Bonner County’s manufactured homes are assessed the same as other residential housing. Unless expressly exempted by law, all property is subject to property taxation and must be assessed at current market value each year. Also, the value of each manufactured home is taxed at the same levy rate as other property in the same geographic area.

Manufactured homes are sometimes treated as real property and other times treated as personal property.  If you or a previous owner recorded a Statement of Intent to Declare the structure as real property, it is taxed as real property.  If no Statement of Intent to Declare the structure as real property has been completed, recorded, and filed, it is taxed as personal property. 

Question regarding your mobile or manufactured home parcel please send email to mobilemanufacturedhomesdivision@bonnercountyid.gov or call Our office at 208-265-1441