Manufactured home taxes are calculated by the County Auditor and are collected by the County Treasurer. The taxes are strictly on the manufactured home and not on the land on which it is located. The property owner is billed separately for their real estate taxes.
Manufactured home taxes are due semi-annually on March 1st and July 31st each year.
Methods of Taxation:
Appraisal Method: Manufactured homes purchased or otherwise transferred after January 1, 2000 are taxed by the same calculations used for real estate tax.
Depreciation Method: Manufactured homes acquired prior to January 1, 2000 are taxed using a method of depreciation and the full tax rate. If you would like to convert to the Appraisal Method, please contact the Auditor's Office.
Topics of Interest:
For additional information regarding manufactured homes, please see the links listed to the right under 'Topics of Interest'.
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