Orange County NC Website
2 <br /> Housing and Community Department staff from the local governments will play a leading role in <br /> implementing the strategies and action steps listed in the plan, while also collaborating with many <br /> Town and County departments and community partners. <br /> This plan recognizes manufactured housing is an important source of naturally occurring <br /> affordable housing serving diverse populations, including vulnerable community members. It uses <br /> resident engagement as the foundation for the strategies proposed. <br /> At the May 24, 2022 Board of County Commissioners meeting, Board members asked staff to <br /> provide information to the Board on the tax values of manufactured homes in Orange County <br /> increasing versus the decrease that normally occurs. Orange County Tax Administrator Nancy <br /> Freeman has shared that, as a rule, manufactured homes are considered personal property and, <br /> like all personal property, are valued annually. Manufactured homes depreciate annually, so the <br /> value would be less each year for the same manufactured home. Most manufactured home values <br /> from 2020 to 2021 would have depreciated as well. Some manufactured homes that are <br /> considered real property likely had an increase in value due to the 2021 revaluation. In order for <br /> a manufactured home to be considered real property, both the manufactured home and the land <br /> would need to be owned by the same owner, and the home would need to be affixed on a <br /> permanent foundation, with wheels, axles, and tongue removed. The majority of manufactured <br /> homes located in a manufactured home park would be considered personal property because the <br /> resident would own the manufactured home and the park owner would own the land, so those <br /> mobile homes would be considered personal property and would be valued annually with <br /> depreciation. <br /> FINANCIAL IMPACT: There is no financial impact associated with adopting this resolution. <br /> However, there may be financial impacts that stem from implementing one or more of the Plan <br /> strategies should the Board choose to endorse the Plan. Staff will request budgetary approval, <br /> either through future years' budget process or via budget amendments, for any unbudgeted <br /> activities. <br /> SOCIAL JUSTICE IMPACT: The following Orange County Social Justice Goals are applicable to <br /> this item: <br /> • GOAL: FOSTER A COMMUNITY CULTURE THAT REJECTS OPPRESSION AND <br /> INEQUITY <br /> The fair treatment and meaningful involvement of all people regardless of race or color; <br /> religious or philosophical beliefs; sex, gender or sexual orientation; national origin or ethnic <br /> background; age; military service; disability; and familial, residential or economic status. <br /> • GOAL: ENSURE ECONOMIC SELF-SUFFICIENCY <br /> The creation and preservation of infrastructure, policies, programs and funding necessary <br /> for residents to provide shelter, food, clothing and medical care for themselves and their <br /> dependents. <br /> ENVIRONMENTAL IMPACT: There are no Orange County Environmental Responsibility Goal <br /> impacts applicable to this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board approve and authorize the <br /> Chair to sign the resolution endorsing the county-wide Action Plan and authorize County staff to <br /> move forward with the towns on implementation. <br />