County assessors will treat the pools, which are half above ground and half below, as permanent structures and thus subject to real estate taxes, the director of the
He said the assessors do not assess above-ground pools for tax purposes because they are temporary structures. Traditional in-ground pools are assessed because they are permanent, Mass said.
Under his interpretation of state assessment law, Maas said, semi-in-ground pools, which typically feature concrete pads and foundations, are just as permanent as traditional in-ground pools.
"They have poured foundations that the liners are attached to," Maas said.
He detailed his position on Monday, at the monthly meeting of the three-member
"We've seen about a dozen at this point," Maas told the board.
Maas said the taxability of the semi-in-ground pools came up when an assessor recently visited a house in
"We are definitely going to assess them," Maas said of semi-in-ground pools. "This isn't a pool that you pull the plug on, put in your truck and drive away."
Semi-in-ground pools are particularly appropriate for when a pool must be built into the side of a hill, said
Ericson said she has sold five or six semi-in-ground pools in the 14 years she has been at
Others in the industry have marketed a semi-in-ground pool as "not classified as a permanent structure, meaning it's not subject to additional property taxes," according to a 2012 article in Aqua, a trade magazine.
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