Presented by:
Jane Purifoy Craven County
Teresa Proffitt Buncombe County
Content
•NCGS 105-316
•Tools for Listing & Assessing
•Aircraft
•Boats
•Mobile Homes
•Craven/Buncombe Processes
Aircraft
Commercial Airlines – State Assessed
Beech Bandon - Value $515,000
Tools for Listing & Assessing Aircraft
 Airport Facility Report (NCGS 105-316)
 FAA http://registry.faa.gov/aircraftinquiry/
 Aircraft Blue Book
 Internet Sites
 Bill of Sale
 Prior year’s listing (preprinted with plane detail)
§ 105-316. Reports by house trailer
park, marina, and aircraft storage
facility operators.
 (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.
Airport Facility Reports
Aircraft Present 1/1/2012
Customer /Owner Name
Aircraft Registration Number (FAA)
Mailing Address Customer/Owner
Aircraft Detail
Preprinted - Prior Year
Craven vs Buncombe
 Craven County
 Buncombe County
 72 Airplanes
 82 Airplanes
 Value $5,436,620  Value $9,927,800
Boats and More Boats
TOOLS FOR LISTING & ASSESSING BOATS
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Reports from Marina (NCGS 105-316)
DMV - Tagged Boat Trailers
Reports from Storage Facilities
Wildlife Reports
Coast Guard Reports
ALVIN (website)
https://ncalvin.org/Alvin/Security/Login.aspx
ABOS – Marine Blue Book (Vessel Valuation-Virginia)
BUC – Used Boat Price Guide
NADA Boat Guide
Bill 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.
Buncombe County
30,000 is Assessed if not listed
Marina - Craven County
Storage Facility (Boats & Campers)
Locked and Secure
But Not from Tax
Registration Numbers
 Florida Registration (Digital Camera)
BIG BOATS
 Craven County Yacht
Craven vs Buncombe
Craven County
 Boats #7,919
 Taxable Value
$73,670,273
Buncombe County
 Boats #5,074
 Taxable Value
$15,954,199
Tools for Listing and Assessing
Mobile Homes & Improvements
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Park Owner’s Report (NCGS 105-316)
Valuation Software (Residual Value)
NADA
Mobile Home Dealers
Bill of Sale
Advertisements (newspaper etc)
Building/Inspection Permits
Moving Permits
DMV
Field Appraisers
1986 Doublewide - 28X56
Value $56,550 Real Estate
Personal Craven - $6,310
Personal Buncombe – $3,730
§ 105-316. Reports by house trailer park,
marina, and aircraft storage facility
operators.
(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.
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
Coastal Mobile Home Park
Mobile Homes are linked to Parcel Number
Mobile Home Park in Buncombe County 300+
Sample Building Permit
2006 14x66 Singlewide in Park
Buncombe County $28,300
Craven County $24,720
Buncombe County Residual Value $1,000
1981
Craven County adds $2,000
for the metal roof
1983 Singlewide 14x60 on
Private Property
Same 1983 mobile home with
additions………
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 $7,610
Total Value
$8,610
1991 28x40 Doublewide in Park
with deck/covered screened porch
Craven County
Value $6,750
Buncombe
County
Value $8,000
plus $10,690
Total Value
$18,690
1971 24X44
Extended Life on Private Property
Siding/windows/roof/block
foundation/ covered porch.
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
Buncombe County
Dave Duty
Raleigh NC
Document Imaged Stored 10 years
Buncombe County Personal Property Mobile Home Field Card
Utility
Building
$2,560
CAR PORT 18X20
$650
Craven vs Buncombe
Craven County
Buncombe County
 Personal Property
Mobile Homes 5,038
 Personal Property
Mobile Homes 9,663
 Taxable Value MH
$42,567,631
 Taxable Value MH
$84,313,365
 Improvement Value
$3,808,550
It’s Mobile –axle
and wheels
BUSINESS
PERSONAL
PROPERTY
20-YEAR LIFE
Tax Value
$52,180
Happy
Vacation/
Honeymoon
Questions