What's happening
This bill cuts sales tax on new mobile homes used as primary residences by half.
Why it matters
Significantly reduces upfront costs for lower- and middle-income New Yorkers. who are buying new mobile homes as their primary residence, making homeownership more accessible in both rural and suburban areas where mobile homes are a common affordable housing option.
Targets tax relief specifically to primary residences. rather than investment or vacation properties, ensuring that the benefit goes to people using mobile homes as their main dwelling, which could help stabilize communities and reduce housing insecurity.
Changes the longstanding method for calculating sales tax on new mobile homes. , cutting the taxable amount from 70% to 35% of the purchase price for qualifying buyers—potentially saving thousands per transaction and setting a new precedent in state tax policy for manufactured housing.
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Who cares
Prospective Mobile Home Buyers (Primary Residence)
Individuals or families looking to purchase new mobile homes as their primary residence would benefit from reduced sales tax liability, making homeownership more affordable.
Mobile Home Dealers and Manufacturers
Businesses in the mobile home industry stand to gain from potentially increased sales, as lower taxes could make new homes more attractive to buyers.
- Likely support
Affordable Housing Advocates
Groups focused on expanding access to affordable housing options may support this bill as it directly reduces the cost burden for lower- and middle-income households seeking primary residences.
- Likely concerns
Local Governments and Tax Authorities
These stakeholders may be concerned about the potential decrease in sales tax revenue from new mobile home sales designated as primary residences.
Headline styles
Lower Sales Tax on Mobile Homes
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to budget and revenue
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10491
IN SENATE
May 15, 2026
Introduced by Sen. HELMING -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to the computation of sales tax on new mobile homes
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (f) of section 1111 of the tax law, as added by chapter 986 of the laws of 1983, is amended to read as follows:
(f) The retail sales tax imposed under subdivision (a) of section eleven hundred five and the compensating use tax imposed under section eleven hundred ten, when computed in respect to a new mobile home, shall be computed on seventy percent of the receipts or consideration given therefor by the purchaser or user; except if such new mobile home is purchased as a primary residence it shall be computed on thirty-five percent of the receipts or consideration given therefor by the purchaser or user.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15687-01-6
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to the computation of sales tax on new mobile homes
Purpose
To provide a lower retail tax rate for the purchase of new mobile homes, if that mobile home is purchased as a primary residence
Summary of provisions
Section 1: Amends subdivision (f) of section 1111 of the tax law to provide that if a new mobile home is purchased as a primary residence, it shall be computed on 35% of the receipts or consideration given therefor by the purchaser or user
Justification
Reducing the sales tax burden on new mobile homes is a practical way for New York to improve housing affordability for working families, seniors, veterans, and first-time homebuyers.
Mobile homes serve as one of the most affordable paths to homeownership, particularly in rural and upstate communities, where housing inventory is limited and construction costs continue to rise. In current law, New York imposes sales tax on new mobile homes, increasing the upfront cost for individuals and families already struggling with affordability.
This legislation would provide targeted relief by computing sales tax on 35% of the receipts from the sale of a new mobile home: reducing the tax burden while still generating revenue for the state.
Other states already provide more favorable tax treatment for mobile homes:
*In Florida, new mobile homes are taxed at a reduced 3% rate instead of the full state sales tax rate
*In North Carolina, the state taxes 50% of the sales price of a mobile home and exempts local sales taxes
*In South Carolina, certain mobile home taxes are capped to reduce the burden on buyers
This bill would directly benefit:
*Seniors looking to downsize while remaining in their community.
*Young couples and first-time homebuyers looking to purchase an afforda- ble home
*Working families struggling with rising housing and utility costs
*Rural communities where mobile homes are often one of the few afforda- ble housing options available *Veterans and individuals on fixed incomes seeking stable housing
Reducing the taxable portion of a new mobile home purchase would lower upfront costs, improve access to affordable homeownership, and help keep housing within reach for New Yorkers without creating a new state program or mandate.
Legislative history
New bill
Fiscal implications
To be determined
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.