Town assesment of common property

Our 55+ community consists of 50 single family haomes. We own our homes and land. The HOA is responsible for landscaping (mowing, fertilizing, shrub trimming, etc) and snow removal for the entire community including common areas. We have a small stream that cuts the property in half, and you have to cross small bridges to enter and leave the back section of the community. To make the bridges unique the developer installed covered bridges similar to old New England types. The town we are in assess our common land which the HOA must pay taxes on. They are also assessing us $90,000 for the two covered bridges which does not sound fair as they really have no value. We can't sell them or rent them. They actually cost us money to maintain them. We are going to try filing for an abatement and see what happens. Any help on this would be appreciated.

Thanks for the info. We pay taxes on our community building and pool as well as common land and the bridges. It of course goes up every year. Perhaps as you say the better argument is that these amenities are covered in our individual home tax bills. The amenities were included in our community at no extra charge when the homes were built. The developer must have paid for them from what he charged for the homes. Our tax assessments are based on what we paid for the homes.
Worth a try.

Your post had me a bit perplexed. It seemed to be a case of double taxation. Which is illegal. Your home tax assessments are paying for the city taxes and also the HOA is paying the city's taxes. You being a member of the HOA and a homeowner is paying twice the tax. Although not in the same capacity. You the homeowner are paying individually but you as a HOA member is paying as a group. I would ask about if the HOA as a corporation can file for some kind of exemption? Some states have differerent laws about taxing corporations. This is something to look into.

Why they may be taxing the bridges is of real interest as well. One would think they wouldn't be taxable. However, as a normal bridge this would most likely have been the case. Here's what may have happened...The builder applied for a builder's permit through the city when they built the bridges. This made the bridges the bridges taxable as they are now considered a "structure". It's similar to building a garage or other significantly sized structure on the property. Some states charge taxes for structures on the property. Which could mean not only is your house subject to taxes but your detached garage may be as well. This could explain why these bridges fall under the taxes to be paid.

Do you have insurance on these bridges? Your HOA may want to insure these bridges especially if you have to continue to pay taxes on them. We had a park nearby that had put up a similar bridge. A flood destroyed and wiped it away. It took awhile to rebuild as they didn't insure it. A consideration for your HOA.

It is kind of unfair I agree. Not sure how to fix this issue than going to the State and requesting HOA's exempt from certain taxes. If you weren't an HOA, you wouldn't be in this situation. However, since you are a HOA and separate owners this scenerio means subject to double taxation.

> It seemed to be a case of double taxation.

Not at all. As described there is only one property tax per piece of property. Apparently some localities tax amenities less than once.

> Just a thought: what would happen if your association chose to not pay the taxes? The assessor would file a tax lien and eventually try to sell the common areas at auction.

This would be a foolish idea. Maybe the purchaser could charge tolls to cross the bridges? This would make it a paying proposition for the purchaser. Or cart off the bridges and sell them?

Property tax policy is very local. You MIGHT be able to argue that you are being assessed for more than other comparable properties. Other than that, start a movement to throw out the local officials and put in new ones that will cut taxes and services. If you really think that is a good idea.