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WASHINGTON STATE DEPARTMENT OF REVENUE Assessment of Mobile and Manufactured Homes JULY 2021

4. Are manufactured homes 6. I remodeled my manufactured Frequently asked considered real or personal home – it now looks just like a questions property? site-built home – why does the Manufactured homes are generally assessor still call it a manufactured home? MOBILE HOME CLASSIFICATION classified as for purposes with the Property tax require 1. Are “mobile homes” the same the assessor to identify a as “manufactured homes?” exception of for tax collection purposes when the home is moved manufactured home on the For property tax purposes, these or in transit. A manufactured home assessment records (see RCW have the same meaning. Both are is specifically defined in Property 84.40.343). While an extensive dwellings (homes) designed and Tax as real property when it “… remodel may give an appearance built on a permanent chassis that has substantially lost its identity as of a site-built home, the can be transported in one or more a mobile unit by virtue of its being manufactured home identification sections. A “mobile home” refers to permanently fixed in location upon merely identifies a fact of the those built before June 15, 1976, owned or leased by the owner original home. The assessment and a “manufactured home” refers of the manufactured home and records should reference the to those built to HUD standards placed on a permanent foundation newly remodeled attributes after that date. The term (posts or blocks) with fixed pipe as well. manufactured home will be used connections with sewer, water, or for this document. other utilities.…” (RCW 84.04.090) 2. Is a mobile/manufactured home This applies to most manufactured the same as a “modular home?” homes, even those located in No. A modular home is different a manufactured home park on than a mobile home. It is built to a leased site. state or local building codes, 5. Why does the assessor transported on flatbed trailer, call my manufactured home and must be set on a permanent ? foundation. A modular home Some county assessors refer to becomes part of the real property. manufactured homes as personal 3. How does elimination affect property for tracking purposes, my manufactured home? especially in the case of Title elimination is a lending manufactured homes located in requirement for certain types of manufactured home parks where financing. Title elimination is not the space is leased and the land is required for property tax purposes owned by someone else. Some and should not affect property also create a “mobile or taxation (see RCW 65.20.910), as manufactured home parcel.” most manufactured homes are Whether the county assessor calls a already defined as real property. manufactured home “real property” or “personal property,” the is the same.

This fact sheet answers many of the questions frequently asked about assessment of mobile and manufactured homes. It serves as a brief guide, including references to many of the laws and rules used. 1 WASHINGTON STATE DEPARTMENT OF REVENUE

MANUFACTURED HOME 2. I want to sell my manufactured 3. If the manufactured home is home and upgrade to a newer sold and moved, what appeal one. Why does my assessed rights does the purchaser have? 1. How does the assessor value value seem higher than what I Since the purchaser of the my manufactured home? can sell my used manufactured manufactured home is the The basis for property valuation is home for? “” of the advance tax, the found in RCW 84.40.030. It specifies The selling for a pre-owned purchaser has the right to petition “…all property shall be valued at manufactured home to be moved the county Board of Equalization one hundred percent of its true and will likely be lower than the regarding the assessed value of fair value in and assessed on assessed value, since the the home under RCW 84.40.038 the same basis unless specifically value in-place includes all the costs and WAC 458-14-056. Any provided otherwise by law.” associated with set up of the home. manufactured home purchaser Since most manufactured homes The selling price of a manufactured petition to the Board will be are real property, the valuation home on a sales lot differs from the reviewed to determine whether should be on the same revaluation assessed value of an in-place the assessed value of the cycle as other real property in the manufactured home because it manufactured home as real county. The county assessor does not have these costs and the property was the true and fair determines the true and fair market purchaser has risk in moving and value of the manufactured home value by comparing the property reassembling the manufactured as of January 1 of the year of sale. being appraised with sales of other home. similar using criteria 4. Will the assessor include from RCW 84.40.030 and WAC the manufactured home as 458-07-030. “new construction” when set up at the new location? Manufactured homes are best No. The law only authorizes valued when compared to other MOVING MANUFACTURED HOMES placement of the manufactured manufactured homes that have 1. What happens if I want to move home as new construction on the sold. However, a manufactured (or sell) my manufactured home assessment roll when it has never home where the owner also owns from its current location? been subject to property in the land is less comparable to a To ensure all property taxes are Washington or if no advance tax manufactured home on a leased paid, the treasurer has authority to was paid when moved from its space in a manufactured home park. collect the tax for the current year original county. (RCW 36.21.090) The county assessor may also use a and advance tax that will become cost approach to determine market due the following year (RCW 5. If I move a manufactured home value, based on the cost of replacing 84.56.070 and 090). to a different location, is it considered destroyed property? an existing structure with a similar The fact the manufactured home one that serves the same purpose. changed from real property to No. Merely moving a This method is better used when personal property, when moved, manufactured home to a different valuing newer manufactured makes advance tax collectable location does not qualify it as homes. on the manufactured home. destroyed property under RCW 84.70.010. The destroyed property 2. If I pay advance tax before law only applies to property that moving the manufactured has actually been destroyed. home, will I be required to pay taxes again if I move the manufactured home to another county? No. As with any personal property on which advance taxes have been collected; taxes shall not be levied again for the same year.

2 WASHINGTON STATE DEPARTMENT OF REVENUE

PARK TRAILERS MISCELLANEOUS QUESTIONS 1. Is a park trailer (or park 3. If I move my park trailer, will it 1. Are manufactured homes for model trailer) the same be subject to advance tax like sale on a dealer’s lot exempt as a manufactured home? a manufactured home? as inventory? No. While similarities exist Yes. When the park trailer will Yes, so as the manufactured between the two, a park trailer is be moved out of the county, the homes are personal property held defined as “…a travel trailer county treasurer has the authority for sale. If the manufactured homes designed to be used with to collect an advance tax under are on a permanent foundation temporary connections to utilities provisions similar to those that with fixed pipe connections, they necessary for operation of installed cover manufactured homes become real property and would fixtures and appliances. The (RCW 84.56.070 and 090). not qualify for the exemption. trailer’s gross area shall not exceed (See RCW 84.36.477 and RCW four hundred square feet when in 4. Do park trailers qualify for an 84.36.510.) the setup mode. “Park trailer” exemption the same as travel excludes a manufactured home.” trailers? 2. If a dealer has a manufactured home set up as a model home (RCW 46.02.622) No. A specific definition applies to the exemption for “travel ready to move in, would it be exempt as inventory? 2. Is a park trailer real property trailers” in RCW 84.36.595. Park or personal property? trailers are defined differently No. Again, a manufactured home Like manufactured homes, most and are not exempt. on a permanent foundation with park trailers are generally classified fixed pipe connections is real as real property for property tax 5. If I license my park trailer with property. The exemptions provided purposes with the exception of the Department of Licensing, by RCW 84.36.477 and 84.36.510 will that make it exempt? tax collection purposes when the only apply to personal property home is moved. A park trailer is No. Again, RCW 84.36.595 does inventory. considered real property when it not provide an exemption for park trailers, licensed or not. 3. If I qualify for the “head of “…substantially lost its identity as family” exemption, will my a mobile unit by virtue of its being manufactured home be exempt permanently sited in location and if it is assessed for $15,000 placed on a foundation of either or less? posts or blocks with connections No. The head of family exemption with sewer, water, or other utilities in RCW 84.36.110 excludes for the operation of installed manufactured homes. fixtures and appliances.” (RCW 84.36.595)

Washington State Department of Revenue Property Tax Division P.O. Box 47471 Olympia, WA 98504-7471 Phone: 360-534-1400

dor.wa.gov

For tax assistance or to request this document in an alternate format, visit dor.wa.gov or call 360-705-6705. Teletype (TTY) users may use the Washington Relay Service by calling 711. 07/21 PTFS0050 3