WASHINGTON STATE DEPARTMENT OF REVENUE
1
JULY 2021
Property Tax Assessment of Mobile
and Manufactured Homes
Frequently asked
questions
MOBILE HOME CLASSIFICATION
1. Are “mobile homes” the same
as “manufactured homes?”
For property tax purposes, these
have the same meaning. Both are
dwellings (homes) designed and
built on a permanent chassis that
can be transported in one or more
sections. A “mobile home” refers to
those built before June 15, 1976,
and a “manufactured home” refers
to those built to HUD standards
after that date. The term
manufactured home will be used
for this document.
2. Is a mobile/manufactured home
the same as a “modular home?”
No. A modular home is dierent
than a mobile home. It is built to
state or local building codes,
transported on atbed trailer,
and must be set on a permanent
foundation. A modular home
becomes part of the real property.
3. How does title elimination aect
my manufactured home?
Title elimination is a lending
requirement for certain types of
nancing. Title elimination is not
required for property tax purposes
and should not aect property
taxation (see RCW 65.20.910), as
most manufactured homes are
already dened as real property.
4. Are manufactured homes
considered real or personal
property?
Manufactured homes are generally
classied as real property for
property tax purposes with the
exception of for tax collection
purposes when the home is moved
or in transit. A manufactured home
is specically dened in Property
Tax law as real property when it “…
has substantially lost its identity as
a mobile unit by virtue of its being
permanently xed in location upon
land owned or leased by the owner
of the manufactured home and
placed on a permanent foundation
(posts or blocks) with xed pipe
connections with sewer, water, or
other utilities.…” (RCW 84.04.090)
This applies to most manufactured
homes, even those located in
a manufactured home park on
a leased site.
5. Why does the county assessor
call my manufactured home
personal property?
Some county assessors refer to
manufactured homes as personal
property for tracking purposes,
especially in the case of
manufactured homes located in
manufactured home parks where
the space is leased and the land is
owned by someone else. Some
counties also create a “mobile or
manufactured home parcel.”
Whether the county assessor calls a
manufactured home “real property”
or “personal property,” the tax rate
is the same.
6. I remodeled my manufactured
home – it now looks just like a
site-built home – why does the
assessor still call it a
manufactured home?
Property tax laws require
the assessor to identify a
manufactured home on the
assessment records (see RCW
84.40.343). While an extensive
remodel may give an appearance
of a site-built home, the
manufactured home identication
merely identies a fact of the
original home. The assessment
records should reference the
newly remodeled attributes
as well.
This fact sheet answers many of the questions frequently asked about assessment of mobile and manufactured homes. It serves as a brief guide,
including references to many of the laws and rules used.
WASHINGTON STATE DEPARTMENT OF REVENUE
2
MANUFACTURED HOME
VALUATION
1. How does the assessor value
my manufactured home?
The basis for property valuation is
found in RCW 84.40.030. It species
“…all property shall be valued at
one hundred percent of its true and
fair value in money and assessed on
the same basis unless specically
provided otherwise by law.”
Since most manufactured homes
are real property, the valuation
should be on the same revaluation
cycle as other real property in the
county. The county assessor
determines the true and fair market
value by comparing the property
being appraised with sales of other
similar properties using criteria
from RCW 84.40.030 and WAC
458-07-030.
Manufactured homes are best
valued when compared to other
manufactured homes that have
sold. However, a manufactured
home where the owner also owns
the land is less comparable to a
manufactured home on a leased
space in a manufactured home park.
The county assessor may also use a
cost approach to determine market
value, based on the cost of replacing
an existing structure with a similar
one that serves the same purpose.
This method is better used when
valuing newer manufactured
homes.
2. I want to sell my manufactured
home and upgrade to a newer
one. Why does my assessed
value seem higher than what I
can sell my used manufactured
home for?
The selling price for a pre-owned
manufactured home to be moved
will likely be lower than the
assessed value, since the market
value in-place includes all the costs
associated with set up of the home.
The selling price of a manufactured
home on a sales lot diers from the
assessed value of an in-place
manufactured home because it
does not have these costs and the
purchaser has risk in moving and
reassembling the manufactured
home.
MOVING MANUFACTURED HOMES
1. What happens if I want to move
(or sell) my manufactured home
from its current location?
To ensure all property taxes are
paid, the treasurer has authority to
collect the tax for the current year
and advance tax that will become
due the following year (RCW
84.56.070 and 090).
The fact the manufactured home
changed from real property to
personal property, when moved,
makes advance tax collectable
on the manufactured home.
2. If I pay advance tax before
moving the manufactured
home, will I be required to
pay taxes again if I move the
manufactured home to
another county?
No. As with any personal property
on which advance taxes have been
collected; taxes shall not be levied
again for the same year.
3. If the manufactured home is
sold and moved, what appeal
rights does the purchaser have?
Since the purchaser of the
manufactured home is the
“taxpayer” of the advance tax, the
purchaser has the right to petition
the county Board of Equalization
regarding the assessed value of
the home under RCW 84.40.038
and WAC 458-14-056. Any
manufactured home purchaser
petition to the Board will be
reviewed to determine whether
the assessed value of the
manufactured home as real
property was the true and fair
value of the manufactured home
as of January 1 of the year of sale.
4. Will the assessor include
the manufactured home as
“new construction” when set
up at the new location?
No. The law only authorizes
placement of the manufactured
home as new construction on the
assessment roll when it has never
been subject to property taxes in
Washington or if no advance tax
was paid when moved from its
original county. (RCW 36.21.090)
5. If I move a manufactured home
to a dierent location, is it
considered destroyed property?
No. Merely moving a
manufactured home to a dierent
location does not qualify it as
destroyed property under RCW
84.70.010. The destroyed property
law only applies to property that
has actually been destroyed.
WASHINGTON STATE DEPARTMENT OF REVENUE
3
Washington State
Department of Revenue
Property Tax Division
P.O. Box 47471 Olympia, WA
98504-7471
Phone: 360-534-1400
dor.wa.gov
For tax assistance or to request this document in an alternate format, visit dor.wa.gov or call 360-705-6705. Teletype
(TTY) users may use the Washington Relay Service by calling 711.
3. If I move my park trailer, will it
be subject to advance tax like
a manufactured home?
Yes. When the park trailer will
be moved out of the county, the
county treasurer has the authority
to collect an advance tax under
provisions similar to those that
cover manufactured homes
(RCW 84.56.070 and 090).
4. Do park trailers qualify for an
exemption the same as travel
trailers?
No. A specic denition applies
to the exemption for “travel
trailers” in RCW 84.36.595. Park
trailers are dened dierently
and are not exempt.
5. If I license my park trailer with
the Department of Licensing,
will that make it exempt?
No. Again, RCW 84.36.595 does
not provide an exemption for
park trailers, licensed or not.
MISCELLANEOUS QUESTIONS
1. Are manufactured homes for
sale on a dealer’s lot exempt
as business inventory?
Yes, so long as the manufactured
homes are personal property held
for sale. If the manufactured homes
are on a permanent foundation
with xed pipe connections, they
become real property and would
not qualify for the exemption.
(See RCW 84.36.477 and RCW
84.36.510.)
2. If a dealer has a manufactured
home set up as a model home
ready to move in, would it be
exempt as inventory?
No. Again, a manufactured home
on a permanent foundation with
xed pipe connections is real
property. The exemptions provided
by RCW 84.36.477 and 84.36.510
only apply to personal property
inventory.
3. If I qualify for the “head of
family” exemption, will my
manufactured home be exempt
if it is assessed for $15,000
or less?
No. The head of family exemption
in RCW 84.36.110 excludes
manufactured homes.
PARK TRAILERS
1. Is a park trailer (or park
model trailer) the same
as a manufactured home?
No. While similarities exist
between the two, a park trailer is
dened as “…a travel trailer
designed to be used with
temporary connections to utilities
necessary for operation of installed
xtures and appliances. The
trailer’s gross area shall not exceed
four hundred square feet when in
the setup mode. “Park trailer”
excludes a manufactured home.”
(RCW 46.02.622)
2. Is a park trailer real property
or personal property?
Like manufactured homes, most
park trailers are generally classied
as real property for property tax
purposes with the exception of
tax collection purposes when the
home is moved. A park trailer is
considered real property when it
“…substantially lost its identity as
a mobile unit by virtue of its being
permanently sited in location and
placed on a foundation of either
posts or blocks with connections
with sewer, water, or other utilities
for the operation of installed
xtures and appliances.” (RCW
84.36.595)
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