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Mobile Home Taxes
Mobile Home Tax bills will be sent out the first part of February and will be due 60 days from mail date. If payment is not received by the due date a $25. 00 penalty will be assessed for each month payment is not received up to $100. Mobile Home owners who do not pay by the Counties annual tax sale, the taxes will be sold and will follow the same process as unpaid real estate taxes and are subject to significant additional fees and costs.
Payment of mobile home privilege tax payments can be made online by accessing the Allpaid website.
Mobile Home is defined as "manufactured home" means a factory-assembled, completely integrated structure designed for permanent habitation, with a permanent chassis, and so constructed as to permit its transport, on wheels temporarily or permanently attached to its frame, and is a movable or portable unit that is:
- 8 body feet or more in width
- 40 body feet or more in length
- 320 or more square feet
constructed to be towed on its own chassis (comprised of frame and wheels) from the place of its construction to the location, or subsequent locations, at which it is installed and set up according to the manufacturer's instructions and connected to utilities for year-round occupancy for use as a permanent habitation, and designed and situated so as to permit its occupancy as a dwelling place for one or more persons.
Mobile homes shall be subject to the following privilege tax only, Except as provided in Section 7 and in those cases where the owner notifies the local assessing authority, by sworn affidavit, that the mobile home is uninhabited and will no longer be used for human habitation, the owner of each mobile home shall pay to the county treasurer of the county in which such mobile home is located an annual tax to be computed at the rate shown in the table below:
| Mobile Home Tax Rate | |
|---|---|
| Tax Rate Following Model Year of Mobile Home | Tax Per Square Foot |
| Model year 1st and 2nd year following | 15¢ |
| 3rd, 4th and 5th years following model year | 13.5¢ |
| 6th, 7th and 8th years following model year | 12¢ |
| 9th, 10th and 11th year following model year | 10.5¢ |
| 12th, 13th and 14th years following model year | 9¢ |
| 15th year following model year and subsequent years | 7.5¢ |
The square-footage shall be based upon the outside dimensions of the mobile home excluding the length of the tongue and hitch. The owner of a mobile home on January 1 of any year shall be liable for the tax of that year.