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

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STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-SIX
_____
S.P. 867 - L.D. 2149
An Act to Protect Affordability in Mobile Home Parks and Manufactured
Housing Communities
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 10 MRSA §9081, sub-§4 is enacted to read:
4. Controlling interest. "Controlling 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 voting 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 subchapter, to determine whether a purchase or acquisition of a
controlling interest has taken place, all actions of persons acting in concert are aggregated.
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 through common
ownership.
Sec. 2. 10 MRSA §9081, sub-§5 is enacted to read:
5. Purchase of manufactured housing community. "Purchase of a manufactured
housing community" means the purchase or acquisition of a manufactured housing
community or of the direct or indirect controlling interest in the owner of a manufactured
housing community.
Sec. 3. 10 MRSA §9081, sub-§6 is enacted to read:
6. Purchaser of manufactured housing community. "Purchaser of a manufactured
housing community" means a person that purchases or acquires a manufactured housing
community or a direct or indirect controlling interest in the owner of a manufactured
housing community.
Sec. 4. 10 MRSA §9081, sub-§7 is enacted to read:
APPROVED
APRIL 13, 2026
BY GOVERNOR
CHAPTER
688
PUBLIC LAW
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7. Sale of manufactured housing community. "Sale of a manufactured housing
community" means any sale or transfer of a manufactured housing community or of the
direct or indirect controlling interest in the owner of a manufactured housing community.
Sec. 5. 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. 6. 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. 7. 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. 8. 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 by a
manufactured home. The money must be paid to the registry of deeds when the deed of
the manufactured housing community is offered for recordation in accordance with
subsection 4.
2. Exceptions Exemptions. The following entities persons 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 under the municipal housing authority's control;
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. A person that purchases a manufactured housing community from a family member,
or from a trust of which the beneficiary is a family member. For purposes of this
paragraph, "family member" means a person identified in Title 18-C, section 2-102 as
eligible for intestate share; and
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F. An entity that, together with any affiliated and related entities, has a net worth of
less than $75,000,000. For purposes of this paragraph, "affiliated and related entities"
means:
(1) Any entity directly or indirectly controlling, controlled by or under common
control with the entity;
(2) 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 voting or economic interests of any entity described in subparagraph (1) or
(2).
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, 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 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. If the purchaser of a manufactured housing
community seeks an exemption under subsection 2, it shall provide to the Maine State
Housing 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 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 proprietary
information contains commercial or financial information that would impair the
competitive position of the person seeking the exemption. The designation must be clearly
indicated on each page of the sworn affirmation containing the designated proprietary
information. The Maine State Housing Authority shall establish procedures to ensure that
designated proprietary information is kept confidential and is segregated from public
records maintained by the authority. The Maine State Housing Authority shall, within 45
days of receipt of the sworn affirmation, 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 pay the fee required under subsection 1, or provide
a written statement from the Maine State Housing Authority exempting the purchaser from
the fee under subsection 2, to the registry of deeds of the county where all or a majority of
the acreage of the manufactured housing community is located at the time of the offering
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for recording of the deed for the purchase of the manufactured housing community or, if
no deed is offered for recording 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 exception exemption to the fee requirement under subsection 2 on the
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 or intentionally 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. The Attorney
General has the authority to investigate possible violations enforced under this subsection
pursuant to the provisions of the Maine Unfair Trade Practices Act and is entitled to recover
reasonable attorney's fees incurred in any action for damages brought under this subsection.
For purposes of this section, "purchase" does not mean acquiring ownership of a
manufactured housing community by inheritance.
Sec. 9. 10 MRSA §9091, sub-§2-A is enacted to read:
2-A. Controlling interest. "Controlling 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 voting 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 subchapter, to determine whether a purchase or acquisition of a
controlling interest has taken place, all actions of persons acting in concert are aggregated.
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 through common
ownership.
Sec. 10. 10 MRSA §9091, sub-§3-A is enacted to read:
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3-A. Purchase of mobile home park. "Purchase of a mobile home park" means the
purchase or acquisition of a mobile home park or of the direct or indirect controlling interest
in the owner of a mobile home park.
Sec. 11. 10 MRSA §9091, sub-§3-B is enacted to read:
3-B. Purchaser 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 controlling
interest in the owner of a mobile home park.
Sec. 12. 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
transfer of a mobile home park or of the direct or indirect controlling interest in the owner
of a mobile home park.
Sec. 13. 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. 14. 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 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 offered for recordation in accordance with subsection 4.
2. Exceptions Exemptions. The following entities persons 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 under the municipal housing authority's control;
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. A person that purchases a mobile home park from a family member, or from a trust
of which the beneficiary is a family member. For purposes of this paragraph, "family
member" means a person identified in Title 18-C, section 2-102 as eligible for intestate
share; and
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F. An entity that, together with any affiliated and related entities, has a net worth of
less than $75,000,000. For purposes of this paragraph, "affiliated and related entities"
means:
(1) Any entity directly or indirectly controlling, controlled by or under common
control with the entity;
(2) 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 voting or economic interests of any entity described in subparagraph (1) or
(2).
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, 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 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. If the purchaser of a mobile home park seeks
an exemption under subsection 2, it shall provide to the Maine State Housing 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 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 proprietary information contains commercial or
financial information that would impair the competitive position of the person seeking the
exemption. The designation must be clearly indicated on each page of the sworn
affirmation containing the designated proprietary information. The Maine State Housing
Authority shall establish procedures to ensure that designated proprietary information is
kept confidential and is segregated from public records maintained by the authority. The
Maine State Housing Authority shall, within 45 days of receipt of the sworn affirmation,
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 mobile
home park shall pay the fee required under subsection 1, or provide a written statement
from the Maine State Housing Authority exempting the purchaser from the fee under
subsection 2, to the registry of deeds of the county where all or a majority of the acreage
of the mobile home park is located at the time of the offering for recording of the deed for
the purchase of the mobile home park or, if no deed is offered for recording for the purchase
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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 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 or intentionally 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 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. The Attorney General has the authority to
investigate possible violations enforced under this subsection pursuant to the provisions of
the Maine Unfair Trade Practices Act and is entitled to recover reasonable attorney's fees
incurred in any action for damages brought under this subsection.
For purposes of this section, "purchase" does not mean acquiring ownership of a mobile
home park by inheritance.
Sec. 15. 30-A MRSA §4754-B, sub-§1, 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, subchapter 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 Housing Authority may use up to 5% of the fund to pay
administrative costs associated with the use of outside contractors to accomplish the
purpose of the fund.
Sec. 16. 36 MRSA §5122, sub-§2, ¶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 beginning on or after January 1, 2026, any capital gain
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recognized on the sale by the taxpayer of an ownership interest greater than 50% in a
qualified property, if 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 gain from the sale or related sales is recognized by multiple taxpayers
or over multiple tax years, the capital gain must be aggregated for the purpose of
applying 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 property" means real estate for which
the primary purpose is housing consisting of one or more mobile home parks,
including any mobile homes located on, and being sold with, the park or parks.
For purposes of this paragraph, "mobile home" has the same meaning as in Title
10, section 9091, subsection 1 and includes a manufactured home as defined in
Title 10, section 9081, subsection 1. For purposes of this paragraph, "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.
Sec. 17. 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 and,
for taxable years beginning on or after January 1, 2026, any capital gain recognized on
the sale by the taxpayer of an ownership interest greater than 50% in a qualified
property, if 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 gain from the sale or related sales is recognized by multiple taxpayers
or over multiple tax years, the capital gain must be aggregated for the purpose of
applying 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
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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 property" means real estate for which
the primary purpose is housing consisting of one or more mobile home parks,
including any mobile homes located on, and being sold with, the park or parks.
For purposes of this paragraph, "mobile home" has the same meaning as in Title
10, section 9091, subsection 1 and includes a manufactured home as defined in
Title 10, section 9081, subsection 1. For purposes of this paragraph, "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.
Sec. 18. 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.