Mobile and Manufactured Homes Department

When moving or demolished a manufactured home prior to demolishing it you must have any delinquent taxes paid and prepay the current year taxes.  If demolishing we will also need the original title mailed or brought to the Department of Motor Vehicle office.  Please contact our office so we can have it noted in the property record that it is gone.

You cannot physically move any manufactured home that is declared as real property until you first complete the process for the Reversal of Declaration of the Manufactured Home as Real Property. This is even required for property that has been destroyed.

You may wish to declare your manufactured home as real property for the following benefits:

• As a buyer, you may receive a lower interest rate if you finance your manufactured home.

 • You will receive one tax bill for the combined manufactured home and land (except when the land is leased).

 • If the property taxes are not paid when due, a manufactured home declared as real property is treated the same as all other real property. This means the county treasurer will not begin the procedure to take tax deed to the property if the property taxes are paid within three years.

To declare a manufactured home as real property, you must also own or lease the land on which the manufactured home is located. Whether you own or lease the land, your manufactured home cannot be declared as real property unless it is permanently affixed to the land. Permanently affixed means complying with the current Idaho manufactured home installation standard available from Idaho’s Division of Building Safety. A manufactured home that is permanently affixed to leased land may be declared as real property, if the manufactured home is being financed according to the guidelines of the Federal Home Loan Mortgage Corporation, Federal National Mortgage Association, United States Department of Agriculture, or other entity with similar restrictions on ownership and actions affecting title and possession.  To have your manufactured home declared as real property, you are responsible for completing each step of the following process:

Remove the running gear and affix the manufactured home permanently to the land.

Complete the Statement of Intent to Declare form. This form is available from some manufactured home dealers, some title companies, some financial institutions, all county assessors and the State Tax Commission.

Have an authorized official verify that the running gear has been removed and that the manufactured home is permanently affixed to the land. You can contact your county assessor for help identifying an authorized official.

Have the county assessor verify that sales or use tax has been paid on your new manufactured home. If it has not been paid, you must pay the tax to the county assessor who will remit it to the State Tax Commission. A used manufactured home is not subject to Idaho’s sales or use tax.

Obtain the signature of any lien holder showing their consent to have your manufactured home declared as real property.

Take a completed Statement of Intent to Declare form with all required signatures to the county recorder to be recorded.

Give the county assessor the following:

 • the title, Manufacturer’s Statement of Origin (MSO), or Manufacturer’s Certificate of Origin (MCO) and

 • a copy of the recorded Statement of Intent to Declare form.

The county assessor will send all of this information to the Idaho Transportation Department, which will cancel the title. A vehicle identification number (VIN) affidavit of inspection is required if an MSO, MCO, or out-of-state title is submitted. If the manufactured home dealer made an Idaho application for title, this application form may be substituted for the VIN inspection.

To have a manufactured home changed from real property to personal property, you are responsible for completing each step of the following process:

1. Give 30 days notice to the county assessor in the county where the real property is located before moving the manufactured home. You give notice by submitting a completed Reversal of Declaration of Manufactured Home as Real Property form and attaching the title report with the appropriate signatures of consent. Except for owners of rights-of-way or subsurface rights, anyone with an interest in, or title to, the real property where the manufactured home is affixed must provide a signature of consent. For real property manufactured homes permanently affixed to leased land, the attached signatures of consent must include anyone with any interest in the manufactured home.

 2. Have the county treasurer verify that the property taxes are paid.

3. Take a completed Reversal of Declaration of Manufactured Home as Real Property form to the county recorder to be recorded.

 4. Give the county assessor the following:

• a copy of the recorded Reversal of Declaration of Manufactured Home as Real Property form,

 • title report, and

 • appropriate signatures of consent.

At the same time, you must apply for a new title to the manufactured home. The county assessor will send all of this information to the Idaho Transportation Department, which will issue the title. The manufactured home becomes personal property again for current and future owners unless a Statement Of Intent To Declare the manufactured home as real property is once again completed, recorded, and filed.

The county assessor mails the assessed values by the first Monday in June. If you do not receive your notice, contact the county assessor.

You should receive your tax bill by or soon after the fourth Monday of November. If you do not receive your property tax bill, contact the county treasurer