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MUNINET Home

MUNINET Home

MUNINET  March 2003

MUNINET March 2003

Subject:

Re: Mobile homes

From:

Mary Jane Grace <[log in to unmask]>

Reply-To:

Vermont Municipal Government Discussion Network <[log in to unmask]>

Date:

Fri, 21 Mar 2003 11:55:25 -0500

Content-Type:

text/plain

Parts/Attachments:

Parts/Attachments

text/plain (107 lines)

I don't know if this will be helpful, but it's the
discussion on mobile homes from the PVR Listers Handbook.

Mary Jane Grace
Property Valuation and Review Division
Dept. of Taxes
Ph. 802-828-5863
[log in to unmask]



A.  Trailer Coaches (Mobile Homes)

A trailer coach is "any trailer or semi-trailer designed to
be towed by a motor vehicle and designed, equipped or used
for sleeping, eating or living quarters."  23 V.S.A. section
4.   The term "trailer coach" as defined in 23 VSA 4(41)
includes mobile homes not affixed to land.  PVR Rule 82-1
(32)2802(4).

Generally speaking, trailer coaches are taxable unless they
are registered yearly and designed and used for recreational
purposes.   The listers must determine whether the property
in question is real property and taxable as such, personal
property and taxable as such, or personal property and
exempt as such.

A trailer coach is listed as real property and is taxable
if:

1.  it is affixed to the land (water and sewer hook-up;
electricity, etc.), or

2.  it is situated in the town on the same trailer or camp
site for more than 180 days
              during the 365 days prior to April 1.  32
V.S.A. section 3692.

A trailer coach is personal property and taxable in the
municipal grand list if:

1.  it is inventory and inventory is taxed in your town.
This would include inventory of a dealer and any trailer
coach owned by an individual which is for sale, as
distinguished from the one simply stored on property on
which the owner resides in another dwelling.  This property
is exempt from the education grand list, whether for sale or
being stored.

2.  it is not affixed to the land and is used for
income-producing purposes.  This would include trailer
coaches which are rented, or used for storage of materials,
or used at construction sites.  This would be listed in the
municipal grand list as machinery and equipment if your town
taxes such property.  This property is exempt from the
education grand list.

Because mobile homes tend to be mobile, there are a few
special provisions for dealing with collection of property
taxes.  Taxes assessed against mobile homes are considered
due as of the date of sale, transfer or removal of the home.
If a mobile home is sold, traded or moved between April 1
and the time that the grand list has been completed, you may
be asked to help estimate the amount of tax to be paid by
the owner for that year.  32 V.S.A. section 5079.


----- Original Message -----
From: "Bobbi Brimblecombe" <[log in to unmask]>
To: <[log in to unmask]>
Sent: Friday, March 21, 2003 11:25 AM
Subject: Re: Mobile homes


You are correct about the fees, $ 7.00 each, and the bill of
sale is
definitely needed.  Whether or not a PTTR is needed is more
confusing and
depends on whether or not the mobile home is being sold as
real estate or
personal property.  According to the tax department that
depends on whether
it is connected to water & sewer, power, etc. at the time of
the sale,
which seems very arbitrary to me.  Since I don't feel like
it is my job to
determine this, I only require a PTTR if the mobile home is
being sold with
land or staying where it is.  If it is moving, I don't
require the
PTTR.  The tax department never questions this because they
don't know
about the sales that don't get a PTTR, and they haven't been
very helpful
to us in Marshfield when we are challenged by a lawyer, so
if I'm not sure
that a PTTR is required, I don't push it.

At 10:06 AM 3/21/2003 -0500, you wrote:
>When a mobile home is sold a VT mobile home bill of sale
and a PTTR needs
>to be filed and the cost is $14.00 is this correct? I just
had  Ran-mar
>tell me that it's not right. Is any where in writing that I
could show him?
>Thank you

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