MOBILE HOME OVERVIEW
WHAT ARE MOBILE HOMES?
A mobile home is a housing structure that is not attached to a permanent foundation. Property taxes for mobile homes are considered “unsecured” and are billed separately from the parcel on which the mobile home is located (i.e., two different Assessor Identification Numbers). If the mobile home is attached to a permanent foundation, it is considered secured (real) property; it is listed as an “improvement” on the tax bill for the real property and the mobile home and parcel are billed together (i.e., the same Assessor Identification Number).
The billing for mobile homes is conducted every year in late October. Mobile homes are billed on a statement similar to secured (real) property taxes, with the option to pay in two installments. The 1st installment is due November 1 and becomes delinquent by the close of business on December 10. The 2nd installment is due February 1 and becomes delinquent by the close of business on April 10. If a mobile home payment becomes delinquent, the delinquent property taxes will transfer from a secured (real) property statement to an unsecured (personal) property statement on July 1 of the following tax year.