In This Guide
- How Assessment Works
- THOW Taxes
- Foundation Taxes
- Typical Bills
How Tiny Homes Are Assessed
| Structure Type | Classification | Tax Treatment |
|---|---|---|
| THOW (registered as RV) | Personal property | Vehicle registration only |
| Foundation build (with CO) | Real property | Standard property tax |
| ADU on existing lot | Real property | Increases parcel assessed value |
THOW Tax Treatment
A THOW registered as an RV pays vehicle registration fees — typically $100–$500/year. Significantly less than property tax on equivalent real estate.
Foundation Home Taxes
Assessed like any other home — typically 75–100% of market value at your county's millage rate. A $60,000 tiny home at 1.2% effective rate = $720/year.
Key insight: THOWs have a major tax advantage. If minimizing ongoing costs is a priority, THOW classification is worth considering.