Mobile and Manufactured Homes

According to Idaho Statutes, Manufactured/mobile homes are more properly taxed in the same general method of taxation of conventional housing. In essence, the assessor’s office values these homes in the same manner as all other residential property, primarily using the market approach.
  • Mobile Homes/Trailer Houses - A Mobile home is a factory-assembled structure generally constructed prior to June 15, 1976. Most mobile homes were built to American National Standards Institute (ANSI) standards and are typically placed on a temporary foundation. Mobile homes are “Titled Homes” and issued an Idaho Certificate of Title through the DMV, which is the document of legal ownership.
  • Manufactured Homes - Manufactured homes are structures constructed after June 15, 1976, in accordance with the HUD manufactured home construction and safety standards. Manufactured homes are assigned HUD numbers and have a HUD plate on the left rear side of each section. Manufactured homes are typically placed on a temporary foundation. Manufactured homes are also “Titled Homes” through the DMV. However, manufactured homes may be placed on a permanent foundation and the title can be eliminated with proper documentation recorded. See the Mobile to Real (PDF) explanation below.
  • VIN Inspections - When a new manufactured home is sold, the dealer provides a Manufacture Statement of Origin (MSO) from the manufacturer/ builder. The MSO is the original “title” to the home. All new manufactured homes must be inspected to verify the VIN# with the new title. VIN inspections are scheduled as a group approximately once a week.
  • Selling or Moving a Mobile/Manufactured Home - When a Mobile/Manufactured home is sold, the current year taxes must be prepaid prior to completing the title transfer changing the ownership. When a Mobile/Manufactured home is being moved, the current year's taxes must be prepaid and the future location provided to the Assessor’s Office. The company moving the home will require the receipt of taxes prepaid.
  • Homeowners Exemption and Circuit Breaker (PTR) - A homeowner's exemption and the Circuit Breaker property tax reduction can be applied to a mobile/manufactured home for the owner that occupies the home as their primary residence.
  • Modular Home - Modular homes are factory built to standards set by International Residential Code (IRC) and International Building Code (IBC) for non-residential property. Modular homes are typically placed on a permanent foundation and not titled. I-Beams may be used during transport for support; however, they are removed when the homes are set. Modular homes are identified by a sliver plate located under the kitchen sink.

Mobile to Real Process (PDF)

The document to declare a Mobile/Manufactured home real property is titled, “Statement of Intent to Declare Manufactured Home Real Property” (SOI). This document is obtained from the Assessor’s Office. The Assessor’s Office verifies that the ownership of the land and the mobile/manufactured home are the same. The property owner then gets the remaining signatures from the Community Development or Building and Planning Departments located within their jurisdiction. The completed SOI must then be recorded with the original title to the mobile/manufactured home. Once recorded, the paperwork must then taken to the DMV to have the title eliminated. A VIN inspection and a tax receipt must accompany the SOI and title when taken to the DMV.