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Volume 1 - Opinions of Counsel SBEA No. 106

Opinions of Counsel index

Trailers - Real Property Tax Law, § 102(12):

Trailers located on the New York State fairgrounds should be separately assessed to the owners thereof and are subject to taxation, including school taxes.

Our opinion has been requested as to whether school district taxes can be collected from owners of trailers located on the New York State fairgrounds. A monthly rental of $35.00 is paid by the trailer owner for the space occupied.

Property owned by the State of New York is exempt from taxation unless such land is made subject to taxation by specific statutory provision.

However, with respect to the taxation of the trailers occupied by individuals attention is called to section 102 of the Real Property Tax Law, subdivision 12, paragraph (g):

“(g) Forms of housing adaptable to motivation by a power connected thereto, commonly called ‘trailers’ or ‘mobile homes’, which are or can be used for residential, business, commercial or office purposes, except those (1) located within the boundaries of an assessing unit for less than sixty days or (2) unoccupied and for sale. The value of any trailer or mobile home shall be included in the assessment of the land on which it is located; provided, however, that if either the trailer or mobile home or the land on which it is located is entitled to any exemption pursuant to article four of this chapter, such trailer or mobile home shall be separately assessed in the name of the owner thereof;” (Emphasis supplied)

Accordingly, the assessor should assess these trailers separately to the owners thereof and enter these assessments on the taxable portion of the assessment roll. In due course, the valuations of real property shown on the town roll, including the assessment of these trailers, will be used for the purpose of levying and collecting school taxes.

April 4, 1972