Taxable Real Estate vs Personal Property Structures
Personal property structures are structures not attached or fixed in place and are small enough they can be moved. Real estate property is anything that is attached, built or placed in a way that makes it semi-permanent or permanent. Once a structure is fixed in place it becomes real property. Other characteristics of real property include the installation of electricity, gas, water and/or septic infrastructure. The size, material and construction method will also determine the classification it is given.
Small open carports, small utility sheds, some types of greenhouses, and small animal shelters are typically the only types of structures that are classified as personal property. Included with those prior mentioned structures, personal usage solar, driveways, accessibility ramps, and sidewalks, are all classified as personal property in Carroll County.
The difference between a carport and a garage is a garage has four walls and at least one door while a carport is open on at least one side.
If you have a question regarding whether or not an improvement falls into personal property or real property, please contact the Carroll County Assessment Office.
Effective in 2023: Any structure 200 sq ft or over in size will be assessed and taxed as Real Estate Property (Includes but not limited to: Sheds, Garages, Carports, Decks, Patios, Gazebos, Pergolas, Porches, Shipping Containers, Etc.).