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1. What is a "park model trailer"?

"Park trailer" or "park model trailer" means a travel trailer designed to be used with temporary connections to utilities necessary for operation of installed fixtures and appliances. The trailer's gross area shall not exceed four hundred square feet when in setup mode. "Park trailer" excludes a mobile home.  RCW 46.04.622

2. Are park model trailers real property?

When a 'park model' has substantially lost its identity as a mobile unit by virtue of being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances the "park model" meets the definition of "real property".  RCW 82.50.530

3. Do I have to pay property taxes on my "park model" if it's licensed?

If the "park model" meets the definition of "real property", property taxes are assessed even if the "park model" is licensed.

4. Do I have to pay real estate excise tax on a "park model" that is being assessed as "real property"?

Yes.  An excise tax is imposed (or due) on the sale of real property. Revised Code of Washington (RCW) 82.45.060 Tax on sale of property.

(1) "Real estate" or "real property" means any interest, estate, or beneficial interest in land or anything affixed to land, including ownership interest or beneficial interest in any entity which itself owns land or anything affixed to land.  The term includes used mobile homes, used park model trailers. RCW 82.45.032

5. Why is my "travel trailer" taxed and my neighbor's is not?

Travel trailers that meet the definition of a "park model" and which meet the definition of "real property" are subject to property tax. Travel trailers that do not meet these definitions are not.