Mobile Homes Possessed by Landlords

From the 2024 DOR Tax Exemption Study

84.56.335 - Mobile Homes Possessed by Landlords Description Property tax does not apply to a manufactured home or park model trailer worth less than $8,000 if the landlord of the manufactured home park takes ownership and submits a signed affidavit to the assessor indicating an intent to resell or rent the home and either: - The manufactured home or park model trailer has been abandoned. - A final judgment regarding the manufactured home or park model trailer for restitution of the premises is executes in favor of the landlord and the title transfers to the landlord. All future taxes are the responsibility of the owner of the manufactured, mobile home or park model trailer. Purpose Allows manufactured home park owners to renovate and rent or sell abandoned homes without the responsibility of back property taxes, interest, and penalties owed by the previous owner. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate Repeal of Repealing a property tax exemption would not increase state revenues. A repeal exemption shifts the state proper