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<title>Above Ground Swimming Pools</title>
<link>https://maao.org/forums/posts.aspx?topic=1617954</link>
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<lastBuildDate>Fri, 5 Jun 2026 08:39:16 GMT</lastBuildDate>
<pubDate>Tue, 7 Sep 2021 15:35:21 GMT</pubDate>
<copyright>Copyright &#xA9; 2021 Massachusetts Association of Assessing Officers</copyright>
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<title>Above Ground Swimming Pools</title>
<link>https://maao.org/forums/posts.aspx?topic=1617954</link>
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<description><![CDATA[We have spent the last three weeks adding above ground pools to over a1000 Taunton residences at no value. We tax inground pools but have never taxed above ground. Are they personal property? While they could be deconstructed and moved they almost never are. Can They be legally taxed as an outbuilding improvement? ]]></description>
<pubDate>Thu, 10 Jun 2021 14:17:59 GMT</pubDate>
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<title>Above ground swimming pools</title>
<link>https://maao.org/forums/posts.aspx?topic=1626762</link>
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<description><![CDATA[Hi Rich, 
I was reading the Course 101 text today and came across the following in the Personal Property section:
Distinguished from Real Estate
Real estate for local tax purposes is defined as land, buildings and things thereon or affixed thereto.3 Tangible property is considered real estate, not personalty, if it is so firmly attached to the land, buildings or other real estate improvements that removing it would cause significant damage.
Example
An above ground swimming pool not attached to a foundation is personal property. An in-ground swimming pool is part of the real estate.
Some property not firmly attached to land may still be considered part of real estate rather than personal property because of its bulk, special design, intended permanence and use, i.e., it is specifically designed for the particular real estate.

My take is this: just don't do both!    
Dana Mann - Town of Arlington]]></description>
<pubDate>Wed, 4 Aug 2021 19:28:43 GMT</pubDate>
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<title></title>
<link>https://maao.org/forums/posts.aspx?topic=1631179</link>
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<description><![CDATA[Hi Rich,  I have found that different towns value or don't value above-ground pools depending on what they think is the correct way to do it for their community.  I have seen in many towns where the above-ground pool is connected to the house by a deck or patio.  I have seen in many towns where the above-ground pool is not easily removed, say, for the winter.  Both of those instances I would agree to adding the above-ground pools.  Any a-g pool that can be easily taken down for the winter months and can easily be put up again in the spring should not be valued.  I would, however, make a note, or list it with a zero value in the off-chance that they buy a "bigger and better" a-g pool in the future.  Something to keep an eye on.  Best, Ellen Blanchard - Town of Carver]]></description>
<pubDate>Tue, 7 Sep 2021 16:35:21 GMT</pubDate>
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