17. Are mobile homes taxed?

Manufactured homes and park trailers are exempt from motor vehicle taxation and are subject to property taxation as either real or personal property. Travel trailers are subject to motor vehicle taxation and must be issued a license plate. Sectional structures must be valued and assessed as an improvement to real property if the owner of the structure owns the land on which the manufactured home is located or is a qualifying lessee of the land.

Manufactured home personal property tax statements must be mailed by July 15. If the taxes are greater than $50, they are due in two equal installments on August 31 and November 15. If the taxes are less than or equal to $50, they are due in full on August 31. Taxes remaining unpaid after the due date are delinquent, a penalty of eight percent must be assessed and collected as part of the unpaid taxes.

Taxes Paid Before Transfer of Title
A certificate of title is required for a manufactured home. The title to a manufactured home cannot be transferred unless the application for transfer of title is accompanied by a Mobile Home Transfer/Clearance Sheet. A Mobile Home Transfer/Clearance Sheet for homes located in Morrison County are issued by the County Auditor/Treasurer. The document is proof that all taxes levied on the unit in the name of the current owner have been paid. This applies even if the transfer of title is requested prior to tax statements being issued for the current year, taxes are considered to be levied as of January 1 of the payable year. There is no charge to obtain a Mobile Home Transfer/Clearance Sheet from the County Auditor/Treasurer.

Show All Answers

1. 1. Where can I find an online tax statement to print off for my use?
2. 2. When are my property taxes due?
3. 3. Where do I take my property tax payment?
4. 4. Is there a grace period for paying my property taxes?
5. 5. If I pay my property taxes late, is there a penalty?
6. 6. What is "Tax Capacity Value?"
7. 7. What is "Tax Capacity Rate?"
8. 8. What is a "Truth in Taxation Notice" (TNT)?
9. 9. What happens at the Truth in Taxation meetings?
10. 10. My school district held a referendum at the November general election. If it passed, is the increase reflected on this Truth in Taxation Notice?
11. 11. What factors affect my property taxes?
12. 12. Who determines my property tax?
13. 13. Does increasing property value always increase my taxes?
14. 14. What is "Tax Increment Financing" or TIF?
15. 15. Why do I have to pay late fees if I did not receive my tax statement?
16. 16. What are the waste management fees?
17. 17. Are mobile homes taxed?
18. 18. Can I make a partial payment on my delinquent taxes?
19. 19. Can the amount of my property tax due on my tax statement be different than the amount on my proposed tax notice?
20. 20. How are my property taxes calculated?
21. 21. How do I change the mailing address on my tax statement?
22. 22. What are Special Taxing Districts?
23. 23. What if I become delinquent on my property taxes?
24. 24. What is a special assessment?
25. 25. What is my parcel ID Number?
26. 26. What tax information is available to me?
27. 27. When will I receive my tax statement?
28. 28. Where can I apply for a liquor license?
29. 29. Where can I apply for a tobacco license?
30. 30. Where can I find population figures?
31. 31. Where can I get a sales tax ID Number?
32. 32. Where can I get information about social security?
33. 33. Where can I get my papers notarized?
34. 34. Where do my property tax dollars go?