Assessment Procedures for Permanent Trailers - Questions & Answers - Page 3

Questions for Campground Owners

 

Are the trailer owners responsible for paying the property taxes or the campground owner?

The trailer owners are considered to be tenants on the property and are not directly responsible for paying property taxes to the municipality. However, the campground owner may choose to pass on these taxes to the tenants depending on the terms of the lease agreement or contract between the owner and tenant.

Are there any rules about how the campground owner should pass on the taxes to the trailer owners?

There is no legislation or guidelines for campground/trailer park owners. Each owner is responsible for deciding how much to charge their tenants for property taxes, in accordance with the occupancy agreement they have with you.

I disagree with the amount the owner is charging me. What can I do?

This issue cannot be resolved by MPAC or the municipality. It must be settled between you and the owner.

The owner said that you have assessed my trailer and to contact you to find out how much it was assessed for. Can you tell me this information?

Yes. Detailed valuation information is maintained by our property valuation specialists. A request may be sent, in writing, to the following address:

Municipal Property Assessment Corporation
P.O. Box 9808
Toronto ON M1S 5T9

or by fax at 1 866 297-6703, or by email at Contact Us

The owner said that you have assessed my trailer for $xxxx. I don’t agree with this value. Can I file a Request for Reconsideration (RfR)?

Under the Assessment Act, only the owner of a property or their authorized agent can request an RfR. Tenants are not permitted, by legislation, to request a reconsideration.

As a trailer owner, can I file a complaint?

Yes, however, certain criteria must be met. As a trailer owner, you can file a complaint on the assessment of the entire park, but you cannot file a complaint on the assessment for just your trailer.

Under section 40 of the Assessment Act, any person, including the municipality or school board, may send a complaint to the Assessment Review Board (ARB) about the assessed value or classification of another person’s property. This is called a third party complaint. In such cases, where the complaint concerns the assessment of another person, the complainant must state the name and address where notices can be given to the person, and they must deliver or mail a copy of the complaint to the person before the complaint deadline. The deadline for filing a complaint is March 31 of the taxation year. In the case of an omitted or supplementary assessment, the date is 90 days after the mailing of the Notice.

Are all the trailers in every campground assessed?

Only those trailers that are permanent structures are assessed. The main factors MPAC considers are:

  • Is the trailer greater than 8'6" wide?
  • Modular, manufactured, mobile home or park model units generally fall within this category.
  • Is the trailer 8'6" wide or less, but has an attachment making the trailer immobile without its removal?
  • Examples include enclosed porches, sunrooms (Florida rooms) or garages.

As further indicators that the trailer is permanent, MPAC gathers and reviews the following information: the existence of a foundation or supporting structure; whether the undercarriage has been removed; permanent connections to water, electricity and waste disposal; whether the unit’s tow tongue has been removed; and whether the unit would require an oversize permit for road travel.

In arriving at the current value assessment, the following information is considered:

  • the living area of the trailer plus additions;
  • the condition of the trailer;
  • the age of the trailer;
  • other structures which may or may not be attached to the trailer, such as a deck, carport, garage, shed or sunroom.

Trailers depreciate similar to other vehicles. Does MPAC take depreciation into account when placing a value on trailers?

MPAC does take depreciation into account in determining the value of the trailer. We have worked with the Ontario Private Campground Association and several retailers of new and used trailers to better understand the effect depreciation has on the overall value of trailers. The depreciation is based on the age and condition of the trailer. As the trailer ages, the amount of depreciation increases.

As a tenant, am I entitled to vote in municipal elections?

Yes, provided you meet the eligibility requirements of the Municipal Elections Act, 1996. In the summer of 2003, MPAC conducted a targeted enumeration of owners and tenants, including campground owners. If the campground owner completed the form showing your name and other required information, your name would have been added to the voters’ list. Even if your name was not on the voters’ list, you had the option of registering your name either with the municipality or with the municipal clerk on election day. MPAC will be conducting another targeted enumeration in 2006.

As part of MPAC’s inspection program, we ask the campground owner to provide us with the names and mailing addresses of all the trailer owners. After we receive this information, we will mail an Occupancy Questionnaire to each tenant to collect all the necessary information to have your name recorded on the voters’ list.

I currently pay licensing fees to the municipality and now I have to pay additional property taxes. Why do I have to pay both?

MPAC is responsible for determining your property assessment. Any concerns about municipal licensing fees should be directed to your municipality. The licensing of trailers is governed by section 168 of the Municipal Act, 2001 and, in particular, subsection (4) which states: “No licence fee shall be charged in respect of a trailer assessed under the Assessment Act.”

I paid PST when I purchased my trailer. Why do I have to pay property taxes?

The legislation regarding both the Provincial Sales Tax (PST) and the property tax are governed by the Ministry of Finance. The payment of the PST is a transactional tax paid at the time of purchase to the Province of Ontario, similar to the payment of PST on building materials by a homeowner, and similar as well to the payment of the land transfer tax when a person purchases a home. In both cases, after the payment of the transactional tax, there is an ongoing responsibility to pay property taxes to the local municipality.

The owner of my seasonal campground increased my fee for the 2004 tax year even though the campground was just inspected this summer. Will the fee go up again next year?

There may have been many reasons why the campground owner increased your fee. Unfortunately, MPAC is not in a position to know whether the increased fee reflected an amount estimated to cover the taxes on those trailers found to be permanent. You will have to discuss this with the owner of your campground.

The campground I’m in was inspected in the summer of 2004. Will this affect me this year?

If there are any trailers that were found to be permanent and thus assessable, MPAC calculated the revised assessment, including the breakdown for the trailers. This information is being forwarded by letter to the campground owners, as the calculations are completed. Later in 2004, the campground owner will also receive an Omitted Property Assessment Notice, indicating the additional assessment attributable to the trailers. The omitted assessment takes effect on January 1, 2004. If a trailer was moved onto its site later in 2004, the trailer will only be assessable for that portion of the year after it became permanent.

You may want to discuss this with your campground owner to see if the additional assessment will have any impact on you.

There has been discussion about having a tag fee for all trailers. Why has the tag fee not been introduced?

The decision to introduce a tag fee in place of assessment is a policy decision that would be made by the Ontario Government and not by MPAC.

Remarque: La loi applicable prévaut en cas de contradiction entre les présentes informations et la loi actuelle. Ces informations ne visent pas à fournir des conseils juridiques et ne sauraient servir à cette fin.