How do I convert my manufactured home into real property? Can I reverse a manufactured home from real property to personal property?

Please refer to the instructions on the back of the form, "Statement of Intent to Declare Manufactured Home to Real Property." Obtain a form called a "Statement of Intent to Declare Manufactured Home to Real Property" from the Assessor's Office. A Deputy Assessor signs the form verifying that the land and home are under the same ownership.

The owner then contacts the building department located within their jurisdiction (Kootenai County for properties in the County outside any city limits; otherwise, Coeur d'Alene City Building Department, Post Falls City Building Department, etc.) for inspection to verify the home is set according to Idaho Code 63 to 304.

The owner then has his/her signature notarized and returns the completed "Statement of Intent" form, along with the original title to the manufactured home, to the Recorder's Office to record both documents. The Recorder's office will return the original "Statement of Intent" and original title to the owner. Taxes for the manufactured home must be prepaid if there is an existing assessment.

After recording, the owner takes the original "Statement of Intent" form and original title (no copies) to the Department of Motor Vehicles (DMV). The DMV forwards the documents to the Idaho Department of Transportation in Boise, and this office will eliminate the title for the manufactured home.

Reversing a Manufactured Home

  • Obtain a form from the Assessor's Office called a "Reversal of Declaration of Manufactured Home to Real Property."
  • The owner prepays the current year's property taxes on the home in the Treasurer's Office. If necessary, obtain a permission letter from the lender on the mortgage.
  • The owner then has his/her signature notarized and then recorded in the Recorder's Office.
  • The owner takes the recorded "Reversal of Declaration" form (the original) to the Department of Motor Vehicles to obtain a receipt of title. The new title is issued by the Idaho Department of Transportation in Boise.

Show All Answers

1. How do I change my mailing address?
2. How do I file for a homeowner's exemption?
3. How does the homeowner's exemption work?
4. How does the Assessor determine the value on my property?
5. How are the taxes on my property determined?
6. What is the annual tax cycle?
7. Why do property values change?
8. What is an occupancy tax?
9. Can I see a map of my property? May I purchase a copy?
10. What do the categories or group code numbers shown on the assessment notice mean?
11. How do I find out the name of a property owner and other details about the property?
12. How do I contact the taxing districts listed on my assessment notice?
13. How many taxing districts are there?
14. How do I change the name of the owner(s) on my property?
15. How do I correct the acreage on my property?
16. How do I correct or change the boundaries of my property, such as a lot line adjustment?
17. How do I convert my manufactured home into real property? Can I reverse a manufactured home from real property to personal property?
18. How do I change the location of my manufactured home? How do I change ownership on my manufactured home?