A mobile home for the purpose of ad valorem taxes is a unit greater than eight and a half feet in width, suitable as a dwelling, and is not used primarily as a mobile laboratory or office by definition is a transportable home. Although not required to be registered as a motor vehicle, it must be titled, and is therefore, subject to listing and assessment, and excluded from the personal property exemption in state statute.
With specific regard to units less than eight and a half feet in width permanently affixed to real property, the assessor may determine 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 eight and a half 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 mails a Notice of Assessment to the current owner as of January 1st or there after if a title is received with the ownership change. This is necessary to ensure that taxes are billed to the correct owner.
If a mobile home is going to be moved rather it be in the county or 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 current year costs applied to value each mobile home. This procedure is consistent through out the state. Any mobile homes only fit for storage or salvage have a reduced value.
Mobile homes are sometimes put on the tax roll as real property instead of personal property. In order for this to happen the title or MSO must be surrendered to the county clerk. The assessor’s office then puts the mobile home 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 considered permanent.