As a result of the efforts of NCF's lobbying representative supported by NCF's funding partners, manufactured housing cooperatives will no longer be required to issue Certificates of Rent Paid to residents for a benefit for which they no longer are eligible. As manufactured housing cooperatives are ownership projects and receiving preferential homestead tax treatment on that basis, the Legislature no longer allows lot rent paid in a manufactured housing cooperative to be counted as lot rent against which a Certificate of Rent Paid can be issued for income tax benefits for the community's residents.
Building upon this limited victory, NCF plans to undertake efforts in the next Session toward winning back CRP benefits for residents of cooperatively owned manufactured housing communities. NCF believes that given the benefits to the larger community that manufactured housing cooperatives deliver - more stable lot rents, security of tenure, democratic governance and control, asset-building opportunities - that state tax policy should encourage not discourage residents' efforts to organize a cooperative. Moreover, since the CRP benefit is organized on a sliding scale, the lowest–income households are the most negatively affected by taking the CRP benefit from residents of such communities.