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Manufactured or Mobile Homes
Moving or destroying a manufactured home in Island County? If you are moving a mobile home, please fill out the Removed Mobile Home Affidavit and return the form to the Assessor’s office.
If you have a manufactured home that is no longer on your parcel, you will continue to pay taxes on the mobile unless you contact us immediately.
Use the REMOVED Manufactured-Mobile Homes Affidavit form if your mobile was destroyed or moved to a disposal site. Include any documentation you have on the destruction or removal such as receipts, etc.
If you sold the mobile and need to transfer ownership you will need to call the Treasurer’s Office at 360-679-7302. Once you do that, the Treasurer's Office will notify us and we will remove the mobile from the Assessor & Treasurer’s property rolls.
Questions & Answers
Answer: For property tax purposes, these have the same meaning. Both are dwellings (homes) designed and built on a permanent chassis that can be transported in one or more sections. A “mobile home” refers to those built before June 15, 1976, and a “manufactured home” refers to those built to HUD standards after that date.
Answer: No. A modular home is different than a mobile home. A modular home is built to state or local building codes, transported on flatbed trailer, and must be set on a permanent foundation. A modular home becomes part of the real property.
Answer: Mobile homes are generally classified as real property for property tax purposes with the exception of for tax collection purposes when the home is moved or in transit. A mobile home is specifically defined as real property when it “…has substantially lost its identity as a mobile unit by virtue of its being permanently fixed in location upon land owned or leased by the owner of the mobile home and placed on a permanent foundation (posts or blocks) with fixed pipe connections with sewer, water, or other utilities.…” (RCW 84.04.090) This applies to most mobile homes, even those located in a manufactured home park on a leased site.
Answer: Some county assessors refer to mobile homes as personal property for tracking purposes, especially in the case of mobile homes located in manufactured home parks where the space is leased. Some counties also create a “mobile home parcel.” Whether the county assessor calls a mobile home “real property” or “personal property,” the tax rate is the same.
Answer: Property tax laws require the assessor to identify a mobile home on the assessment records (see RCW 84.40.343). While an extensive remodel may give an appearance of a site-built home, the mobile home identification merely identifies a fact of the original home. The assessment records should reference the newly remodeled attributes as well.
Answer: The basis for property valuation is found in RCW 84.40.030. It specifies “…all property shall be valued at one hundred percent of its true and fair value in money and assessed on the same basis unless specifically provided otherwise by law.” Since most mobile homes are real property, the valuation should be on the same revaluation cycle as other real property in the county. The county assessor determines the true and fair market value by comparing the property being appraised with sales of other similar properties using criteria from RCW 84.40.030 and WAC 458-07-030. Mobile homes are best valued when compared to other mobile homes. However, a mobile home where the owner also owns the land is less comparable to a mobile home on a leased space in a manufactured home park. The county assessor may also use a cost approach to determine market value, based on the cost of replacing an existing structure with a similar one that serves the same purpose. This method is better used when valuing new construction.
Answer: The selling price for a pre-owned mobile home to be moved will likely be lower than the assessed value, since the market value in-place includes all the costs associated with set up of the home. The selling price differs from the assessed value because it does not have these costs and the purchaser has risk in moving and reassembling the mobile home.
Answer: The basis for property valuation is found in RCW 84.40.030. It specifies “…all property shall be valued at one hundred percent of its true and fair value in money and assessed on the same basis unless specifically provided otherwise by law.” Since most mobile homes are real property, the valuation should be on the same revaluation cycle as other real property in the county. The county assessor determines the true and fair market value by comparing the property being appraised with sales of other similar properties using criteria from RCW 84.40.030 and WAC 458-07-030. Mobile homes are best valued when compared to other mobile homes. However, a mobile home where the owner also owns the land is less comparable to a mobile home on a leased space in a manufactured home park. The county assessor may also use a cost approach to determine market value, based on the cost of replacing an existing structure with a similar one that serves the same purpose. This method is better used when valuing new construction.
Answer: Like mobile homes, most park trailers are generally classified as real property for property tax purposes with the exception of tax collection purposes when the home is moved. A park trailer is considered real property when it “…substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances.” (RCW 84.36.595)
Answer: No. A specific definition applies to the exemption for “travel trailers” in RCW 84.36.595. Park trailers are defined differently and are not exempt.
Answer: No. Again, RCW 84.36.595 does not provide an exemption for park trailers, licensed or not.
Answer: Yes. When the park trailer will be moved out of the county, the county treasurer has the authority to collect an advance tax under provisions similar to those that cover mobile homes (RCW 84.56.070 and 090).
Answer: Yes, so long as the mobile homes are personal property held for sale. If the mobile homes are on a permanent foundation with fixed pipe connections, they become real property and would not qualify for the exemption. (See RCW 84.36.477 and RCW 84.36.510.)
Answer: No. Again, a mobile home on a permanent foundation with fixed pipe connections is real property. The exemptions provided by RCW 84.36.477 and 84.36.510 only apply to personal property inventory.
Answer: No. The head of family exemption in RCW 84.36.110 excludes mobile homes.
Answer: Title elimination is a lending requirement for certain types of financing. Title elimination is not required for property tax purposes and should not affect property taxation (see RCW 65.20.910), as most mobile homes are already defined as real property.
Answer: Property tax laws require the assessor to identify a mobile home on the assessment records (see RCW 84.40.343). While an extensive remodel may give an appearance of a site-built home, the mobile home identification merely identifies a fact of the original home.
MOBILE HOME MOVEMENT
Before a mobile home can be moved in Washington State, a tax certificate for mobile home movement must be completed.
If home is selling and staying in same location:
- See REAL ESTATE EXCISE TAXES for direction on selling a mobile home
If home is moving within the County or being moved to be destroyed:
- A Road Permit will need to be issued by Public Works Department
- A Moving Certificate will be issued by Treasurer's Office
- Full year current & prior taxes must be paid in full
- Must also go to the Planning Department to get proper permits for setting it upon new land (Not required for movement certificate)
If home is moving out of the County or to a Dealer's lot:
- Road Permit will need to be issued by Public Works Department first
- Moving Certificate will be issued by Treasurer's Office second
- Full year current & prior taxes as well as the forthcoming year's advance tax must be paid in full before "moving decals" are issued
- Must notify each county's individual 'Department of Licensing' offices. Use the following application, found here, and select "transfer in location"
If home is being destroyed on site:
- Full year current & prior taxes must be paid in full
- Proof of destruction of the home must be brought to the Assessor's office
- Contact the Auditor's/Department of Licensing office
In addition, RCW 46.44.170 requires that all mobile homes constructed before June 15, 1976 have a Fire Safety Certificate completed, which may be obtained from the Washington State Department of Labor & Industries. Contact Information for L&I can be found here.
After completing the Tax Certificate, the Treasurer's Office will issue a Mobile Home Movement Decal including the make, model, year, and serial (VIN) number of the mobile. Transporter's name and WUTC permit number is needed as well as the DOT Special Motor Vehicle Permit Number. The Treasurer's office recommends bringing the Title for the mobile home with you when completing the movement certificate. The decal is valid for 15 days from date of issue. This decal must be conspicuously posted on the mobile home that is to be moved.
If the mobile home's title has been eliminated, it must be reinstated before a movement permit will be issued.
It is recommended that you check with the Treasurer's Office before buying or selling a mobile home, as all taxes due must be paid prior to transfer
Answer: To ensure all property taxes are paid, the treasurer has authority to collect the tax for the current year and advance tax that will become due the following year (RCW 84.56.070 and 090). The fact the mobile home changed from real property to personal property, when moved, makes advance tax collectable on the mobile home.
Answer: Since the purchaser of the mobile home is the “taxpayer” of the advance tax, they have the right to petition the county Board of Equalization regarding the assessed value of the home under RCW 84.40.038 and WAC 458-14-056. Any mobile home purchaser petition to the Board will be reviewed to determine whether the assessed value of the mobile home as real property was the true and fair value of the mobile as of January 1 of the year of sale.
Answer: No. The law only authorizes placement of the mobile home on the assessment roll when it has never been subject to property taxes in Washington or if no advance tax was paid when moved from its original county. (RCW 36.21.090)
Answer: No. Merely moving a mobile home to a different location does not qualify it as destroyed property under RCW 84.70.010. The destroyed property law only applies to property that has actually been destroyed.