Property tax on manufactured homes is based on the assessed value of the home only. Land is assessed separately and notices are mailed to the owner of the land.
Liability for payment of the annual property taxes is the responsibility of the owner at the time of billing.
When buying or selling a manufactured home that is already on a site in a manufactured home park, annual taxes should be adjusted between the seller and purchaser.
Help us to help you. Information collected on a "Manufactured Home Information Card" helps us update and maintain your records and ensure accurate assessment/ownership information for future assessment notices and tax bills. Complete a card whenever you purchase, sell or move a manufactured home or wish to change a mailing address. Cards are available from manufactured home park managers.
For more property tax information, view Property Tax or the 
Property Tax Brochure.
