Taxability

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 and current tabs displayed to avoid any personal property tax liability.

Sectional structures such as decks, porches, storage buildings, etc. 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.

Taxation Process

Manufactured home personal property tax statements must be mailed by July 15 and November 15.

If the taxes are greater then $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 and a penalty of 8% 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 supplication for transfer of title is accompanied by a Mobile Home Transfer/Clearance Sheet. A Mobile Home Transfer/Clearance Sheet for homes located in Itasca 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 1st of payable year.

There is no charge to obtain a Mobile Home Transfer/Clearance Sheet from the County Auditor/Treasurer.