Taxing temporary seasonal docks
Last year Rep. Mullen (r-Middleton) chaired a study on temporary seasonal docks (HB195). They learned that some towns (assessing companies) treat TSD as real property and tax it. Others apparently do not. A temporary seasonal dock is fully portable. A dock attached to the shore in any way (winch up for example) is permanent and requires a permit from DES. A TSD must be wholly removed at least five months of the year. I can pick it up, put it (in pieces) on the roof of my car and drive it off. To me, that is personal property. In any event, the assessors from various towns sometimes make a TSD taxable, in others, a TSD is not assessed.
Questions:
1. Do you have a TSD?
2. Is it listed on your tax card as a taxable feature?
3. What town?
No horse in this race for me personally. My dock/breakwater is permanent and taxed by Gilford.
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