Manufactured Homes Assessment and Taxation
Manufactured homes are classified as personal, real, or exempt from title based on the ownership of the homes.
Personal Manufactured homes that are placed on property not in the same ownership as the land, like those in MH Parks.
Real Manufactured homes have the exact same ownership as the land.
Exempt from Title homes have relinquished the title to the manufactured home and are sold with the land through a recorded document.
For additional information on valuation of Manufactured Homes including park models.
Manufactured Home Ownership Change
https://aca-oregon.accela.com/OR_MHODS/Default.aspx
Ownership Transfers are processed by the State Department of Consumer and Business Services Building Codes Division (BCD) or through a title company. The new process changes the ownership and location of a home in the State records. Simply signing off on an ownership document or sales agreement does not transfer ownership. Download forms from their website.
Records in the Assessor's office will be updated only after we receive notice from BCD that a transfer has been completed. Until the transfer is complete, our records will show the selling party as responsible for all property taxes
Selling a Manufactured Home
Pay all property taxes, interest and fees due, as well as an estimated tax for the current fiscal year at the time of the transfer. All tax payments must be secured with certified funds, cash or cashier's check; no personal checks will be accepted for this process.
Obtain a County Manufactured Home Ownership Document Application for New and Used Homes from the BCD website . The Assessor's Office will confirm that the taxes are paid in full and issue a Tillamook County tax certification. The form will be returned to you over the counter or by email or mail, and must accompany any forms submitted to BCD.
Provide the current DMV title or BCD ownership document signed off by the seller(s) and any lien holder(s).
Send all forms with payment of $55 for the transfer fee, check or Visa made payable to Oregon Department of Building Codes, to the address shown on the BCD forms.
Moving a Manufactured Home
First you will need to secure a placement permit from your local Planning Department to be sure that the manufactured structure may be sited at the new location.
To obtain a trip permit for a home moving out of Tillamook County all taxes for the current fiscal year must be paid. You will need to complete and supply our office with the County Manufactured Home Ownership Document Application for New and Used Homes from the BCD website. You will need a county Tax Certification form for the county where the home is moving from and a obtain a form for the county the home is moving to.
Send the Manufactured Home Ownership Document Application for New and Used Homes form and County Tax Certification, along with a payment for the $55 transaction fee and trip permit fee (each section requires a $5 trip permit), payable to Oregon Department of Building codes, to the address listed on the BCD form.
In October you will receive a tax bill from the county where the manufactured home was located as of Jan. 1 that year
Exempting a Manufactured Home from ownership documentation
Your DMV title or Ownership Document may be eligible for the Exemption process if the ownership of your land and manufactured home are the same. This exemption means that the structure is recorded as part of the land account and is considered real property for all purposes. For more details on how to complete this process, please contact us the BCD at 503-378-4530 or 503-373-1249, or you may contact any Title Insurance company.
Demolishment of a Manufactured Home
When you demolish your manufactured home, you need to?
Pay all property taxes, interest and fees currently due. Obtain a demolition permit from the Tillamook County Department of Community Development.
File a Manufactured Home Ownership Document Application for New and Used Homes form with the Assessor's office (there is no processing fee), and submit the current title or ownership document. BCD will be notified once the home has been confirmed gone.
One of our appraisers will verify the home no longer exists for the applicable tax year. We will notify BCD that the home has been demolished.
