MANUFACTURED STRUCTURE DEALER INVENTORY

Oregon Revised Statute (ORS) 307.400 allows a property tax exemption status for those items of personal property that are in a dealer’s possession and that are held for resale in the normal course of business on January 1 at 1:00 a.m. each year.  Units claimed as inventory must be in an inventory status, not being rented out or used for dwelling or business purposes and must be owned by the dealer license holder. 

If you do not hold a Manufactured Structure Dealer License through the Department of Consumer & Business Services (DCBS), you do not qualify for dealer inventory.

1. Complete the confidential dealer inventory form (make copies as needed).
1. If you have multiple sales locations inside Lane County, Oregon, complete a form for each Lane County location.
2. List all units that you wish to claim as “Exempt Dealer Inventory”. Unit must be sited in Lane County on January 1^st to be eligible for tax exempt dealer inventory status for the following tax year. Consignment units and sales office units do not qualify for an exempt status.
3. List your State of Oregon Manufactured Structure Dealer business license(s) in effect as of January 1st for each location. If your license has not yet arrived but application was submitted prior to January 1st, a copy of that application is acceptable.
4. MHODS HOME ID #’s must be provided.


2. Mail the completed form(s) to:
   
   
   Lane County Assessment & Taxation
   Attn: Manufactured Structures
   125 E 8^th Ave
   Eugene, OR 97401


3. Or email a copy of the form(s) to [email protected].

If you have any questions, please call our office at 541-682-4321 or email [email protected].