presented by: jane purifoy craven county teresa proffitt buncombe county

Presented by:

Jane Purifoy Craven County

Teresa Proffitt Buncombe County

•NCGS 105-316•Tools for Listing & Assessing•Aircraft•Boats•Mobile Homes

•Craven/Buncombe Processes

Commercial Airlines – State Assessed

Beech Bandon - Value $515,000

Airport Facility Report (NCGS 105-316)FAA http://registry.faa.gov/aircraftinquiry/Aircraft Blue Book Internet SitesBill of SalePrior year’s listing (preprinted with plane

detail)

Tools for Listing & Assessing Aircraft

(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.

§ 105‑316.  Reports by house trailer park, marina, and aircraft storage facility operators.

Aircraft Present 1/1/2012

Customer /Owner NameAircraft Registration Number (FAA)Mailing Address Customer/Owner

Aircraft Detail Preprinted - Prior Year

Craven vs BuncombeCraven County

72 Airplanes Value $5,436,620

Buncombe County

82 AirplanesValue $9,927,800

TOOLS FOR LISTING & ASSESSING BOATSReports from Marina (NCGS 105-316)DMV - Tagged Boat TrailersReports from Storage FacilitiesWildlife ReportsCoast Guard ReportsALVIN (website)

https://ncalvin.org/Alvin/Security/Login.aspxABOS – Marine Blue Book (Vessel Valuation-

Virginia)BUC – Used Boat Price GuideNADA Boat GuideBill 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.

30,000 is Assessed if not listed

Buncombe County

Marina - Craven County

Registration NumbersFlorida Registration (Digital Camera)

BIG BOATSCraven County Yacht

Craven vs BuncombeCraven County Buncombe County

Boats #7,919Taxable Value $73,670,273

Boats #5,074Taxable Value $15,954,199

Tools for Listing and Assessing Mobile Homes & Improvements

Park Owner’s Report (NCGS 105‑316)Valuation Software (Residual Value) NADAMobile Home DealersBill of SaleAdvertisements (newspaper etc)Building/Inspection PermitsMoving PermitsDMVField Appraisers

(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.

§ 105‑316.  Reports by house trailer park, marina, and aircraft

storage facility operators.

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

Sample Cover Letter

Buncombe County Mobile Home Park Report

Mobile Homes are linked to Parcel Number

Mobile Home Park in Buncombe County 300+

Sample Building Permit

2006 14x66 Singlewide in ParkBuncombe County $28,300Craven County $24,720

Buncombe County Residual Value $1,000

Craven County adds $2,000 for the metal roof

1981

1983 Singlewide 14x60 on Private Property

Addition

Craven County Value $2,330

Buncombe Value $1,000 plus additions of $14,420

Total Value: $15,420

1975 24x48

In a Park

Craven County Real/Personal Value $1,900

Buncombe County Residual Value $1,000 plus Improvements of $7,610Total Value $8,610

Craven County Value $6,750

Buncombe County Value $8,000 plus $10,690Total Value $18,690

Craven Value$1,300 If the roof were metal add$3,000

Buncombe Value $11,430

2008 14x76 In Mobile Home Park

Craven Value$34,760

Buncombe Value$30,900 Additions: Sun Room $8,100

TOTAL VALUE: $39,000

Dave DutyRaleigh NC

Buncombe County

Document Imaged Stored 10 years

Buncombe County Personal Property Mobile Home Field Card

CAR PORT 18X20 $650

Utility Building $2,560

Craven vs BuncombeCraven County Buncombe CountyPersonal 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

It’s Mobile –axle and wheels

Happy Vacation/Honeymoo

n

BUSINESS PERSONAL PROPERTY 20-YEAR LIFETax Value $52,180

Questions