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.

 MHODS requires the following forms to process an ownership change on a manufactured structure:

• Manufactured Home Ownership Document Application for New & Used Homes (Form 2952).
  • If there is a secured party of record, they must sign acknowledging the transfer or release their interest before ownership can transfer.
• Lane County Tax Certificate (tax prepays are sometimes required). Please contact Lane County Assessment & Taxation to request a Tax Certificate.
• $55.00 ownership document fee (check or money order made payable to Dept of Consumer & Business Services or enter the debit/credit card information on the form).

If ownership changes in or out of a trust, the following additional document is required by MHODS:

• Affidavit in Support of Change to a Manufactured Home (Form 5221).

If ownership changes due to death, the following additional documents are required by MHODS:

• Two or more owners of record, with rights of survivorship:
  • Affidavit in Support of Change to a Manufactured Home (Form 5221).
• Two or more owners of record, without rights of survivorship:
  • Affidavit of Transfer of Interest by Inheritance without Probate (Form 2946) – if decedent’s estate did not go through probate.
  • Affidavit of Transfer of Interest by Inheritance with Probate (Form 5177) – if decedent’s estate did go through probate.

 To add an additional owner, MHODS requires the following documents:

• Manufactured Home Ownership Document Application for New & Used Homes (Form 2952).
  • If there is a secured party of record, they must sign acknowledging the transfer or release their interest before ownership can transfer.
• A Lane County Tax Certificate (tax prepays are sometimes required). Please contact Lane County Assessment & Taxation to request a Tax Certificate.
• $55.00 ownership document fee (check or money order made payable to Dept of Consumer & Business Services or enter the debit/credit card information on the form).

You will need to submit the following to MHODS:

• Affidavit in Support of Change to a Manufactured Home (Form 5221).
• Manufactured Home Ownership Document Application for New & Used Homes (Form 2952).
  • If there is a secured party of record, they must sign acknowledging the transfer or release their interest before ownership can transfer.
• A Lane County Tax Certificate (tax prepays are sometimes required). Please contact Lane County Assessment & Taxation to request a Tax Certificate.
• $55.00 ownership document fee (check or money order made payable to Dept of Consumer & Business Services or enter the debit/credit card information on the form).

You will need to submit the following forms to MHODS:

• A completed Security Interest Change Form (Form 2948), with documentation from the registered owner’s acceptance or acknowledgment.
• A Lane County Tax Certificate (tax prepays are sometimes required). Please contact Lane County Assessment & Taxation to request a Tax Certificate.
• $55.00 ownership document fee (check or money order made payable to Dept of Consumer & Business Services or enter the debit/credit card information on the form).

This fee was created by the 1989 Oregon Legislature whereby the owner of a personal manufactured structure is assessed a fee annually through the property tax system. Funds are used primarily to provide mediation services to resolve disputes between tenants and landlords. That annual fee is $10.

All manufactured structures are by definition personal property. Exempting or “merging” a manufactured structure to the land account effectively de-titles the manufactured structure and makes it become real property for assessment purposes. This will also make it so that you receive one tax bill for both your manufactured structure and land account, as opposed to two tax bills (one for each account). Here are the necessary steps:

• Obtain an Application to Record Manufactured Home as Real Property (Form 5176) from MHODS and get the application notarized.
  • An Escrow Officer or Lane County Assessment & Taxation employee must sign the Acknowledgement portion in ink.
  • All security interests, mortgages, or liens must be listed that encumber both the home and the land.
    
• Obtain a Lane County Tax Certification from Lane County. All taxes on the manufactured home account and all associated land accounts must be paid in full.
  
• Ensure that ownership of the manufactured home account and land account(s) are identical.
  
• Record the completed Application to Record the Manufactured Home with Lane County Deeds & Records (there is a recording fee).
  • Be sure to attach the Legal Description of your property (this can be requested at Lane County Assessment & Taxation).

Lastly, you must submit the following forms to MHODS:

• The recorded Application to Record Manufactured Structure (Form 5176).
• If transferring ownership, you must also include:
  • Manufactured Home Ownership Document Application for New and Used Homes (Form 2952).
    
• A Lane County Tax Certificate (tax prepays are sometimes required). Please contact Lane County Assessment & Taxation to request a Tax Certificate.
  
• $55.00 ownership document fee (check or money order made payable to Dept of Consumer & Business Services or enter the debit/credit card information on the form).

This is often done for purposes of selling and moving the home off the property. MHODS refers to this as “Removing a home from County deed records.” You must complete the following:

• Obtain an Application to Remove Manufactured Home from County Deed Records (Form 5175). This form must be notarized.  All security interest holders must also sign.
• Obtain a Lane County Tax Certification from Lane County. All taxes must be paid in full.
• Record the completed Application to Remove Manufactured from County Deed Records with Lane County Deeds & Records (there is a recording fee).
  • Be sure to attach the Legal Description of your property (this can be requested at Lane County Assessment & Taxation).

Lastly, submit the following forms to MHODS:

• The recorded Application to Remove Manufactured Home from County Deed Records (Form 5175).
  • Manufactured Home Ownership Document Application for New and Used Homes (Form 2952).
• A Lane County Tax Certificate (tax prepays are sometimes required). Please contact Lane County Assessment & Taxation to request a Tax Certificate.
• $55.00 ownership document fee (check or money order made payable to Dept of Consumer & Business Services or enter the debit/credit card information on the form).

• Obtain a placement permit. This is required by the County or the City in which the manufactured structure will be located. They can be obtained from the permitting office of the County or City into which it is moving.
• Obtain a trip permit. This is required whenever a manufactured structure is transported on a public road. These permits are issued by MHODS.

To apply for a trip permit for an MS, you must submit the following to MHODS:

• Trip Permit Application (Form 5225). You will also be asked to provide the name and phone number of the transporter.
• $5 per home section trip permit fee.
• A Lane County Tax Certificate (tax prepays are sometimes required). Pre-collecting taxes is the process of collecting tax monies before certification of the tax roll (ORS 311.370). These are estimated taxes based on current year information and are calculated by the Assessor’s office.
  • If the manufactured structure is moving within Lane County, no prepay is required. The tax certificate will be dated good through September 30^th.
  • If the manufactured structure is moving out of State before July 1^st, no prepay is required. The tax certificate will be dated good through June 30^th.
  •  If the manufactured structure is moving out of County to another County in Oregon before July 1^st, a tax prepay is required. The tax certificate will be dated good through September 30^th.
  • If the manufactured structure is moving out of State or out of County after July 1^st, a tax prepay is required. The tax cert will be dated good through September 30^th.
  • NOTE: If the home is moving from one county to another, MHODS requires two valid county tax certificates: one from the County the home is moving from AND one from the County the home is moving to.

To apply for a trip permit for an MS that is also changing ownership, you must also submit the following to MHODS:

• Manufactured Home Ownership Document Application for New and Used Homes (State form 2952).
• A Lane County Tax Certificate (tax prepays are sometimes required). Please contact Lane County Assessment & Taxation to request a Tax Certificate.
• $55.00 ownership document fee (check or money order made payable to Dept of Consumer & Business Services or enter the debit/credit card information on the form).

Forms needed for Lane County Assessment & Taxation:

• Complete the online form, Manufactured Structure Demolished Building Form OR contact Lane County Assessment & Taxation for this form.
• Any receipts from the demolition/removal company. Any photos of the demolished structure that are date stamped.

Note: According to Oregon Revised Statutes, if the manufactured structure was in existence as of January 1 of the assessment year, it is still taxable for that year and will receive a tax bill.

If the home was destroyed after January 1 but before July 1, you can request to change your assessment date to July 1. An Application for Reassessment of Destroyed or Damaged Property may be submitted.

Forms needed for MHODS:

• Manufactured Home Ownership Document Application for New and Used Homes (form 2952).
  • Be sure to mark “Demolition” for Section 1 – Nature of Filing, and include the Demolition Date.
  • If there is a security interest already of record, they must sign acknowledging the transfer or release their interest.
• A Lane County Tax Certificate (tax prepays are sometimes required). Please contact Lane County Assessment & Taxation to request a Tax Certificate. 
• All tags/labels on unit returned to MHODS, Building Codes Division, PO Box 14470, Salem, OR 97309.
• No fee.

To start this process, you must issue a 45-day notice to the owners and security interest holders according to ORS 90.425 or 90.675, with copies being sent to Lane County Assessment & Taxation.

Lane County Assessment & Taxation must also receive a copy of the Affidavit of Publication and the publication from the newspaper (if available).

Once the abandonment is complete, submit the following forms to MHODS:

• Abandonment Affidavit for Manufactured Homes (Form 2951).
• Manufactured Home Ownership Document Application for New and Used Homes (Form 2952).
• A Lane County Tax Certificate (tax prepays are sometimes required). Please contact Lane County Assessment & Taxation to request a Tax Certificate.
• $55.00 ownership document fee (check or money order made payable to Dept of Consumer & Business Services or enter the debit/credit card information on the form).

 If there are further questions about the process, you may need to contact an attorney.

Forms and payments may be submitted online via the MHODS website. You will be required to register as a first-time user. This method is only recommended for tech savvy users as there is no support offered for the online system.