Manufactured and Mobile Homes
The Assessor conducts and carries out a continuing program of valuation on all taxable property under his/her jurisdiction pursuant to Idaho Statute Title 63 and the rules set forth by the State Tax Commission. In order to achieve market value, all property shall be appraised or indexed to reflect current market value trends through recognized and approved mass appraisal techniques as of January 1 on an annual basis. All property shall be physically inspected and reappraised at least once every five years, with 100% of the county being inspected and reappraised at year five of the five year cycle. (Idaho Statute 63-314)
Manufactured Homes are subject to annual valuation changes based on current local market data, just like all stick built homes. Manufactured homes don’t necessarily depreciate with age. Just like a stick built home, if any remodels or updates are done on the home, the value would appreciate, therefore the value is subject to change based on the market value of the home. Manufactured home values are compared to similar manufactured homes that have recently sold with similar characteristics, age, square foot, etc.
Why is there a sticker placed on the outside of my manufactured home?
Manufactured homes that are not considered Real Property (still have the wheels, running gear, etc.) are subject to having a sticker placed on the outside of the home during the homes five year reappraisal and physical inspection that is conducted by an appraiser from the Assessor’s Office. These stickers help our office track the manufactured home and need to stay with the home where it can be easily accessed at the next reappraisal or if the home is moved to a different location, inside or outside of the county. This is done so that a double taxation is not created on one particular manufactured home if it moves. A new sticker will be applied every five years, or anytime the house is reappraised.
Manufactured homes, per county ordinance 2017-01, are required to get a permit through the County Planning and Zoning Department before a manufactured home may be removed/placed on a property. Per Idaho Statute 63-1014, the current year’s taxes must be prepaid in full before any personal property or manufactured home is moved off of a parcel. Violators of this may be subject to a misdemeanor offense.
Titling a manufactured home:
Manufactured homes that are not declared real property are required to be titled with the Idaho Department of Motor Vehicles. If a property is sold that has a manufactured home, the title will need to be updated to the most current ownership of the home. The land ownership may be different from that of the manufactured home. Deeding a property from one owner to another does not transfer title of the manufactured home.
A title is required for ownership of a manufactured home unless it is declared real property. The manufactured home must be titled in the current owner’s name. If you are unable to find the title, a duplicate title can be requested from the Department of Motor Vehicles. A VIN inspection (at no cost) will be required if there is no record at the DMV titling the manufactured home into your name.
New Manufactured Homes
For information concerning new manufactured homes and what is required for placing a manufactured home on a property, please contact the County Planning and Zoning Department at 208-745-1387 or visit them in the Courthouse Annex at 210 Courthouse Way, Suite 170.
Declaring a manufactured home as Real Property
Wanting to declare your manufactured home as real property? A Statement of Intent Application will need to be filled out and submitted to the Assessor’s Office. Please review the step-by-step instructions for accurate completion of the form that is provided in the link below.
In order to declare a manufactured home as real property for the current property tax year, the Statement of Intent application will need to be completed, approved and submitted to the County Assessor’s Office no later than the 4th Monday in June of the qualifying year. Applications that are completed, approved, and submitted to the Assessor’s Office after the 4th Monday in June will be processed for the following years property tax roll.
Reversing the Declaration of a manufactured home declared as Real Property
Are you moving a manufactured home that has been declared as real property and are needing to reverse the declaration of a manufacture home as real property? A Reversal application will need to be filled out and submitted to the assessor’s office 30 days before moving the manufactured home. Please review the step-by-step instructions that are provided in the link below.
In order to reverse the declaration declaring a manufactured home as real property for the current property tax year, the Reversal Statement of Intent application will need to be completed, approved and submitted to the County Assessor’s Office no later than the 4th Monday in June. Taxes on the current year must be prepaid in full at the time the application is submitted.