009.08(B)(iv)(12) TRAILER HOUSES AND OTHER PORTABLE HOUSING UNITS.
If an individual occupies a trailer house, or other portable housing unit as his or her home, the property is allowed the resource exemption for a home. If the recipient enters a nursing home, the allowed exemption of a home for up to six months applies. (a) If the trailer house, or other portable housing unit, is used for the recipient's trade or business, it may qualify as essential property regarding an exemption. (b) If it is used to produce goods for the individual's own consumption or use, it may qualify as nonbusiness property regarding an exemption.