The mobile home taxation task force (task force) was created in 2024 to examine and make recommendations concerning constitutional defects in the process for collection of delinquent mobile home property taxes. The task force was also charged with studying existing laws for titling, tax valuation for assessment, and other mobile home tax-related issues and recommending changes to promote fair, equitable, efficient, and effective practices for valuation, titling, and taxation.      Section 1 of the bill clarifies the definition of mobile home and increases, for property tax years commencing on or after January 1, 2027, the value threshold for the mobile home property tax exemption from $28,000 to $52,000, adjusted upward for inflation. For property tax years commencing on and after January 1, 2027, the property tax administrator is required to calculate and publish the inflation-adjusted actual value threshold for the exemption.      Section 2 Section 1 requires that notice of delinquent property taxes on a mobile home be written in English and at least the 5 additional languages most commonly spoken in the mobile home owner's community; except that, if the mobile home owner is known to speak a particular language other than English, notice must be provided in English and the particular language other than English spoken by the mobile home owner. This multilingual notice must be sent by certified mail and personally delivered to the mobile home.       Section 3 Section 2 modifies the process for collection of delinquent property taxes on a mobile home by eliminating the distraint sale of mobile homes and instead requiring a county treasurer to follow a tax lien sale and public auction procedure to obtain title to a mobile home similar to the procedures required to obtain a treasurer's deed to real property allowing a county treasurer, at their discretion, to sell a tax lien on a mobile home, strike off a tax lien to the county, or determine the taxes to be uncollectible and recommend cancellation to the board of county commissioners . A tax lien must be sold in accordance with the provisions for tax lien sales on real property. Section 3 Section 2 extends the redemption period for mobile home owners whose property is subject to a tax lien to a minimum of 3 years from the date of the tax lien sale , plus any time prior to the issuance of a certificate of title ownership to their mobile homes. Like a real property owner, an individual who both owns a mobile home and is a person with a disability is also allowed an extended redemption period of up to 9 years from the issuance of title a certificate of ownership to their mobile home if the owner is under a legal disability at the time the title certificate of ownership is issued. After 3 years from the date of the tax lien sale, the lawful holder of the certificate of purchase may apply for public auction of a certificate of option for treasurer's certificate of ownership to the mobile home, using the same procedures used for issuance of a treasurer's deed to real property. Any surplus resulting from the public auction deemed overbid proceeds must be disbursed to the persons entitled to receive them by law.      If a mobile home is located on real property that is not owned by the mobile home owner, then the underlying landowner has a right of first refusal to pay the delinquent taxes owed and all other fees and costs and obtain a certificate of purchase for a tax lien on the mobile home, and no tax lien will be sold or stricken off to the county.      When a tax lien is stricken off to the county under certain circumstances, the most recent mobile home owner may redeem the mobile home after 1 year but no later than 3 years from the date of strike off by paying the amount of delinquent taxes plus interest, fees, and costs. If a mobile home is not redeemed, and after notice to the last-known owner and any lienholder of record, the treasurer or county assessor may declare the mobile home abandoned; except that, if an occupant of a mobile home establishes proof of ownership and occupancy, the most recent mobile home owner has only a 1 year redemption period, after which the treasurer may issue the occupant a certificate of ownership for the mobile home.(Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.)(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)