:
4. Controlline interest. "Controlline interest" means:
A, In the case of a corporation, more than 50% of the total combined voting power of
all classes of stock of the corporation entitled to vote or more than 50% of the capital.
profits or beneficial interest in the votine stock of the corporation: and
B, In the case of a partnership, association, trust or other entity, more than 50% of the
capital, profits or beneficial interest in the partnership. association, trust or other entity.
For the purposes of this subchaoter. to determine whether a purchase or acquisition of a
contmllinfi ititeresthas taken place. all actions of persons actine in concert are^aRereeated,
Persons must be treated as acting in concert when they have a relationship with each other
suchthai ow person influences or controls the actions of another through common
ownership.
See. 2. 10 MRSA §9081, sub-§5 is enacted to read:
5. Purchase of manufactured housine community. "Purchase of a manufactured
housing community" means the purchase or acquisition of a manufachired housing
communih^ or of the direct or indirect controllme interest in the owner of a manufactured
housing community.
Sec. 3. 10 MRSA §9081, sub-§6 is enacted to read:
6. Purchaser of maniifactured housing community. "Purchaser of a manufactured
housine community" means a oersoa that purchases or acquires a manufactured housine
community or a direct or JQdirect controllinB interest in the owner of a manufactured
housing community.
Sec. 4. 10 MRSA §9081, sub-§7 is enacted to read:
COMMITTEE AMENDMENT
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COMMITTEE AMENDMENT " ^ " to S.P. 867, L.D. 2149C-S>''1
7. Sale of manufactured housing communih^. Sale of a manufactured housing
community" means any sale or transfer of a manyfactyred hoysine cQmmunitv_^t_of the
direct or indirect controllme interest in the owner of a manufactured housing community,'
Amend the bill by striking out all of section 4 and inserting the following:
'See. 4. 10 MRSA §9090-A, as enacted by PL 2025,c.398,§1, is amended to read:
§9090-A. Transfer assessment
1. Fee payment required. The purchaser of a manufactured housing community shall
pay to the registry of deeds of the county where all or a majority of the acreage of the
purchased real property associated with the manufactured housing community is located a
fee equal to $10,000 for each licensed manufactured housing community lot in the
manufactured housing community occupied or developed to be occupied bv a
manufactured home. The money must be paid to the registry of deeds when tho dood of
the manufactured housing community is-offered for recordation in accordance with
subsection 4.
2. Exceptions Exeniptions. The followinR eitfl-ries persons are net-required exem}
jfirom the obligation to pay the fee under subsection 1:
A. Tho Maine State Housing Authority;
B. A municipal housing authority as defined in Title 30-A, section 4702, subsection
10-A. or any affiliate under the municipal housina authorih''s control;
C. A cooperative or other entity in which membership is limited to manufactured home
owners; ead
D. Entities, together with affiliated and related entities, that have a not worth of-lcss
than $50,000,000.
E, A oersoa that ourchases a manufactured housine commumtv from a family member.
or from a trust of which the beneficiary is a family member. For Durooses of this
paraeraoh. "family member" means a person identified in Title 18-C. section 2-102 as
elieible for intestate share; and
P. An entity that. toRetherwith any affiliated and related entities. has a net worth of
less than $75.000.000, For purposes of this oaraeraoh. "affiliated and related entities"
means:,
CD Any entity directly or indirectly controllina. controlled by or under common
control with the entity;
f2) Any general partner of the entity: or
(3) Any entity or natural person that is a general partner or holder of 20% or more
of the votine or economic interests of any entity described in subDaraeraph d') or
{2},
ForDumoses of this paraRi'aoh, "controlline. controlled by or under common control"
means the possession, direct or indirect, of the power to direct or cause the direction of
the manaeement and policies of a person, whether throuah the ownership ofvotine
securities, by cQntract^Lotherwjs^ purposes of this Daraeraoh. "net worth" means
totaLassets less total liabilities, except that for oyrDoses of this calculation, debts to
affiliated or related persons are not considered liabilities.
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COMMITTEE AMENDMENT
COMMITTEE AMENDMENT "^V" to S.P. 867, L.D. 2149 (^ 5'{
3. Attcstntion of net worth. An'ontity-elaimmg on oxomption under subaootion 2;
paragraph D shall provide the register of deeds with an attestation of net worth when tho
deed for the manufactured housing community is offered for recordation and any other
mformotion or documentation as required by the Department of Professional and Finanoial
Regulation by rule-
3-A. Sworn affirmation of exemotion. If the ourchaser of a manufachired housinB
community seeks an exemption under subsection 2. it shall provide to the Maine State
HousitiB Authority, on a form provided by the Maine State Housing Authority,_a_ sworn
affirmation no later than 15 days after a notice required pursuant to section 9094-A is
provided, The sworn affirmation must include all information necessary to determine
whether the purchaser qualifies for an exemption. The sworn affirmation and the
information submitted to the Maine State Housing Authority under this subsection is a
public record, except that the person seekine the exemption may clearly desienate SDecific
information as proprietary information not subject to disclosure on the basis that the
information contains a trade secret or that disclosure of the designated oroorietarv
information contains commercial or financial information that would impair the
competitive position of the person seeking the exemption. The desienation must be clearly
indicated on each page of the sworn afiRrmation contamme the designated oroDrietarv
information. The Maine State Housing Authority shall establish procedures to ensure that
desienated proprietary information is kept confidential and is seereaated from public
records maintained bv the authority. The Maine State Housina Authority shall, within 45
days of receipt of the sworn afiTumation. provide to the purchaser a determination of
whether the purchaser is exempt under subsection 2 and. if the purchaser is determined not
to be exempt, a determination of the amount of the fee that the purchaser must pay pursuant
to subsection 1,
4. Evidence of payment or exemption; disposition of fee. A purchaser of a
manufactured housing community shall oav the fee required under subsection 1. or provide
a written statement from the Maine State Housing Authority exemotine the purchaser from
the fee under subsection 2. to the reeistrv of deeds of the county where all or a majority of
the_acreaee of the manufactured housing community is located at the time of the offerine
for recordinp of the deed for the purchase of the manufactured housing community or. if
2 no deed is offered for recordme for the purchase of the manufactured housing community.
no later than 3 business days after the purchase. Evidence of the fee payment under
subsection 1 or an o?cccption exemption to the fee requirement under subsection 2 finjhs
form provided by the Maine State Housing Authority must be retained by the registry of
deeds of the county where all or a majority of the acreage of the purchased real property
associated with the manufactured housing community is located in a manner established
by the register of deeds. The register of deeds shall, on or before the 10th day of each
9 month, pay to the Treasurer of S tate 95% of the fee collected pursuant to this section during
the previous month. The remaining 5% must be retained for the county by the register of
deeds and accounted for to die county treasurer as reimbursement for services rendered by
the registry of deeds in collecting the fee.
5. Distribution of State's sliare of proceeds. The State Controlier shall credit all fees
received pursuant to this section to the Manufactured Housing Community and Mobile
Home Park Preservation and Assistance Fund established in Title 30-A, section 4754-B.
Page3-l32LR2701(02)
COMMITTEE AMENDMENT
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COMMHTEB AMENDMENT " ^' to S.P, 867> L.D. 2149 (a>'i
6. Violations. A person who knowinelv or intentionally fails to pay the fee required
undersubsection 1 or provides false or misleadina infonnation on a sworn affirmation or
documents associated with a sworn affirmation submitted to the Maine State Housine
Authority pursuant to subsection 3-A is liable for damages in an amount equal to 3 times
lhe_amount of the fee required under subsection 1 and the forfeiture of that person's license
to operate any manufactured housing community under section 9082. The damapes plus
interest on the damaees may be recovered in a civil action brought bv the Attorney General
in the name of the State Controller. and all amounts recovered in that civil action, excluding
costs, must be credited to the Manufactured Housina Community and Mobile Home Park
Preservation and Assistance Fund established in Title 30-A. section 4754-B. The Attorney
General has the authority to investisate possible violations enforced under this subsection
pursuant to the provisions of the Maine Unfair Trade Practices Act and is entitled to recover
reasonable.at.tomey's fees incurred in any action for damages brought under this subsection.
For purposes of tins' section, "purchase" does not mean acauirine ownership of a
manufactured housine community by inheritance.
Sec. 5. 10 MRSA §9091, sub-§2-A is enacted to read:
2-A. ControUins interest. "Controlling interest" means:
A. In the case of a corooration. more than 50% of the total combined votine Dower of
all classes of stock of the comoration entitled to vote or more than 50% of the capital.
profits or beneficial interest in the votine stock of the corporation; and
B. In the case of a partnership. association, trust or other entity. more than 50% of the
capital, profits or beneficial interest in the partnership, association, trust or other entity.
For the purposes of this subchaoter. to determine whether a purchase or acquisition of a
controlline interest has taken place, all actions of persons actine in concert are aeeresated.
Persons must be treated as acting in concert when they have a relationship with each other
such that one person influences or controls the actions of another tliroueh comtnon
ownership.
See. 6. 10 MRSA §9091, sub-§3"A is enacted to read:
3-A. Purchase of mobile home park. "Purchase of a mobile home park" means the
mirchase or acquisition of a mobile home park or of the direct or indirect conh-olline interest
in the owner of a mobile home park.
Sec. 7. 10 MRSA §9091, sub-§3-B is enacted to read;
3-B. Purchase.i:' of mobile home park. "Purchaser of a mobile home park" means a
person that purchases or acquires a mobile home park or a direct or indirect controlline
interest in the owner of a mobile home park.
See. 8. 10 MRSA §9091, sub-§3-C is enacted to read:
3-C. Sale of mobile home park. "Sale of a mobile home park" means any sale or
tmnsfer of a mobile home park or of the direct or indirect controllme interest in the owner
of a mobile home park.'
Amend the bill by striking out all of sections 6 to 8 and inserting the following:
'See. 6. 10 MRSA §9094-B, as enacted by PL 2025,c. 398, §2, is amended to read:
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COMMITTEE AMENDMENT
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COMMITTEE AMENDMENT " A " to S,P. 867, L.D. 2149 [^
§9094-B. Transfer assessment
1. Fee payment required. The purchaser of a mobile home park shall pay to the
registry of deeds of the county where all or a majority of the acreage of the purchased real
property associated with the mobile home park is located a fee equal to $10,000 for each
licensed mobile home park lot within the mobile home park occupied or developed to be
occupied by a mobile home. The money must be paid to the registry of deeds when the
deed of the mobile home park is offcrcd-for rooordation in accordance with subsection 4.
2. Exceptions Exemptions. The followine efitttws persons are not required exempt
from the obligation to pay the fee under subsection 1;
A. The Maino State Housing Authority;
B. A municipal housing authority as defined in Title 30-A, section 4702, subsection
10-A. or any affiliate under the municipal housing authority's control;
C. A cooperative or other entity in which membership is limited to mobile home
owners; a»d
D. Entities, togothor with affiliated-and-related entitieo, that hnvo a not worth of leoo
than $50,000,000.
E. A person that purchases a mobile home park from a family member, or from a tmst
of which the beneficiary is a family member. For purposes of this Daraeraph. "family
member" means a oerson identified in Title 1 8-C. section 2-102 as eligible for intestate
share; and
F. An entity that. toeether with any affiliated and related entities, has a net worth of
less than $75.000.000. For purposes of this paraeraoh. "affiliated and related entities"
means:
(\) Any entity directly or mdirectlv controlline. controlled by or under common
control with the entity:
(2) Am general partner of the entity; or
(3) Any entity or natural person that is a general partner or holder of 20% or more
of the votine or economic interests of any entity described in subparaaraph fl)or
0).
For purposes of this paraeraDh. "controllina. controlled by or under common control"
means the possession. direct or indirect, of the power to direct or cause the direction of
the manaeement and policies of a person, whether through the ownership of votine
3 securities, by contract or otherwise. For purposes of this paragraph, "net worth" means
total assets less total liabilities, except that for purposes of this calculation, debts to
affiliated or related persons are not considered liabilities.
3* Attcstntion of net worth. An entity olaimmg an eKemptioa under subsection 2,
paragraph D shall provide the register of deeds with an nttestation of net worth when the
deed for the mobile home -park is offorod for reoordation and any other infonnation or
documentation as required by the Department of Professional and Pmanoinl Regulation by
nrier
3-A. Sworn affirmation of exemntion, If the purchaser of a mpMeJiome park seeks
an exemption under subsection 2. it shall provide to the Maine State Housing Authority. on
COMMITTEE AMENDMENT
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COMMITTEE AMENDMENT "A-" toS.P, 867, L,D. 2149^5 '<
a form provided by the Maine State Housing Authority. a sworn affirmation no later than
15 days after a notice required pursuant to section 9094-AJsjw-oxided. The sworn
affirmation must include all information necessary to determine whether the purchaser
qualifies for an exemption. The sworn afifirmation and the information submitted to the
Maine State Housme Authority under this subsection is a^ubUcj-ecQrd. exceDt that the
person seeking the exemption may clearly designate specific information as proprietary
information not subject to disclosure on the basis that the information contains a trade secret
or that disclosure of the designated oropuetarv infonnation contains commercial or
fmancial information that would impair the comtietitive positieiLofthe^oersonseekine the
exemption. The desienation must be clearly indicated on each oaee of the sworn
affinnation containing the desisnated Droorietarv information. The Maine State Housing
Authority shall establish procedures to ensure that desienated Droprietarv information is
kept confidential and is segregated from public records maintained^ by the authority. The
Maine State Housine Authority shall, within 45 days of receipt of the sworn affirmation,
provide to the purchaser a determination of whether the purchaser _js exempt under
subsection 2 and. if the purchaser is determined not to be exempt, a determination of the
amount of the fee that the purchaser must oav pursuant to subsection 1.
4. Evidence of payment 2i_e^S!2Et?n; disposition of fee. A purchaser of a mobile
home park shall pay the fee required under subsection 1. or provide a ^vritten statement
from the Maine State Housing Authority exemutine the purchaser from the fee under
suhsection 2. to the reeistrv of deeds of the countvwhere all or a maioritv of the acreage
of the mobile home park is located at the time of the offering for recordingLoflheJeed for
the purchase of the mobile home park or. if no deed is offered for recordine for the purchase
of the mobile home park. no later than 3 business days after the purchase. Evidence of the
fee payment under subsection 1 or an exception exemption to the fee requirement under
subsection 2 on the form provided by the Maine State Housine Authority must be retained
by the registry of deeds of the county where all or a majority of the acreage of the mobile
home park is located in a manner established by the register of deeds. The register of deeds
shall, on or before the 10th day of each month, pay to the Treasurer of State 95% of the
fees collected pursuant to this section during the previous month. The remaining 5% must
be retained for the county by the register of deeds and accounted for to the county treasurer
as reimbursement for services rendered by the county in collecting the fee.
5. Distribution of State's share of proceeds. The State Controller shall credit all fees
received pursuant to this section to the Manufactured Housing Community and Mobile
Home Park Preservation and Assistance Fund established in Title 30-A, section 4754-B.
6. Violations. A person who knowinelv or intentionally fails to oav the fee required
under subsection 1 or provides false or misleading mfonnation on a sworn affirmation or
documents associated with a sworn affirmation submitted to the Maine State Hoysinfi
Authority pursuant to subsection 3-A is liable for damaees in an amount equal to 3 times
the amount of the fee required under subsection 1 and the forfeiture of that person's license
to operate under section 9082. The damages plus interest on the damaees may be recovered
in a civil action broueht bv the Attorney General in the name of the State Controller, and
all amounts recovered in that civil action, excludinp costs, must be credited to the
Manufactured HOUSJUR Community and Mobile Home Park Presemtion andAsslstance
Fund established in Title 30-A. section 4754-B. The AttomeY_General has the authority to
investigate possible violations enforced under this subsection pursuant to the provisions of
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COMMITTEE AMENDMENT
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COMMnTEE AMENDMENT " A " to S.P. 867, L,D. 2149 ( ^
the Maine Unfair Trade Practices Act and is entitled to recover reasonable attorney's fees
incurred in any action for damaees broueht under this subsection.
For purposes of this section. "purchase" does not mean acauirine ownershMofa^mobile
home park by inheritance.
Sec. 7. 30-A MRSA §4754"B, sub-§l, as enacted by PL 2025, c. 398, §3, is
amended to read:
1. Purpose. The Maine State Housing Authority shall administer the fund to maintain
housing affordability in manufactured housing communities and mobile home parks,
regulated by Title 10, chapter 951, subohapter 6 and chapter 953, respectively, to support
ownership of manufactured housing communities and mobile home parks by homeowners,
homeowners' associations, resident-owned housing cooperatives or other nonprofit entities
representing the interests of homeowners in manufactured housing communities or mobile
home parks. The Maine State Housine Authority may use up to 5% of the fund to oav
administrative costs associated with the use of outside contractors to accomplish the
purpose of the fund.
See. 8. 36 MRSA §5122, sub-§2,1[AAA, as enacted by PL 2025, c. 455, §1, is
amended to read;
AAA. For taxable years beginning on or after January 1,2025, to the extent included
in federal adjusted gross income and to the extent otherwise subject to state income
tax, an amount equal to any capital gain recognized on the sale by the taxpayer of an
ownership interest greater than 50% in a qualified business if the business provides
housing and. for taxable years beaimung on or after January 1. 2026, any capital gain
recognized on the sale bv die taxpayer of an ownership interest ereater than 50% in a
qualified property, if the qualified business or qualified oropertv was transferred to a
cooperative affordable housing corporation organized under Title 13, chapter 85,
subchapter I-A or a municipal housing authority, as defined in Title 30-A, section
4702» subsection 10-A, or an affiliate of a municipal housing authority.
(1) The deduction allowed pursuant to this paragraph may not exceed $750,000.
If the capital eain from the sale or related sales is recognized by multiple taxDavers
or over multiple tax years, the capital aain must be aeereeated for the purpose of
aoplvine the $750.000 limitation.
(2) For purposes of this paragraph, "qualified business" means a business whose
securities are not publicly traded on any stock exchange, including a corporation,
an S corporation, a limited liability company, a limited liability partnership, a sole
proprietorship and all entities that are not publicly traded and are related by
common majority ownership or control, and:
(a) That is registered with the Secretary of State; or
(b) Whose principal place of business is within the State.
f3) For purposes of this paragraph, "qualified oroDertv" means real estate for which
the pritnarv ouroose is housing consistine of one or more mobile home parks.
includine any mobile homes located on. and beine sold with. the park or parks.
For purposes of this oaraei'aph. "mobile home" has the same meaning as in Title
10, section 9091,sybsection 1 and includes a manufachu-ed home as defined in
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COMMITTEE AMENDMENT
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COMMHTEB AMENDMENT « /1" to S,P. 867, L.D. 2149
Title 10. section 908 1. subsection I. For purposes of this^aragraoh. "mobile home
park" has the same meaning as Title 10, section 9091. subsection 2 and includes a
manufactured housing community as defined in Title 10. section 9081 .subsection
2,
See. 9. 36 MRSA §5200-A, sub-§2, ^JJ, as enacted by PL 2025, c. 455, §2, is
amended to read:
JJ. For taxable years beginning on or after January 1, 2025, to the extent included in
federal taxable income and to the extent otherwise subject to state income tax, an
amount equal to any capital gain recognized on the sale by the taxpayer of an ownership
interest greater than 50% in a qualified business if the business provides housing anc^
for taxable years beginning on or after January 1 . 2026. any capital gain recoenizedon
the sale bv the taxpayer of an ownership interest RreaterJhan 50% in a Qualified
property Jf the qualified business or qualified property was transferred to a cooperative
affordable housing corporation organized under Title 13, chapter 85, subchapter 1-A
or a municipal housing authority, as defined in Title 30-A, section 4702, subsection
10-A, or an affiliate of a municipal housing authority.
(1) The deduction allowed pursuant to this paragraph may not exceed $750,000.
If the capital eain from the sale or related sales is recoanized by multiDle_taxpavers
or over multiple tax years, the capital aain musfcbe aRereeatedjbr the puroose of
apolvine the $750.000 limitation.
(2) For purposes of this paragraph, "qualified business" means a business whose
securities are not publicly traded on any stock exchange, including a corporation,
an S corporation, a limited liability company, a limited liability partnership, a sole
proprietorship and all entities that are not publicly traded and are related by
common majority ownership or control, and:
(a) That is registered with the Secretary of State; or
(b) Whose principal place of business is within the State.
(3) For purposes of this paragraph, "qualified Dropertv" means real estate for which
the orimarv purpose is housine consistinR of one or more mobile home oarks.
including any mobile homes located on. and beine sold with. the t>ark_or_ Darks.
For purposes of this paragraph, "mobile home" has the same meanuiR as in Title
10, section 9091. subsection I and includes a manufactured home as defmed in
Title 10. section 908 1. subsection 1. For purposes of this oaraeraph. "mobile home
park" has the same meaning as Title 10. section 9091. subsection_2 and includes a
5 manufactured housine community as defined in Title 10. section 9081. sybsecticm
V
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read consecutively.
SUMMARY
This amendment makes the following changes to the bill.
1. It adds definitions for "controlling interest"; "purchaser of a manufactured housing
community ; "purchaser of a mobile home park"; "purchase of a manufactured housing
COMMITTEE AMENDMENT
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COMMITTEE AMENDMENT " /\ " lo S.P, 867. L.D. 2149 / ^'U9^\
community"; "purchase of a mobile home park"; "sale of a manufactured housing
community"; and "sale of a mobile home park."
2. It adds an exemption from the transfer assessment fee for the purchase of a
manufactured housing community ffom a family member or trost of which the beneficiary
is a family member.
3, It raises the net worth exemption of the transfer assessment fee firom $50,000,000 to
$75,000,000 and defines "affiliated and related entities" for purposes of determining net
worth.
4, It requires a purchaser seeking an exemption from the transfer assessment fee to
submit a sworn affirmation of exemption to the M^aine State Housing Authority with all
information necessary to determine whether the exemption applies and allows a purchaser
seeking an exemption to designate specific information provided to the authority as
proprietary and not subject to disclosure,
5. It requires that the purchaser of a manufactured housing community pay the transfer
assessment fee or submit written confirmation from the Maine State Housing Authority
that the purchaser is exempt from the transfer assessment fee within a specified time frame.
6. It amends the state of mind required for damages from "knowingly and willfully" to
"knowingly or intentionally,"
7. It amends the 2 capital gains tax provisions to clarify that the tax is deductible for
the purchase of the business of a manufachired housing community or the purchase of the
real property of a manufactured housing community.
8, It allows the Maine State Housing Authority to use up to 5% of the Manufactared
Housing Community and Mobile Home Park Preservation and Assistance Fund to pay
administrative costs associated with the use of outside contractors to accomplish the
purpose of the fund.
FISCAL NOTE REQUIRED
(See attached)
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COMMITTEE AMENDMENT
Approved: 03/13/26 t'KL
LD 2149 LR 2701(02)
An Act to Protect AffordabiUty in Mobile Home Parks and Manufactured Housing Communities
Fiscal Note for Bill as Amended by Committee Amendment "^' f9 '{{^(ji
Committee: Housing and Economic Development
Fiscal Note Required: Yes
Fiscal Note
Minor revenue change - General Fund
Minor cost increase - General Fund
Fiscal Detail and Notes
Any additional costs to the Maine State Housing Authority to implement the provisions of this bill are expected to be
minor and can be absorbed within existing budgeted resources.
LR2701(02) - Fiscal Note - Page 1 of 1