A mobile home for the purposes of ad valorem tax purposes is; a unit greater than 8 ½ feet in width, suitable as a dwelling, and is not used primarily as a mobile laboratory or office, it is by definition a “transportable home”. Although it need not be registered as a motor vehicle, it must be titled and is, therefor, subject to listing and assessment, and excluded from the personal property exemption in state statute.

With specific regard to units less than 8 ½ feet in width permanently affixed to real property, the assessor may well be justified in considering the unit as a fixture or improvement, and assess the same to the owner of the real property. If, however, the unit is not permanently affixed, and 8 ½ feet or less in width, it is by definition a “house trailer”, and is subject to motor vehicle registration requirements, not assessment.

Ownership must be verified on mobile homes every year. The Assessor’s office attempts to call all owners on record starting in January. After calls are made, physical visits are made to each property that was not contacted by phone. This is necessary to ensure that taxes are billed to the correct owner.

If a mobile home is going to be moved into the county, to a new location in the county, or is being moved out of the county, the owner must obtain a move sheet and pay the current year’s taxes as well as any past due taxes.

Values on mobile homes are derived from tables issued by the state. These codes are entered into our computer assisted mass appraisal system (CAMA). The computer then places a value on each mobile home. This procedure is consistent through out the state. Those mobile homes only fit for storage or salvage have a reduced value.

Mobile homes are often put on the tax role as real property instead of personal property. In order for this to happen the title must be surrendered to the County Clerk. Then the assessor’s office creates a property record card for the home and puts it on the same tax schedule as the land. At this point the mobile home is considered real property and permanently attached to the land. This is often required by mortgage companies to receive financing. In this case the mobile home is valued more closely to a stick built home and can no longer be moved.