Tax-Property Article, Sec. 8-234 requires that a mobile (manufactured) home be assessed as real estate if it is: (1) used or can be used for residential purposes; and (2) permanently attached to the land or connected to utility, water or sewage facilities. Mobile (manufactured) homes will include trailers, house trailers, trailer coaches, recreational vehicles, or similar vehicles that can be adapted to permanent structure status.

 

Whereas the type of foundation, connection to utilities, display of license tag, landscaping, additions and porches, etc., should all be considered in determining whether or not the mobile (manufactured) home is permanently attached, none of these items by themselves are necessarily controlling. For example, utilities are often connected to temporary structures and license tags can be obtained for mobile (manufactured) homes that have actually become fixtures to the land.

 

A mobile (manufactured) home will not be assessed as real property if it is unoccupied, for sale, and disconnected from utilities or located in a rented space in a mobile (manufactured) home park.

 

If a mobile (manufactured) home is located on an individually owned site or one leased for 99 years, it will be considered a permanent structure unless it has been moved from the site within the previous calendar year. Supervisors may accept an affidavit from the owner, in lieu of physical evidence, that states that the mobile (manufactured) home has been moved in the previous year.