Exeter, N.H., is looking into taxing travel trailers based on a New Hampshire Supreme Court ruling from several years ago that calls for the valuing and taxing of such trailers if they are determined to be permanent structures.

The Exeter News-Letter reported that while taxing such structures is law, not all communities do it. However, Town Assessor John DeVittori recently told the Board of Selectmen that the state Department of Revenue Administration is starting to put more pressure on communities to enforce the law.

Under the Supreme Court ruling there are four factors that make a travel trailer taxable; whether the trailer is intended to be more or less permanent; whether the trailer is more or less completely enclosed; whether the trailer is used as a dwelling, storehouse or shelter; and whether the trailer is intended to remain stationary.

Exeter Elms Campground and Green Gate Campground estimated that each site has 12-20 permanent trailers but noted that a full inventory needs to be done.

DeVittori said the Green Gate Campground has trailers both in Exeter and Kensington, as the town line goes through the campground. He said Kensington plans to value and tax its permanent travel trailers starting in the spring.

Based of a standard 2010 model of a travel trailer, size 8 feet, 23 inches long, the average value of a camper would be around $9,000. DeVittori said that value times the town’s local tax rate would equate to $227 a camper.

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