Principal Issues: CCA class of a mobile home.
Position: Class 1, 3 or 10, depending on the circumstances.
Reasons: A mobile home can be classified as a trailer or as a building, depending on whether or not the mobile home is affixed to the land. A mobile home that qualifies as a trailer is included in class 10. Generally, a mobile home qualifies as a trailer if it has an undercarriage, an axle, wheels, a trailer hitch, brakes, emergency lights, and is not attached permanently to a foundation. If, on the other hand, a mobile home is affixed to the land, it would be treated as a building. For example, a mobile home would be considered a building if the wheels, the trailer hitch, brakes and emergency lights are removed and the unit is affixed to cement pads on the ground and services, such as hydro and water, are installed. A mobile home that qualifies as a building is included in class 1. However, if the mobile home was acquired before 1988, or before 1990 if certain grandfathering conditions were met, it falls into class 3.