May 25, 2017 20:42 Updated Follow It depends on how it is taxed. If it is permanently affixed and taxed as real estate it is considered homeownership. Related articles What criteria must I meet to qualify for your (IHCDA) programs? Can I buy a condo or a town home? Where do I go to find housing/shelter information? Are there any assistance programs for individual needing help with utilties? Does refinancing anytime during the first nine years get rid of the recapture tax provision?