Manufactured Homes

Assessor

How do I change ownership on my manufactured home?

When a manufactured home is sold, many people just sign off on the title, exchange it for money from the buyer and be on their merry way.  This is a dangerous thing to do.  The title is the legal ownership. Even if you sell the mobile home, you are responsible for the taxes until the title is legally transferred in the Assessor’s office. To ensure that you don’t get surprised with a tax bill, follow the steps provided below.

Signing a release of liability does not transfer the title and does not release you from your property tax liability.

  1. Obtain an Advolorem from the Assessor’s Office.
  2. If the title is changing hands, the current year’s property taxes on the home must be prepaid.  Who pays these taxes is negotiated between the buyer and seller. If adding a name or life estate, without removing the current owner’s names, prepaying taxes is not required.
  3. The new owner takes the Treasurer’s prepaid tax receipt to the Department of Motor Vehicles to have the title changed.
  4. If the manufactured home is the primary residence of the buyers, apply for the Homeowners Exemption  with the “Mobile Home” Department of the Assessor’s Office.

For questions or more information about the above procedures, contact the Mobile Home Department of the Assessor’s Office at MH@canyoncounty.id.gov or (208)454-6657.

How do I have my mobile home declared real property?

Mobile homes are classified and taxed as ‘Residential Personal Property’ unlike land and stick built homes which are taxed as ‘Real Property’.  The law treats these two property types differently and so do mortgage companies.  Most mortgage companies will not finance a mobile home unless it has been declared real property.  To have a mobile home declared as real property, it must be on a permanent, fixed foundation.  In other words, it can no longer be mobile.  The title of the mobile home must match the deed of the land it is sitting on.  In other words, the same person (people) must own the land and the mobile home and their names must appear exactly the same on both the land and the mobile home.  If these requirements have been met, the executing the following steps will complete the process of declaring a mobile home as real property.

  1. Obtain a form called a “Statement of Intent to Declare Manufactured Home to Real Property” from the Assessor’s Office.
  2. Please refer to the instructions on the back of this form.  A Deputy Assessor signs the form verifying that the land and home are under the same ownership.
  3. The owner then contacts the building department located within their jurisdiction for inspection to verify the home is set according to Idaho Code 63-304.
  4. Depending on the time of year, it may be necessary to prepay property taxes.
  5. The owner then signs the completed “Statement of Intent” form and has it notarized (notaries are available in the Assessor’s office).
  6. Both the completed and notarized Statement of Intent and the original title to the manufactured home must then be recorded at the Recorder’s Office. The Recorder’s office will return the original “Statement of Intent” and original title to the owner.
  7. After recording, the owner takes the original “Statement of Intent” form and original title (NO COPIES) to the Assessor.  The Auto License department of the Assessor’s office forwards the documents to the Idaho Department of Transportation  and this will eliminate the title for the manufactured home.

Once this process is completed, the mobile home and land will be assessed and taxed as one unit.  There will no longer be separate assessment notices for the mobile home and land. For questions or more information about the above procedures, contact the Mobile Home Department of the Assessor’s Office at MH@canyoncounty.id.gov or (208)454-6657.

How do I repossess a manufactured home?

In the unfortunate circumstance that one must repossess a manufactured home, the lien holder must present the original Certificate of Title that shows the lien holder to the Assessor’s office together with an Affidavit of Repossession (ITD form 3366) pdf.  It can be completed online using the previous link. In addition to the steps above, the current year’s taxes on the manufactured home must be prepaid.  Finally, the lien holder will need to apply for a new title at the Department of Motor Vehicles (Auto License).

For more information contact the Mobile Home Department in the Assessor’s Office MH@canyoncounty.id.gov or (208)454-6657.

Evictions are sometimes a part of repossessing a home.  The Assessor does not have the authority to manage evictions.  For information on evictions, please contact a real estate attorney.

How do I reverse a declaration of real property on my manufactured home?

A declaration of real property can be reversed but a 30 days written notice to the Assessor’s office is required per Idaho Code 63-305(3).  If the manufactured home will be moved, the new location needs to be indicated on this notice.  Please follow the steps provided to have your manufactured home valued as personal property again. Steps for Reversal of Declaration

  1. Obtain a form from the Assessor’s Office called a “Reversal of Declaration of Manufactured Home to Real Property.
  2. All property taxes on the home, due and payable, need to be paid in full at the Treasurer’s Office.
  3. If applicable, obtain a letter of permission from the mortgage lender.
  4. Have your signature on the Reversal of Declaration notarized and then recorded in the Recorder’s Office.  Notaries are available in the Assessor’s office.
  5. Take the recorded “Reversal of Declaration” form (the original) to the Auto License Department to obtain a receipt of title. The new title is issued by the Idaho Department of Transportation.

For more information on the above procedures,contact the “Mobile Home” Department in the Assessor’s Office at:  MH@canyoncounty.id.gov or (208)454-6657.

What do I need to do to move my manufactured home?

Before making arrangements to move a manufactured home, it is best to contact the Mobile Home department of the Assessor’s office at MH@canyoncounty.id.gov or (208)454-6657.  We can take you step-by-step through the process.  We will also update your mailing address information to ensure you continue to receive important mail from the county after your move.  Ensuring the status of your Homeowners exemption is correct is also vital to this process.

Prior to moving a manufactured home, the current year’s property taxes must be prepaid. A reputable mover will not hook onto the home for transport unless the owner provides the receipt from the Treasurer’s office showing that the taxes are prepaid.

Depending on the new location of the manufactured home a permit to move the home must be obtained from the Planning and Zoning department.  Each city and town has their own Planning and Zoning department.  The County also has a Planning and Zoning department that handles properties outside of city limits.  The Assessor’s office can help you determine which Planning and Zoning department you should contact for your move.

What is the Idaho-shaped sticker on my manufactured home?

The Idaho-shaped sticker on your manufactured is mailed out by the Assessor once every three years.  This sticker indicates that the home is on the assessment roll.  It does not indicate that taxes have been paid however.  The sticker must be displayed on the side of the home that faces the street.  If a Deputy Assessor notes a home without this sticker, steps will be taken to ensure this home is placed on the assessment roll and properly taxed.

For more information contact the Mobile Home Department of the Assessor’s Office at MH@canyoncounty.id.gov or (208)454-6657.

Main Assessor Location

111 N. 11th Ave Caldwell

Main Assessor - Suite 250
Plat Room - Suite 230
Rural Dept - Suite 220

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Vehicle Registration Location

Auto License Contact

P 208-455-6020
F 208-454-6019

Main Phone / Fax

P 208-454-7431
F 208-454-7349

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Office Hours

Both Locations

Weekdays 8am - 5pm
(excluding holidays)

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