In two cases, a panel of the Commonwealth Court held that mobile
homes were taxable as real estate for real estate tax purposes.
Lazor v. Board of Assessment Appeals, No. 2372 D.C. 2008
(Pa. Cmwlth., Dec. 15, 2009); Gelormino v. Board of Assessment
Appeals, No. 2371 C.D. 2008 (Pa. Cmwlth., Dec. 15, 2009). The
pertinent assessment statute imposed real estate taxes on mobile
homes permanently attached to the land or connected to
utility facilities. 72 P.S. § 5453.201(a). The court stated
that whether a mobile home is permanently attached is a matter of
intent, measured by the particular circumstances, not simply by
statements of the owners, citing In re Real Estate of Sandy
Creek Township, 184 A.2d 127 (Pa. Super. 1962). The court
stated that the physical improvements made to the homes —
such as a concrete pad, roof or awning attached to the mobile home,
landscaping and some utility connections — evidenced that
the mobile homes were intended to be permanently attached.
