Airplanes, Boats and Mobile Homes Presented by: Jane Purifoy Craven County Teresa Proffitt Buncombe County
Content • NCGS 105-316 • Tools for Listing & Assessing • Aircraft • Boats • Mobile Homes • Craven/Buncombe Processes
Aircraft Commercial Airlines – State Assessed Beech Bandon - Value $515,000
Tools for Listing & Assessing Aircraft Airport Facility Report (NCGS 105-316) FAA http://registry.faa.gov/aircraftinquiry/ Aircraft Blue Book Internet Sites Bill of Sale Prior year’s listing (preprinted with plane detail)
§ 105‑316. Reports by house trailer park, marina, and aircraft storage facility operators. (a) As of January 1 each year: (3) Every operator of a storage facility renting or leasing space for three or more airplanes or other aircraft shall furnish to the assessor of the county in which the storage facility is located the name of the owner of and a description of each airplane or aircraft for which space is rented or leased.
Airport Facility Reports • Aircraft Present 1/1/2012 • Customer /Owner Name • Aircraft Registration Number (FAA) • Mailing Address Customer/Owner
Craven vs Buncombe • Craven County • 72 Airplanes • Value $5,436,620 • Buncombe County • 82 Airplanes • Value $9,927,800
TOOLS FOR LISTING & ASSESSING BOATS • Reports from Marina (NCGS 105-316) • DMV - Tagged Boat Trailers • Reports from Storage Facilities • Wildlife Reports • Coast Guard Reports • ALVIN (website) https://ncalvin.org/Alvin/Security/Login.aspx • ABOS – Marine Blue Book (Vessel Valuation-Virginia) • BUC – Used Boat Price Guide • NADA Boat Guide • Bill of Sale
§ 105‑316. Reports by house trailer park, marina, and aircraft storage facility operators.NCGS 105-316 • (2) Every operator of a marina or comparable facility renting, leasing, or otherwise providing dockage or storage space for three or more boats, vessels, floating homes, or floating structures shall furnish to the assessor of the county in which the marina or comparable facility is located the name of the owner of and a description of each boat, vessel, floating home, or floating structure for which dockage or storage space is rented, leased, or otherwise provided.
Buncombe County 30,000 is Assessed if not listed
Registration Numbers • Florida Registration (Digital Camera)
BIG BOATS • Craven County Yacht
Craven vs Buncombe Craven County Buncombe County • Boats #7,919 • Taxable Value $73,670,273 • Boats #5,074 • Taxable Value $15,954,199
Tools for Listing and Assessing Mobile Homes & Improvements • Park Owner’s Report (NCGS 105‑316) • Valuation Software (Residual Value) • NADA • Mobile Home Dealers • Bill of Sale • Advertisements (newspaper etc) • Building/Inspection Permits • Moving Permits • DMV • Field Appraisers
1986 Doublewide - 28X56Value $56,550 Real EstatePersonal Craven - $6,310 Personal Buncombe – $3,730
§ 105‑316. Reports by house trailer park, marina, and aircraft storage facility operators. (a) As of January 1 each year: (1) Every operator of a park or storage lot renting or leasing space for three or more house trailers or mobile homes shall furnish to the assessor of the county in which the park or lot is located the name of the owner of and a description of each house trailer or mobile home situated thereon.
December 1 Work • Print Park Owner Cover Letter & Park Report • Mobile Home Owner’s Name • Lot/space # • Mailing Address • Situs (911) Address • Phone number • Make/Year/Size • January 15th • Park Report Due in Tax Office • Review Park Report Changes • Mail List Sheets to New Owners
Coastal Mobile Home Park Mobile Homes are linked to Parcel Number
2006 14x66 Singlewide in Park Buncombe County $28,300 Craven County $24,720
Buncombe County Residual Value $1,000 1981 Craven County adds $2,000 for the metal roof
Craven County Value $2,330 Buncombe Value $1,000 plus additions of $14,420 Total Value: $15,420
24x48 • In a Park
Craven County Real/Personal Value $1,900 Buncombe County Residual Value $1,000 plus Improvements of $7,610 Total Value $8,610
Craven County Value $6,750 Buncombe County Value $8,000 plus $10,690 Total Value $18,690
1971 24X44 Extended Life on Private Property Siding/windows/roof/block foundation/ covered porch.
Craven Value$1,300 If the roof were metal add$3,000 Buncombe Value $11,430
Craven Value$34,760 Buncombe Value $30,900 Additions: Sun Room $8,100 TOTAL VALUE: $39,000
Buncombe County Dave Duty Raleigh NC
Utility Building $2,560 CAR PORT18X20 $650
Craven vs Buncombe Craven County Buncombe County • Personal Property Mobile Homes 5,038 • Taxable Value MH $42,567,631 • Personal Property Mobile Homes 9,663 • Taxable Value MH $84,313,365 • Improvement Value $3,808,550
What do we have here? It’s Mobile –axle and wheels