Units that are not leased, together with the remaining cooperative interest in common areas and facilities, may be combined and taxed as one parcel. Other aspects of the taxation of mobile homes were addressed in H. 671 as well. Within 10 days of acquiring a mobile home, the owner must file a uniform bill of sale with the clerk of the municipality in which the mobile home is located. The owner must file a copy of the endorsed mobile home bill of sale with the clerk of the new municipality within 10 days. Taxes assessed against mobile homes are due on the date the mobile home is removed from the town last listed.
Taxes are a lien on the mobile home.
Mobile homes cannot be moved over the highways without a uniform bill of sale endorsed by the clerk of the town in which it was last listed and the clerk of the town in which it was last located. Local boards of abatement may abate tax upon a mobile home moved from the town during the tax year as a result of a change in use of the mobile home park in which it was sited. The general rule is that a dwelling owned by a trust is not a homestead for purposes of income sensitivity. An exception exists where the claimant is the sole beneficiary of the trust and the claimant was the grantor of the trust and the trust is revocable. This exception was expanded to include the case where the claimant or the claimant's spouse was the grantor of the trust and the trust is revocable or became irrevocable solely by reason of the grantor's death.