It depends on the setup. Concrete slab foundation with utilities tied in: permanent structure. Full building permit. Taxed as real property. Best resale value. Pier blocks with flexible connections: temporary or semi-permanent. Easier to move. Lower taxes. Harder to finance. On wheels or skids: personal property like an RV. No building permit in most places but limited stays. Lowest cost entry. Worst resale. Most of our buyers do the concrete slab path. It costs $2,000-$5,000 more upfront but doubles resale value and makes financing possible. Email info@atvworldwide.com if you want to check which classification fits your county.