MPAC Assesses Permanently Mounted Mobile Homes for Residential Taxes.
Ontario Regulation 282/98, section 16 includes mobile homes (referred to as units) used for residential purposes and the land they are on in the residential property tax class.
A mobile home park may be defined as land on which one or more units are located where the owner of the property retains possession of the land and the owner of the dwelling leases the land. Lease agreements are governed by the Residential Tenancies Act, 2006.
The following reference was taken from the MPAC web site.
The Residential Tenancies Act, 2006 applies to residential rental units located in a mobile home park. Rented sites in a mobile home park are bound by many of the same rules that apply to other types of residential rental units.
The Residential Tenancies Act, 2006 does not apply to sites that are:
- intended for use by a person who is traveling or on vacation; or
- in a resort, tourist camp, campground, or trailer park that is occupied for only a seasonal or temporary period.
This is an erroneous representation of the wording of the Residential Tenancy ACT. It refers to SITES instead of living accommodations. However if we assume the word Sites is correct, then a permanently mounted mobile home occupies the site year round and as such a permanently mounted trailer is not exempt under rule 5(a)
MPAC does not have the authority to state that the RTA does not apply. This reference to the RTA is just wishful thinking on behalf of MAPAC as this reference does not appear in Ontario Regulation 282/98 or the Assessment Act.
With this in mind, just the opposite is true. If conditions are such that taxes must be paid, then the RTA should apply.
RTA – Application of Act
- (1) This Act, except Part V.1, applies with respect to rental units in residential complexes, despite any other Act and despite any agreement or waiver to the contrary. 2013, c. 3, s. 22 (1).
MPAC inspects mobile home parks periodically to ensure the data MPAC has on file is up-to-date and accurate.
A mobile home, available as a single-wide or double-wide unit, is a manufactured single-family dwelling, transported from its initial place of construction to its destination as a permanent or seasonal residence. A mobile home is deemed assessable if the following criteria are met:
- the unit has a minimum width of 8 feet, 6 inches; or
- the unit is less than 8 feet, 6 inches wide but has an enclosed structure attached to it such as a sunroom, enclosed porch or garage.
Further indicators that the mobile home is permanent and, therefore, assessable are:
- An oversize permit is required for road travel from the Ministry of Transportation because one of the following legal limits have been exceeded:
- Length exceeds 41 feet;
- Width exceeds 8 feet, 6 inches;
- Height exceeds 13 feet, 6 inches; or
- Weight exceeds 140,000 pounds.
- The unit has an attached structure such as a carport, deck, etc.
- The unit has permanent connections for services such as water, electrical and waste disposal.
- The tongue and/or under carriage have been removed.
- The unit has been placed on a supporting foundation.