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Bill proposes Tax Incentives for Selling Manufactured Home Communities to Residents

Posted by Mike Bullard June 27, 2024

Sen. Shaheen’s bill makes selling to residents an even better option

Sen. Shaheen

CONCORD, N.H. – ROC USA, the national leader in resident ownership of manufactured home communities, is pleased to announce and support the introduction of the Manufactured Housing Community Sustainability Act by U.S. Sen. Jeanne Shaheen (D-NH). This landmark legislation aims to provide significant tax incentives for property owners to sell their manufactured home communities to residents or nonprofit entities, ensuring long-term affordability and stability for millions of Americans.

The proposed bill amends the Internal Revenue Code of 1986 to offer a 75% business tax credit on the gains from the sale of real property for use as a manufactured home community. This incentive is expected to boost the sale of these properties to resident-owned cooperatives and nonprofit organizations, preserving them as affordable housing options for low- and moderate-income homeowners and families.

“This economic incentive would help create more of these empowered communities and keep more families in their homes, while protecting the long-term viability of this important sector of our nation’s affordable housing market,” Sen. Shaheen’s office wrote in a statement. The bill is cosponsored by U.S. Sens. Jon Tester (D-MT) and Richard Blumenthal (D-CT).

Why This Matters

  • More than 22 million people in the United States live in manufactured homes, many being low-income households.
  • Manufactured home communities are a crucial source of affordable housing, particularly in rural areas, representing about 6% of the nation’s housing supply.
  • All housing costs have risen sharply, yet manufactured homes remain significantly more affordable than site-built homes.
  • Ownership of land under their homes is vital for residents to avoid vulnerabilities such as frequent and steep rent increases, infrastructure disinvestment and community closures.

Manufactured home communities provide a critical and reliable affordable housing option for millions of Americans, said Paul Bradley, CEO of ROC USA.

“But there’s an important caveat,” Bradley said, pointing to the uncertainty faced by homeowners who don’t also own the land beneath their homes. “ROC USA has proven that cooperative ownership of the land ensures long-term affordability and stability.”

“This bill addresses creates a powerful incentive for owners to sell their communities to their longtime customers – the homeowners who live there.”

ROC USA and its national network of nonprofit affiliates have been at the forefront of the movement to help homeowner groups form cooperatives to purchase their manufactured home communities. Together, we work with 327 ROCs made up of 22,646 homes in 21 states.

“We have seen firsthand the positive impact of resident ownership,” Bradley added. “When residents own the land, they gain control over their communities and their futures. Site fee increases in resident-owned communities are significantly lower compared to commercially owned properties, providing a stable living environment where residents also have a vote in community rules and leadership.”

Gilsrud

The ROC Association, representing every all 327 ROCs that work with ROC USA, strongly supports this legislation and commends Sen. Shaheen for her leadership.

“This bill is a game-changer for the manufactured home community sector. It empowers residents, providing them with the opportunity to secure their housing future and build equity in their homes,” said Marjory Gilsrud, Board Chair of the ROC Association. “Importantly, this bill is simply an incentive and ensures that sellers face no negative impacts, making it a win for all stakeholders.

“We thank Sens. Shaheen, Tester and Blumenthal for their continued efforts in recognizing the importance of affordable housing and taking action to support our communities.”

Join us in building stronger, more resilient communities

Make a meaningful difference in a Resident Owned Community by supporting ROC USA. Help us create new ROCs and support existing ROCs from coast to coast. Together, we can create lasting impact and brighter futures.