A mobile home is categorized and assessed as personal or real property depending on certain factors. If the mobile home is located on a private lot it is considered real property. If the mobile home is located in a Mobile Home Park it is considered personal property.
All personal property owners must file a Mobile Home Assessment Return by January 15th of each year. The return asks owners to confirm information regarding their mobile home and report any purchase or sale of a mobile home.
Returns received after January 15th are subject to a 10% late penalty. If a return is not received the Assessor is authorized to file an involuntary return for the mobile home, estimating its value. Involuntary returns are also subject to the 10% late penalty.
The Personal Property Section will review the return, establish an assessed value, and notify the taxpayer. The assessed value is the estimated price the property would bring in an open market under then prevailing market conditions. Once the assessed value has been determined, an assessment notice will be mailed. The Notice of Assessed Value states that an appeal must be filed within 30 days.
Important New Developments for Mobile Home Owners
Property Appraisal Classification of Mobile Homes as Real or Personal Property
Starting with the 2006 tax year, mobile homes located on private lots are considered real property and assessed by that section. Owners of mobile homes located on private lots are no longer required to file a Mobile Home Assessment Return with the Personal Property Section. Taxpayers can visit Property Appraisal or call (907) 343-6770 with questions about the assessment process for Real Property.
Owners of mobile homes located in Mobile Home Parks are required to file a Mobile Home Assessment Return by January 15th of each year. Mobile homes located in mobile home parks are considered personal property. Taxpayers can call (907) 343-6770 with questions about the assessment process for Personal Property.
If You Sold a Mobile Home
If you sold a mobile home, on a private lot or in a mobile home park, all current and prior year taxes owed against the mobile home must be paid at the time of sale. A tax certificate of paid taxes is required by law under AMC 12.05.075 to be furnished to the buyer at the time of sale or legal transfer of the mobile home.
File a Mobile Home Tax Certificate or contact the Tax Office at 343-6650. Up to six (6) business days are required to process the certificate.
For more information see Forms and Applications.