A 55+ park that is legally registered is exempt from the school taxes. There are strict guidelines the property owners must follow in order to keep that preferred tax status. Such as periodic census, record keeping of residents proof of age, and more. They do have some wiggle room regarding ther percentage of residents allowed by law to reside on the property, but that requires greater record keeping. Federal law allows persons 21 and over to live with the primary occupant as long as the primary is 55+, but no-one under 21 except for visits.