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'Park model' homes spur tax and code confusion in Floyd County; staff weighing options
Summary
County staff and appraisers told supervisors the county is seeing 30–40 park‑model homes that are being taxed as personal property; staff outlined the legal gray area and possible local or state approaches.
Floyd County staff told the board that a new wave of "park model" units'small, RV‑like dwellings sold as tiny homes'is generating confusion over how those units should be taxed and regulated.
County staff and the assessor reported that many park models arrive with a bill of sale and are being treated as personal property (taxed like an RV), while HUD‑defined manufactured homes follow a separate process that can convert a titled unit to real property when the title is surrendered. Staff said they have identified about 30–40…
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