Mich. Comp. Laws § 211.2a

Mobile home as real property; assessment; exclusions; “travel trailer” and “camping trailer” defined.

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.2a Mobile home as real property; assessment; exclusions; “travel trailer” and “camping trailer” defined.

Sec. 2a.

(1) For purposes of section 2, a mobile home which is not covered by section 41 of Act No. 243 of the Public Acts of 1959, being section 125.1041 of the Michigan Compiled Laws, and while located on land otherwise assessable as real property under this act, and whether or not permanently affixed to the soil, shall be considered real property and shall be assessed as part of the real property upon which the mobile home is located.

(2) As used in this section, "mobile home" does not include a travel trailer or camping trailer which is either parked in a campground licensed by this state for not more than 180 days in any calendar year, or parked upon private property, including a designated storage area of a licensed campground, for the sole purpose of storage.

(3) As used in this section, "mobile home" does not include a truck camper which is parked in a campground licensed by this state which is a portable structure, designed and constructed to be loaded onto, or affixed to, the bed or chassis of a truck, and which is used to provide temporary living quarters for recreational camping or travel.

(4) For purposes of this section, the following definitions shall apply:

(a) A travel trailer is a vehicular portable structure mounted on wheels and of a size and weight as not to require special highway movement permits when drawn by a stock passenger automobile or when drawn with a fifth wheel hitch mounted on a motor vehicle, and is primarily designed, constructed, and used to provide temporary living quarters for recreational camping or travel.

(b) A camping trailer is a vehicular portable temporary living quarters used for recreational camping or travel and of a size and weight as not to require special highway movement permits when drawn by a motor vehicle.

History: Add. 1953, Act 57, Eff. Oct. 2, 1953 ;-- Am. 1978, Act 379, Imd. Eff. July 27, 1978 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983

PopularName Notes:

Act 206

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 1955–2024 · leading case: Sandy Pines Wilderness Trails, Inc v. Salem Township

Sort: Relevance Newest Treatment

Sandy Pines Wilderness Trails, Inc v. Salem Township (1999) michctapp · cites it 6× “[MCL 211.2a (1); MSA 7.2(1)(1) (emphasis supplied).”

Schultz v. Denton Township (2002) michctapp · cites it 4× “While some mobile homes are taxable as real property, MCL 211.2a, there is a statutory exception for occupied trailer coaches occupying space within licensed trailer coach parks, MCL 125.”

Ottaco, Inc v. Guaze (1998) michctapp “Pursuant to MCL 211.2a(l); MSA 7.2(1)(1), the Gauzes’ mobile home was assessed for tax purposes as part of their land.”

Bane v. Township of Pontiac (1955) mich “CLS 1954, § 211.2a (Stat Ann 1953 Cum Supp § 7.2[1]).”

Janey M Grier v. Township of Koylton (2024) michctapp · cites it 2× “In any event, a review of the Tribunal’s decision indicates that its valuation was almost exclusively based upon the comparable sales discussed by the parties, and that it did not accord significant weight to the value of these outdated structures.”

— Mich. Comp. Laws § 211.2a(l) — 2 cases

Sandy Pines Wilderness Trails, Inc v. Salem Township (1999) michctapp “[MCL 211.2a (1); MSA 7.2(1)(1) (emphasis supplied).”

Ottaco, Inc v. Guaze (1998) michctapp “Pursuant to MCL 211.2a(l); MSA 7.2(1)(1), the Gauzes’ mobile home was assessed for tax purposes as part of their land.”

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