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Owner of mobile home park liable for property taxes on unoccupied manufactured housing units held for sale.(Recent Court Decisions)(Green Meadows Mobile Homes, Inc.)
The Supreme Court of New Hampshire ruled that the owner of a mobile home park was liable for property taxes on mobile home units held for sale, regardless of whether the units were connected to utilities, when the owner was not a dealer of manufactured housing.
Green Meadows Mobile Homes, Inc. (Green Meadows) owns and operates several manufactured housing parks in the city of Concord. Each park contains approximately 108 home sites, which Green Meadows leases to tenants who own manufactured housing units. Generally, when a site becomes available, Green Meadows purchases a housing unit, places it on the vacant lot, and offers it for sale.
Under the tax code, manufactured housing that is suitable for domestic, commercial, or industrial purposes is taxable real estate; the city assesses property taxes on the land to Green Meadows and on the housing units to the individual owners. When the city assessed taxes against Green Meadows for the unoccupied housing units it offered for sale, Green Meadows appealed.
Green Meadows argued that the tax code specifically exempts manufactured housing held for sale or storage by a dealer, and that as a dealer it could not be taxed for the housing units it owns. The trial court disagreed, finding that Green Meadows was not a dealer of manufactured housing and thus the city properly assessed taxes against Green Meadows for the unoccupied units. Green Meadows appealed.
On appeal, Green Meadows argued that the housing units at issue were unsuitable for domestic, commercial, or industrial purposes because they were not connected to utilities and therefore did not ...
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Source: HighBeam Research, Owner of mobile home park liable for property taxes on unoccupied...