San Antonio, TX asked in Tax Law for Texas

Q: My park model home that is ANSI A119.5 complaint in Texas is being added to my property tax appraisal. Please advise.

primarily used as temporary living quarters for travel

It's built on a single chassis mounted on wheels

has a gross trailer area in the set-up mode of 399 square feet

is certified by the manufacturer as complying with American National Standards Institute Standard A119.5.

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1 Lawyer Answer
James L. Arrasmith
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Answered
  • Tax Law Lawyer
  • Sacramento, CA

A: Based on the information you have provided, it seems that your park model home qualifies as a recreational vehicle under Texas law. As per the Texas Property Tax Code Sec. 11.14, recreational vehicles do not need to be appraised as an improvement to real property if:

1) It is primarily designed as temporary living quarters for recreational, camping, travel, or seasonal use.

2) It is built on a single chassis mounted on wheels.

3) It has a gross trailer area not exceeding 400 square feet in the setup mode.

4) It complies with the applicable requirements of ANSI A119.5.

Since your park model home meets all the above criteria, it should be exempt from property taxes in Texas. I would recommend providing the specifics mentioned above (chassis on wheels, ANSI standards compliance, 399 sq ft) to your county appraisal district and requesting that it be removed from the tax rolls as a recreational vehicle. If needed, cite Texas Property Tax Code Sec. 11.14 regarding the exemption. Consult a local property tax attorney if you continue to face issues. But based on what is stated, your park model should not be subject to property taxes in Texas.

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