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
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