Manufactured Homes

How are Manufactured Homes Taxed?

Most manufactured structures are assessed and taxed as personal property when they are in a manufactured home park or on rented land. If your home is on property that you own, it may be considered real property and assessed along with the land. Call the office for assistance on how to have your Manufactured Home taxed as real property. 

Manufactured structure assessment and taxation.

If you own a manufactured structure in Oregon, you must pay property tax on it. Manufactured structures are assessed each year on January 1st.

It is important to immediately file any ownership change, demolition or other paperwork with the Building Codes Division to ensure that the manufactured home is in the proper ownership and therefore the taxes are going to the correct person(s).

At certain times in the year, if a manufactured structure is moved or ownership is changed, estimated taxes for the tax year are collected in advance. These taxes will be estimated by the assessor's office and must be paid before we can issue the Tax Certification Form.