2280 American Legion Blvd
Mountain Home, ID 83647
Mountain Home, ID 83647
When a manufactured home is sold, simply signing the title and exchanging payment does not complete the transfer of ownership. The title is the legal ownership document, and until it is officially transferred, the seller remains responsible for property taxes.
To avoid unexpected tax bills, follow the steps below:
Signing a release of liability does not transfer ownership and does not remove tax responsibility.
All current-year property taxes must be paid in full before a name change can be processed.
Obtain a Prebill from the Assessor’s Office and take it to the Treasurer’s Office for payment.
If ownership is being transferred, current-year taxes must be prepaid. Payment responsibility is negotiated between the buyer and seller.
If you are adding a name or life estate without removing an existing owner, tax prepayment is not required.
The new owner must take the Treasurer’s prepaid tax receipt to the Department of Motor Vehicles (DMV) to complete the title transfer.
If the manufactured home will be the buyer’s primary residence, the new owner should apply for the Homeowner’s Exemption with the Assessor’s Office.
For questions, contact the Assessor’s Office at 208-587-2126.
Manufactured homes are typically taxed as Residential Personal Property, while land and site-built homes are taxed as Real Property. Mortgage lenders often require a manufactured home to be declared real property before financing.
To qualify:
The home must be on a permanent, fixed foundation.
Ownership of the land and the manufactured home must match exactly.
The same person(s) must own both the land and the home.
Obtain a Statement of Intent to Declare Manufactured Home to Real Property from the Assessor’s Office.
Follow the instructions on the form. A Deputy Assessor will verify matching ownership.
Schedule an inspection with the appropriate Building Department to confirm the permanent foundation (Idaho Code § 63-304).
Prepay property taxes if required.
Sign and notarize the completed form (notary services are available at the Assessor’s Office).
Record the notarized form and original title at the Recorder’s Office.
Take the original recorded documents (no copies) to the DMV, which will forward them to the Idaho Transportation Department to eliminate the title.
Once completed, the land and home will be assessed and taxed as one property, and separate assessment notices will no longer be issued.
For assistance, contact the Assessor’s Office at 208-587-2126 ext. 507.
A declaration may be reversed with 30 days’ written notice to the Assessor’s Office (Idaho Code § 63-305(3)).
Obtain a Reversal of Declaration of Manufactured Home to Real Property form from the Assessor’s Office.
Pay all outstanding property taxes in full at the Treasurer’s Office.
If applicable, obtain written permission from your mortgage lender.
Sign, notarize, and record the form at the Recorder’s Office.
Take the recorded original document to the DMV to receive a new title.
For more information, call 208-587-2126.
Before moving a manufactured home, contact the Assessor’s Office at 208-587-2126 for step-by-step guidance.
Important considerations:
Your mailing address will be updated to ensure continued receipt of county notices.
Your Homeowner’s Exemption status will be reviewed and updated if necessary.
If moving the home out of Elmore County, current-year property taxes must be prepaid.
Movers will require a Treasurer’s receipt showing taxes are paid before transport.
A moving permit may be required from the appropriate Planning and Zoning Department (city or county, depending on location).
The Assessor’s Office can help determine which department you need to contact.
The Idaho-shaped sticker is issued annually by the Assessor’s Office and indicates that the home is listed on the assessment roll.
The sticker does not indicate that taxes have been paid.
It must be displayed on the side of the home facing the street.
Homes declared as real property do not receive a sticker.
Homes found without a sticker may be investigated to ensure proper assessment and taxation.
For more information, contact the Assessor’s Office at 208-587-2126.