Sec. 12-63a. Taxation of mobile manufactured homes and mobile manufactured home parks.
Sec. 12-63a. Taxation of mobile manufactured homes and mobile manufactured home parks. (a) As used in this section, unless the context otherwise requires:
"Mobile manufactured home" means a detached residential unit having three-dimensional components which are intrinsically mobile with or without a wheel chassis or a
detached residential unit built on or after June 15, 1976, in accordance with federal
manufactured home construction and safety standards, and, in either case, containing
sleeping accommodations, a flush toilet, tub or shower bath, kitchen facilities and
plumbing and electrical connections for attachment to outside systems, and designed
for long-term occupancy and to be placed on rigid supports at the site where it is to
be occupied as a residence, complete and ready for occupancy, except for minor and
incidental unpacking and assembly operations and connection to utilities systems. "Mobile manufactured home park" or "park" means a plot of ground upon which two or
more mobile manufactured homes occupied for residential purposes are located.
(b) In determining the value of a mobile manufactured home park for the purpose
of real property taxation, assessors shall consider the cost of the original unimproved
land and all improvements thereon, including, but not limited to, leveling, drainage,
filling, paving of streets and walkways, lighting, installation of water, sewer and electrical systems, facilities for sanitation, laundering and recreation, erection of structures
and landscaping.
(c) In determining the value of a mobile manufactured home for the purpose of
property taxation, beginning with the assessment year commencing October 1, 1986,
each assessor shall assess mobile manufactured homes connected to utilities and used
as a residence in the same manner as residential real property, except that in the case
of a mobile manufactured home located on leased land the sum of the assessed value
of the mobile manufactured home and the assessed value of the land apportionable to
the lot on which the mobile manufactured home sits shall not exceed the sum of the
assessed value of the mobile manufactured home and the lot if the lot had been owned
by the lessee. Any assessor who first assesses any such mobile manufactured home as
residential real property on or after October 1, 1986, and which assessment would result
in an increase in taxation for said assessment year of over twenty-five per cent shall
phase in said increase in assessment over a five-year period, twenty per cent of the
increased assessment being phased in on the list of October 1, 1986, and twenty per
cent in each of the four assessment years next succeeding the list of October 1, 1986.
The assessment for a mobile manufactured home shall be in the name of the owner of
the mobile manufactured home and shall not alter in any way the assessment of the
ground upon which the mobile manufactured home is situated, except that a mobile
manufactured home situated upon land owned by the owner of the mobile manufactured
home shall be assessed in the same manner as any dwelling house. In determining the
value of a mobile manufactured home which is not used as a residence for the purpose
of property taxation, assessors may consult authoritative handbooks listing current common prices of used mobile manufactured homes.
(d) (1) Notwithstanding the provisions of this section or of any other section of the
general statutes or any special act to the contrary, a municipality may, by ordinance,
elect to assess a mobile manufactured home, on or after October 1, 1986, but not later
than the first sale of such mobile manufactured home, in the same manner in which
mobile manufactured homes were assessed by such municipality for the assessment
year commencing October 1, 1985. On the first assessment date immediately following
the first sale of such mobile manufactured home after October 1, 1986, such mobile
manufactured home shall be assessed and subject to property tax pursuant to subsection
(c) of this section.
(2) As used in subdivision (1) of this subsection, "first sale" means any sale or
conveyance by an owner of any mobile manufactured home on or after October 1, 1986,
except a sale or conveyance to (A) an owner's spouse; (B) an owner's brother or sister
who actually resides in the mobile manufactured home unit being sold or conveyed; or
(C) any other person if the owner makes such sale to such other person for the purpose
of using the proceeds of such sale to purchase a substitute mobile manufactured home
to be located on the leasehold site being occupied by such owner's existing mobile
manufactured home. In the case of a sale as defined in subparagraph (C) of this subdivision, the owner's substitute mobile manufactured home subsequently located on the
owner's leasehold site shall be assessed in the same manner as his original mobile manufactured home until a first sale. The original mobile manufactured home removed from
the owner's leasehold site shall be assessed as provided in subsection (c) of this section,
unless the new owner of such original mobile manufactured home can independently
qualify to be assessed as such homes were assessed in the assessment year commencing
October 1, 1985, under subparagraph (C) of this subdivision. Notwithstanding the provisions of this section, a mobile manufactured home which is treated by a municipality
as personal property in accordance with the provisions of this subsection shall continue
to be treated as real property pursuant to sections 12-412c and 21-67a.
(1961, P.A. 445, S. 1-4; 1969, P.A. 814, S. 1; June Sp. Sess. P.A. 83-3, S. 1; P.A. 86-310, S. 1, 4; P.A. 87-447, S. 1,
2; 87-589, S. 84, 85, 87; P.A. 92-174, S. 1.)
History: 1969 act deleted "personal" with reference to property taxation in Subsec. (c); June Sp. Sess. P.A. 83-3 changed
the terms "mobile home" and "mobile homes" to "mobile manufactured home" and "mobile manufactured homes"; P.A.
86-310 amended Subsec. (a) by substituting the definition of "mobile manufactured home" in lieu of the deleted definition
of "mobile home", amended Subsec. (c) by providing for assessment of mobile manufactured homes under certain conditions in the same manner as residential real property and by adding provisions for phase-in of the amount of increase in
assessment and deleted Subsec. (d) providing for a monthly fee in lieu of property tax on mobile homes, effective July 1,
1986, and applicable to the assessment year in any municipality commencing October 1, 1986, and each assessment year
thereafter; P.A. 87-447 added Subsec. (d) authorizing municipalities to assess mobile manufactured homes as either realty
or personal property under certain conditions, effective June 26, 1987, and applicable to the assessment year in each
municipality commencing October 1, 1987, and each assessment year thereafter; P.A. 87-589 made technical changes in
Subsec. (d) and revised effective date of P.A. 87-447 to apply provisions to assessment year commencing October 1, 1986;
P.A. 92-174 amended Subsec. (c) by adding provision re exception for mobile manufactured homes located on leased land.