Starting on April 1, 2013, the Town of Meredith began assessing trailers throughout the community. This action was taken to meet the requirements of RSA 72:7, as directed by the New Hampshire DRA, which set a compliance deadline of April 1, 2013.
RSA 72:7 states that “manufactured housing that can be used for domestic, commercial, or industrial purposed is taxable as real estate.” This includes travel trailers in campgrounds as well as unregistered box trailers used as storage.
The New Hampshire Supreme Court ruled in Preston v. Town of Pelham that a building is taxable if it meets the following criteria:
- If it is intended to be more or less permanent, not a temporary structure
- If it is more or less completely enclosed
- If it is used as a dwelling, storehouse or shelter
- If it is intended to remain stationary
A second case, Latour v. City of Laconia concluded that trailers met the above test and should be taxed.
Please note – it is the owner’s/seller’s responsibility to report intent to move and/or sell a manufactured home to the Assessor’s Office and Tax Collector prior to the date of transfer.