Tax Type
Property Tax
Description
Local Exemption From Realty Tax for Elderly;Mobile Homes
Topic
Exemptions
Date Issued
06-24-1975
A local ordinance providing for the exemption or deferral of real estate tax owned by elderly persons is applicable to "double-wide' mobile homes which are classified as real estate. However, "single-wide' mobile homes owned by elderly persons do not qualify for exemption or deferral of real estate taxes since they are not taxed as realty, but as personal property.
Attorney General's Opinion