Since March of 2006, D R Horton has sold 78 properties in the retirement community of Village Grande. Being the nation's largest developer and realtor, D R Horton prepared all the legal documents to transfer title. Horton's business is to sell homes, and mortgage services for those homes- nothing else. What D R Horton didn't do was pay a portion of the transfer taxes due for dozens of these Pennsylvania properties. They claimed that upgrades such as tiling, bath and kitchen fixtures, patio extensions and additional bathrooms were merely "decorator items" and not subject to taxation. This notwithstanding that tiles are cemented to the floor, and that plumbing and framing is anchored to the home and foundation and required for minimum standards of habitability. See the official documents and D R Horton admission below.