An Act to Protect Affordability in Mobile Home Parks and
Maine Legislature, Session 132, LD 2149
Committee: Housing and Economic Development
Sponsors: RENY, GOLEK
Amends: 10 MRSA §9082, 10 MRSA §9090-A, 10 MRSA §9093-B, 10 MRSA §9094-B, 36 MRSA §5122, 36 MRSA §5200-A

Legislative Document
No. 2149
S.P. 867
In Senate, January 7, 2026
An Act to Protect Affordability in Mobile Home Parks and 
Manufactured Housing Communities
(EMERGENCY)
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203.
Reference to the Committee on Housing and Economic Development suggested and 
ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator RENY of Lincoln.
Cosponsored by Representative GOLEK of Harpswell and
Senator: BAILEY of York.
Emergency preamble.  Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the cost of housing in the State has increased significantly over the past 
several years; and
Whereas, residents of mobile home parks and manufactured housing communities are 
among those most affected by the rising costs of housing in the State; and
Whereas, this legislation provides fee exemptions and tax incentives for certain 
entities, including cooperative affordable housing corporations, beginning in 2026; and
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  10 MRSA §9082, 2nd ¶, as amended by PL 2017, c. 210, Pt. B, §29, is 
further amended to read:
Any person desiring a license or license renewal shall submit satisfactory evidence, in 
a form acceptable to the board, of that person's ability to comply with the minimum 
standards of this subchapter and all rules adopted under this subchapter.
Sec. 2.  10 MRSA §9082, 3rd ¶, as enacted by PL 2025, c. 365, §1, is amended to 
read:
An applicant for a license or license renewal to operate a manufactured housing 
community shall include the following information with the license or license renewal 
application:
Sec. 3.  10 MRSA §9082, sub-§3, as enacted by PL 2025, c. 365, §1, is amended to 
read:
3.  Number of sites in manufactured housing community to be licensed or 
relicensed.  The number of sites in the manufactured housing community to be licensed or 
relicensed;
Sec. 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.  The money must be paid to the registry of deeds when 
the deed of the manufactured housing community is offered for recordation.
2.  Exceptions Exemptions.  The following entities are not required exempt from the 
obligation to pay the fee under subsection 1:
A.  The Maine State Housing Authority;
B.  A municipal housing authority as defined in Title 30‑A, section 4702, subsection 
10‑A, or any affiliate thereof;
C.  A cooperative or other entity in which membership is limited to manufactured home 
owners; and
D.  Entities, together with affiliated and related entities, that have a net worth of less 
than $50,000,000.
E.  An entity that, together with any affiliated or related entities, has a net worth of less 
than $50,000,000. For purposes of this paragraph, “affiliated or related entities” means, 
with respect to:
(1)  Any entity directly or indirectly controlling, controlled by or under common 
control with the entity;
(2)  Any entity owning or controlling 10% or more of the outstanding voting 
interests of the entity;
(3)  Any officer, director or general partner of the entity; or
(4)  Any entity that or natural person who is an officer, director, general partner, 
trustee or holder of 10% or more of the voting interests of any entity described in 
subparagraphs (1) to (3).
For purposes of this paragraph, "controlling, controlled by or under common control" 
means the possession, direct or indirect, of the power to direct or cause the direction of 
the management and policies of a person or entity, whether through the ownership of 
voting 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 entities or persons are not considered liabilities.
3.  Attestation of net worth.  An entity claiming an exemption under subsection 2, 
paragraph D shall provide the register of deeds with an attestation of net worth when the 
deed for the manufactured housing community is offered for recordation and any other 
information or documentation as required by the Department of Professional and Financial 
Regulation by rule.
3-A.  Sworn affirmation of exemption.  An entity seeking to purchase a manufactured 
housing community shall indicate to the Maine State Housing Authority, on a form 
provided by the Maine State Housing Authority, whether it seeks an exemption under 
subsection 2. If an entity does seek such an exemption, it shall provide to the Maine State 
Housing Authority, on a form provided by the Maine State Housing Authority, a sworn 
affirmation of exemption. The information required by this subsection and provided to the 
Maine State Housing Authority is not subject to public disclosure and must be submitted 
within 15 days after a notice required pursuant to section 9094-A, subsection 1 is received 
by the Maine State Housing Authority. The Maine State Housing Authority shall, within 
days of receipt of the sworn affirmation required pursuant to this subsection, provide 
such an entity with a determination of whether the entity is found to be exempt under 
subsection 2 and, if it is determined not to be exempt, a determination of the amount of the 
fee that the entity is obligated to pay pursuant to subsection 1.
4.  Evidence of payment; disposition of fee.  Evidence of the fee payment under 
subsection 1 or an exception to the fee requirement under subsection 2 When the deed for 
a manufactured housing community is offered for recordation, evidence of the fee payment 
under subsection 1, or an exemption from the fee requirement under subsection 2, on a 
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 
month, pay to the Treasurer of State 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 the county treasurer as reimbursement for services rendered by 
the registry of deeds 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 knowingly and willfully fails to pay the fee required 
under subsection 1 or provides false or misleading information on a sworn affirmation or 
documents associated with a sworn affirmation submitted to the Maine State Housing 
Authority pursuant to subsection 3-A is liable for damages 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 any manufactured housing community under section 9082. The damages plus 
interest on the damages may be recovered in a civil action brought by 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 Housing Community and Mobile Home Park 
Preservation and Assistance Fund established in Title 30-A, section 4754-B.
Sec. 5.  10 MRSA §9093-B, sub-§5 is enacted to read:
5.  Exemption.  Resident-owned manufactured housing communities are not subject 
to the requirements of this section. For the purposes of this subsection, "resident-owned 
manufactured housing community" means a manufactured housing community in which 
the residents are part of a cooperative of manufactured home owners who control, manage 
and operate the manufactured housing community, including, but not limited to, 
establishing community rules and lot rent and fees.
Sec. 6.  10 MRSA §9094-B, as enacted by PL 2025, c. 398, §2, is amended to read:
§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 mobile home 
park is located a fee equal to $10,000 for each licensed mobile home park lot within the 
mobile home park.  The money must be paid to the registry of deeds when the deed of the 
mobile home park is offered for recordation.
2.  Exceptions Exemptions.  The following entities are not required exempt from the 
obligation to pay the fee under subsection 1:
A.  The Maine State Housing Authority;
B.  A municipal housing authority as defined in Title 30‑A, section 4702, subsection 
10‑A, or any affiliate thereof;
C.  A cooperative or other entity in which membership is limited to mobile home 
owners; and
D.  Entities, together with affiliated and related entities, that have a net worth of less 
than $50,000,000.
E.  An entity that, together with any affiliated or related entities, has a net worth of less 
than $50,000,000. For purposes of this paragraph, “affiliated or related entities” means, 
with respect to:
(1)  Any entity directly or indirectly controlling, controlled by or under common 
control with the entity;
(2)  Any entity owning or controlling 10% or more of the outstanding voting 
interests of the entity;
(3)  Any officer, director or general partner of the entity; or
(4)  Any entity that or natural person who is an officer, director, general partner, 
trustee or holder of 10% or more of the voting interests of any entity described in 
subparagraphs (1) to (3).
For purposes of this paragraph, "controlling, controlled by or under common control" 
means the possession, direct or indirect, of the power to direct or cause the direction of 
the management and policies of a person or entity, whether through the ownership of 
voting 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 entities or persons are not considered liabilities.
3.  Attestation of net worth.  An entity claiming an exemption under subsection 2, 
paragraph D shall provide the register of deeds with an attestation of net worth when the 
deed for the mobile home park is offered for recordation and any other information or 
documentation as required by the Department of Professional and Financial Regulation by 
rule.
3-A.  Sworn affirmation of exemption.  An entity seeking to purchase a mobile home 
park shall indicate to the Maine State Housing Authority, on a form provided by the Maine 
State Housing Authority, whether it seeks an exemption under subsection 2. If an entity 
does seek such an exemption, it shall provide to the Maine State Housing Authority, on a 
form provided by the Maine State Housing Authority, a sworn affirmation of exemption. 
The information required by this subsection and provided to the Maine State Housing 
Authority is not subject to public disclosure and must be submitted within 15 days after a 
notice required pursuant to section 9094-A, subsection 1 is received by the Maine State 
Housing Authority. The Maine State Housing Authority shall, within 45 days of receipt of 
the sworn affirmation required pursuant to this subsection, provide such an entity with a 
determination of whether the entity is found to be exempt under subsection 2 and, if it is 
determined not to be exempt, a determination of the amount of the fee that the entity is 
obligated to pay pursuant to subsection 1.
4.  Evidence of payment; disposition of fee.  Evidence of the fee payment under 
subsection 1 or an exception to the fee requirement under subsection 2 When the deed for 
a mobile home park is offered for recordation, evidence of the fee payment under 
subsection 1, or an exemption from the fee requirement under subsection 2, on a 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 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 knowingly and willfully fails to pay the fee required 
under subsection 1 or provides false or misleading information on a sworn affirmation or 
documents associated with a sworn affirmation submitted to the Maine State Housing 
Authority pursuant to subsection 3-A is liable for damages in an amount equal to 3 times 
the amount of the fee required under subsection 1. The damages plus interest on the 
damages may be recovered in a civil action brought by 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 Housing Community and Mobile Home Park Preservation 
and Assistance Fund established in Title 30-A, section 4754-B.
Sec. 7.  36 MRSA §5122, sub-§2, ¶BBB is enacted to read:
BBB.  For taxable years beginning on or after January 1, 2026, to the extent included 
in federal adjusted gross income and to the extent otherwise subject to state income 
tax, an amount equal to any gain recognized on the sale by the taxpayer of an ownership 
interest greater than 50% in a qualified property if the 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.
(2)  For purposes of this paragraph, "qualified property" means real estate for which 
the primary purpose is housing consisting of one or more mobile home parks or 
dwelling units or any combination thereof and that is located within the State.
Sec. 8.  36 MRSA §5200-A, sub-§2, ¶KK is enacted to read:
KK.  For taxable years beginning on or after January 1, 2026, to the extent included in 
federal adjusted gross income and to the extent otherwise subject to state income tax, 
an amount equal to any gain recognized on the sale by the taxpayer of an ownership 
interest greater than 50% in a qualified property if the 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.
(2)  For purposes of this paragraph, "qualified property" means real estate for which 
the primary purpose is housing consisting of one or more mobile home parks or 
dwelling units or any combination thereof and that is located within the State.
Sec. 9.  PL 2025, c. 398, §4 is amended to read:
Sec. 4.  Department of Professional and Financial Regulation Maine State 
Housing Authority; rules.  The Department of Professional and Financial Regulation 
shall Maine State Housing Authority may adopt rules to establish a method for determining 
the net worth of an entity, together with affiliated and related entities, claiming an 
exemption from the fees required by the Maine Revised Statutes, Title 10, section 9090-A, 
subsection 1 and 9094-B, subsection 1.  The rules must include the evidence and 
documentation necessary for a purchaser of a manufactured housing community or a 
mobile home park to provide to the register of deeds when offering a deed for recordation 
and the record-keeping obligations of the register of deeds.  When developing rules, the 
department authority shall consider whether information on the incorporation of the entity 
is useful. Rules adopted pursuant to this section are routine technical rules as defined in 
Title 5, chapter 375, subchapter 2-A.
Emergency clause.  In view of the emergency cited in the preamble, this legislation 
takes effect when approved.
SUMMARY
This bill does the following.
1. It requires a person renewing a license to operate a manufactured housing 
community to submit satisfactory evidence to the Manufactured Housing Board.
2. It updates the computation of taxable income of resident individuals and 
corporations by providing a deduction in an amount equal to any gain recognized on the 
sale by the taxpayer of an ownership interest greater than 50% in a qualified property if the 
qualified property was transferred to a cooperative affordable housing corporation, a 
municipal housing authority or an affiliate of a municipal housing authority.
3. It exempts certain entities that purchase a manufactured housing community or a 
mobile home park from paying a transfer assessment fee and updates the sworn affirmation 
of exemption requirement.
4. It establishes liability for damages for a person that is required to pay a transfer 
assessment fee that fails to do so.
5. It moves from the Department of Professional and Financial Regulation to the Maine 
State Housing Authority the rule-making authority governing the establishment of a 
method to determine the net worth of an entity claiming an exemption from certain fees 
related to the purchase of a mobile home park or a manufactured housing community.