Share:
House Co-Sponsorship Memoranda
House of Representatives
Session of 2015 - 2016
Regular Session
MEMORANDUM
| Posted: | June 9, 2015 02:54 PM |
|---|---|
| From: | Representative Dan Moul |
| To: | All House members |
| Subject: | Mobile Homes Without a Permanent Foundation to Be Assessed as Vehicles |
In the near future I plan to introduce legislation that would amend the Consolidated County Assessment Law to bifurcate the assessment of manufactured and mobile homes. Those manufactured and mobile homes with a canceled certificate of title and that are on a permanent foundation and attached to utilities will continue to be assessed as real estate in the same manner as stick built homes. Manufactured or mobile homes that do not meet the criteria for assessment as real estate will be assessed and taxed as vehicles. It is my observation and experience that mobile homes do not appreciate in value in the same way as traditional stick built or modular homes on foundations. In fact, mobile homes generally depreciate in value over time. However, the Pennsylvania Supreme Court has determined that all real estate is one classification for assessment purposes. Our assessment system, consequently, treats mobile homes like other residential property. In an attempt to address this problem, my legislation treats manufactured and mobile homes that do not have a canceled certificate of title, are not on a permanent foundation and are not connected to utilities as vehicles rather than real estate. The county assessment office will be required to assess these manufactured or mobile homes according to the value as determined in a national directory or valuation guide prepared by an association that analyzes manufactured home or mobile homes sales and other relevant data (similar to a Kelly Blue Book). These manufactured and mobile homes shall be assessed at least once every four years provided these homes are assessed and valued during the same taxable year. Please join me in sponsoring this legislation designed to bring fairness to our system of assessing and taxing manufactured and mobile homes. |