Pa. County Taxes Park Model Owners

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September 12, 2007 by   - () Leave a Comment

Kevin Adams just wanted a small seasonal home along the Allegheny River in Pennsylvania where he could get some rest and relaxation on the weekends. "It's my vacation," he said.
But, according to a report in the Leader Times, Kittanning, Pa., the jewelry store owner got more than he bargained for when county assessors sent him a permanent-residence tax bill for his less than 400-square-foot, Pennsylvania Department of Motor Vehicles-licensed, recreational park trailer that he keeps at a local campground.
County officials have sent notices to about a dozen owners of park model trailers, basing their decision to start taxing the trailers as residences on a 1998 court case in Clinton County.
"It's ridiculous what they're trying to do," Adams said. "They (county officials) are wanting this county to become a recreational hub. This goes against that."
By definition, park model trailers are smaller – less than 400 square feet – and less-insulated than manufactured houses. They are considered movable cottages, upscale only in appearance, licensed as personal property like cars or boats and intended for temporary or recreational use.
Adams has 30 amps of power to his park model, a 40-gallon propane tank for cooking and heating, a water line buried a foot underground and hooked up to the trailer with a garden hose – water cannot be left on year-round and a flexible hose to connect to a sewer line. He is at the trailer about 20 to 30 days out of a year.
"So, it cannot be a permanent residence," Adams said. "They're taxing something we're not living in. And how can the county tax something we're paying a license fee on? They don't tax your automobile."
Adams bought his park model trailer in 1991 for $20,000. Vehicles generally depreciate, but the recent assessment by the county was for $23,000. His fall school district tax bill is more than $600. The county taxes come due in the spring.
Adams plans to appeal.
"I haven't sent the payment yet," Adams said. "I'll be paying it under protest."
Another park model trailer owner, Jim Davidson of North Buffalo is organizing other owners to challenge the tax. His trailer is parked in a small campground along the Allegheny River.
"Other counties have tried to do this and failed," Davidson said. "It's a vehicle, I'm sorry, I don't make the laws."
"Armstrong County is just looking for money," he said. "They're calling it real estate. It's an RV in a campground. It depreciates. They're adding for inflation. It's used two or three months in a park. It's not a permanent home."
Michael Renosky, Armstrong County's chief assessor, said the assessment office started taxing park model trailers this year.
"There was a court case in Clinton County a few years ago that allowed counties to assess park model homes," Renosky said. "A judge ruled counties can assess recreational or seasonal park model homes. Our solicitor researched it and interpreted it the same way."
"They're left there year-round," Renosky said. "The intent is for them to be there permanently."
About 12 park model trailers have been assessed and notices sent out, and another six recently were identified and are being evaluated, Renosky said.
"Our assessors are finding them all of the time," Renosky said.
Most of the owners have filed an appeal with the local appeal board, he said.

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