Recently we have received several inquiries pertaining to portable structures owned by property owners in Washington County. The most often asked question is, “is it considered portable or real estate?”
The Assessor’s Office and the Board of Review have established the following guidelines/rules concerning portable structures:
Starting the tax year 2017 payable in 2018,
(1) In order for a structure to be considered portable it must be 150 sq. ft or less. All other structures will be assessed as real property.
(2) NO structure will be portable if it is hooked up to any utility regardless of size.
(3) Any structure permanently affixed in any way will be considered real property regardless of size.
– Sharon Mewes
Washington County Supervisor of Assessments