Property Tax Appeal for Manufactured and Mobile Homes
TL;DR
Manufactured homes depreciate faster than site-built homes, but assessors sometimes fail to account for this. They also may not properly distinguish between single-wide, double-wide, and modular construction. Appeal by finding comparable manufactured home sales, documenting depreciation with age and condition evidence, and ensuring the assessor has classified your home correctly. Some states tax manufactured homes as personal property rather than real property, which changes the appeal process.
Manufactured Home Assessment Issues
Manufactured homes face unique assessment challenges:
- Faster depreciation. Manufactured homes typically lose value faster than site-built homes, especially older models.
- Classification errors. The assessor may classify a manufactured home as site-built, applying higher value metrics.
- Land vs. home value. If you own the land, both are assessed. If you rent the lot, only the home should be assessed as real property (if at all).
- Comparable sales scarcity. Manufactured home sales may not be well-represented in the assessor's database.
Finding Manufactured Home Comparables
Look for sales of similar manufactured homes in your area. Match by:
- Single-wide vs. double-wide vs. modular
- Year of manufacture
- Square footage
- Whether the home includes land
Mobile home dealer listings and sales can also provide market data, though review boards may prefer recorded sales from county records.
Depreciation Argument
If your manufactured home is 15+ years old, depreciation should be significant. Present industry depreciation schedules showing the expected decline in value. NADA (National Automobile Dealers Association) publishes manufactured housing value guides that can provide data.
Frequently Asked Questions
What should I know about property tax appeal for manufactured and mobile homes?
Manufactured homes depreciate faster than site-built homes, but assessors sometimes fail to account for this. They also may not properly distinguish between single-wide, double-wide, and modular construction. Appeal by finding comparable manufactured home sales, documenting depreciation with age and condition evidence, and ensuring the assessor has classified your home correctly.
What should I know about manufactured home assessment issues?
Manufactured homes face unique assessment challenges:
What should I know about finding manufactured home comparables?
Look for sales of similar manufactured homes in your area. Match by:
What should I know about depreciation argument?
If your manufactured home is 15+ years old, depreciation should be significant. Present industry depreciation schedules showing the expected decline in value. NADA (National Automobile Dealers Association) publishes manufactured housing value guides that can provide data.
Get Manufactured Home Evidence
Our $79 Evidence Packet searches for comparable manufactured home sales in your area, accounting for the specific valuation factors that make manufactured homes different from site-built properties.