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MaineLD 2149132nd Maine Legislature (2025-2026)SenateWALLET

An Act to Protect Affordability in Mobile Home Parks and Manufactured Housing Communities

Sponsored By: Cameron D. Reny (Democratic)

Signed by Governor

HOUSINGHOUSING - MANUFACTURED HOUSING

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 2 costs, 1 mixed.

Park sellers get a tax deduction

For tax years beginning on or after January 1, 2026, qualifying park-sale gains receive a Maine income tax deduction. Individual and corporate taxpayers can deduct up to $750,000 of qualifying capital gains, not $750,000 of tax owed. The sale must transfer more than 50% ownership in real estate used mainly for housing in mobile home parks. Homes located in and sold with the parks can qualify too. Buyers must be cooperative affordable housing corporations, municipal housing authorities, or their affiliates. The gain must be included in federal income and otherwise subject to Maine income tax. Gains from related sales share the $750,000 cap across multiple taxpayers and tax years.

Community operators must document renewal compliance

Manufactured housing community operators must provide satisfactory evidence that their communities can meet minimum standards and rules when renewing licenses. Renewal applications must include the information required for a new license. This includes the number of sites to be licensed or relicensed.

Park buyers face fees and penalties

Buyers of manufactured housing communities and mobile home parks owe $10,000 per licensed lot occupied or developed for occupancy. Buying a direct or indirect controlling interest also triggers the fee, generally when ownership exceeds 50%. Certain buyers acting together are counted together. Exemptions cover municipal housing authorities, controlled affiliates, owner cooperatives, qualifying family transfers, and entities with combined net worth under $75 million. Inheritance is not a purchase. The net-worth test combines affiliated and related entities, including owners with at least 20% ownership. Net worth means assets minus liabilities, without deducting debts owed to related or affiliated parties. Exemption claims require a sworn statement within 15 days after the required notice; the Maine State Housing Authority decides within 45 days. Buyers can mark proprietary information for confidential treatment. Payment or written exemption proof is due at deed recording, or within 3 business days after purchase without a recorded deed. Knowing or intentional nonpayment or false exemption information brings damages of three times the fee and loss of the operating license. The Attorney General can sue to collect damages and interest, which go to the housing preservation fund.

Housing fund can pay contractor costs

Maine's housing preservation fund supports affordability and transfers to resident, nonprofit, or public ownership. Deed registries retain 5% of collected transfer fees and send the remaining 95% to the state monthly for the fund. The Maine State Housing Authority can use up to 5% of the fund for outside contractors' administrative costs. Their work must support the fund's goals. This pays for help running the fund but leaves less money for its other work.

Sponsors & Cosponsors

Sponsor

  • Cameron D. Reny

    Democratic • Senate

Cosponsors

  • Cheryl Golek

    Democratic • House

  • Donna Bailey

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 99 • No: 79

House vote • 4/8/2026

RECEDE AND CONCUR

Yes: 77 • No: 71

Senate vote • 4/6/2026

ACCEPT REPORT

Yes: 22 • No: 8

Actions Timeline

  1. Signed by Governor, ACTPUB Chapter 688

    4/13/2026

  2. PASSED TO BE ENACTED, in concurrence.

    4/9/2026Senate

  3. PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.

    4/8/2026House

  4. The House RECEDED and CONCURRED to PASSAGE TO BE ENGROSSED as Amended by Committee Amendment "A" (S-636) and Senate Amendment "A" (S-645).ROLL CALL NO. 764(Yeas 77 - Nays 71 - Absent 2 - Excused 0 - Vacant 1)ORDERED SENT FORTHWITH.

    4/8/2026House

  5. Taken from the table by the President On motion by Senator CURRY of Waldo Senate Amendment "A" (S-645) READ and ADOPTED. PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-636) and Senate Amendment "A" (S-645) In NON-CONCURRENCE. Sent down for concurrence.

    4/8/2026Senate

  6. On motion by Senator CURRY of Waldo the Senate RECONSIDERED whereby the Bill was PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-636) in concurrence. On motion by Same Senator Tabled until Later in Today's Session, pending PASSAGE TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-636) in concurrence. Unfinished Business

    4/7/2026Senate

  7. This being an emergency measure, a two-thirds vote of all the members elected to the House was necessary.FAILED PASSAGE TO BE ENACTED.Sent for concurrence. ORDERED SENT FORTHWITH.

    4/7/2026House

  8. CONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-636).In concurrence. ORDERED SENT FORTHWITH.

    4/7/2026House

  9. Report READ and ACCEPTED Roll Call Ordered Roll Call Number 882 Yeas 22 - Nays 8 - Excused 5 - Absent 0 READ ONCE.Committee Amendment "A" (S-636) READ and ADOPTED.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-636).Ordered sent down forthwith for concurrence.

    4/6/2026Senate

  10. The Bill was REFERRED to the Committee on HOUSING AND ECONOMIC DEVELOPMENT.In concurrence. ORDERED SENT FORTHWITH.

    1/7/2026House

  11. Committee on HOUSING AND ECONOMIC DEVELOPMENT suggested and ordered printed REFERENCE to the Committee on HOUSING AND ECONOMIC DEVELOPMENT Ordered sent down forthwith for concurrence

    1/7/2026Senate

Bill Text

  • Amendment C-A (S-636), adopted by House & Senate

    PDF

  • Amendment S-A (S-645), adopted by House & Senate

    PDF

  • Enacted

    PDF

  • Introduced

    PDF

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