MANUFACTURED STRUCTURES
Manufactured homes are structures also known as manufactured structures, MS’s, mobile homes or park models. These structures are typically a minimum of 8-1/2 feet wide and can be moved to a new location. They must be used for residential purposes and be constructed in accordance with federal manufactured housing construction and safety standards. Oregon Revised Statute (ORS) 446.003(24)(a).
Manufactured structures can be classified as either Personal Property or Real Property, based on the ownership of the home and the land. Personal Property means that the ownership of the manufactured structure is different than the ownership of the land that it sits on, like those in most Mobile Home Parks. Real Property means that the ownership of the manufactured structure matches the ownership of the land. Manufactured structures can also be exempted or “merged” to the land, also called “de-titled”. These are homes that have relinquished the title to the manufactured structure and are sold with the land through a recorded document.
Click here for additional information on valuation of manufactured structures including park models.
Manufactured Structure Ownership
All ownership transfers must be processed with the State of Oregon through their Building Codes Division. They maintain a database called MHODS (Manufactured Home Ownership Document System). Oregon no longer issues certificates of “title” for manufactured structures, but rather provides “Ownership Documents”. MHODS tracks all information regarding ownership, security interest, and location for all manufactured structures in Oregon, as long as the home has not been de-titled.
In most cases, Lane County will update tax records only after the transfer with the Building Codes Division is completed. Until the transfer is complete, Lane County will continue to show the selling party as being the owner, and therefore responsible for all property taxes. Simply signing off on a title or sales agreement does not transfer ownership. If the property owner is able to provide Lane County with additional information, the Taxpayer information may be updated prior to transferring the ownership.
Please Note:
When transferring ownership, you MUST obtain a Valid County Tax Certification from the Lane County Assessor’s Office. MHODS requires this form to ensure that ALL taxes have been paid on the manufactured structure. If the manufactured structure is moving out of the county or out of the state, a prepayment of taxes may be required. You can request a Tax Certificate at Lane County Assessment & Taxation by email at [email protected] in person, or by calling 541-652-4321.
Tax Statements
A taxpayer could receive several tax statements, including one for the land, one for the manufactured structure, and one for a garage or other improvement.
The taxpayer is responsible for keeping the tax collector informed of the current mailing address of where tax statements should be sent. Failure to receive a tax statement does not relieve the owner of their obligation to pay taxes. CHANGES AT THE POST OFFICE DO NOT CHANGE THE TAX OFFICE MAILING ADDRESS.
IMPORTANT REMINDER
The registered owner is responsible for all taxes.
It is extremely important for the new owners of the manufactured structure to have the ownership changed into their name through the Building Codes Division MHODS program. If the manufactured structure is not transferred to the new owner, the registered (prior) owner will continue to receive the tax bills and any delinquent notices. A tax warrant will be filed with the County Clerk if taxes remain unpaid.
NO Tax Assessed (Only Applicable to certain personal property manufactured structures)
If the total assessed value of all taxable personal property is less than the personal property threshold, $21,500 for the 2022/2023 tax year, the tax is cancelled. (ORS 308.250(2)(a)).