How to assess, tax portable buildings discussed here

How should large, portable buildings, such as prefabricated sheds and workspaces, be valued and assessed for taxes in Jackson County?

That question was discussed at a recent Jackson County Commission meeting with Kate Immenschuh, the county appraiser and zoning officer.

More than 300 new agricultural structures in the county were identified from December 2021 to December 2024 through EagleView aerial imagery. 

None of those property owners obtained building permits for those structures, and Immenschuh and her staff recently sent letters asking them to self-report the new structures to the county office. 

The aerial photography does not show whether the new buildings are portable (on skids) so letters were sent to all property owners.

Immenschuh said that portable structures that are 350-square-feet or less do not require a building permit and are not placed on personal or real estate taxes. Property owners, however, should still report the structures to the appraiser’s office so a note can be made on their property record. 

“People have been determining themselves that they don’t need a permit without calling and talking with us,” Immenschuh said.

Portable buildings larger than 350-square feet need a building permit, she said. 

She added that large, portable buildings that can only be moved with machinery technically need to be counted as personal property and assessed at 30 percent.

But since personal property is assessed higher, Immenschuh said it would benefit the property owners to place the structures on their real estate. 

Immenschuh said that county officials need to determine whether a building requires a building permit instead of property owners making assumptions for themselves. 

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