A manufactured home is:
- a structure transportable in one or more sections
- built on a permanent chassis
- designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities
- contains plumbing, heating, air conditioning, and electrical systems in it.
A manufactured home includes any accessory structure that is an addition or supplement to the manufactured home and when installed, becomes part of the manufactured home.
Value and Taxes
In Ramsey County, all manufactured homes taxed as personal property, are located in a manufactured home park. The tax is based on the value of the home as of January 2 of each year. Manufactured homes are assessed and taxed in the same year. Tax statements are mailed by July 15 of each year.
Taxes are due in two installments:
- 1st installment due on August 31
- 2nd installment due on November 15
- If the due date is on a Saturday or Sunday, the installment is due the next business day
- If the tax is $50 or less, it must be paid in full by the first installment date
- The owner on January 2 is responsible for payment of the entire amount of tax due that year
When reviewing a manufactured home for taxable value, the appraiser looks for recent updates made to the home. Common updates or replacements include:
- Tip-outs or additions
- Central air
Improvements such as ramps, canopies, car ports or sheds do not typically add additional value to the manufactured home.
After purchasing and moving into your home, you should apply for homestead classification as soon as possible. The homestead classification provides a property tax credit for property that is owned and occupied by the owner.
To qualify for the Manufactured Home homestead classification, you must: (All three must apply)
- Own and occupy the home on January 2 for a full year homestead or May 29 for a mid-year homestead of that year
- Occupy the property as your primary residence
- Be a Minnesota resident
To apply for the residential homestead classification, you must:
- Complete and sign a homestead application (DOC) (PDF) with the Assessor’s office
- Provide the Assessor’s office with a copy of your proof of ownership
- Purchase Agreement or Bill of Sale and Certificate of Title
Certain relatives can qualify for the residential relative homestead classification. The relative may be the owner’s parent, stepparent, child, stepchild, grandparent, grandchild, brother, sister, uncle, aunt, nephew or niece. This relationship may be either by blood or by marriage.
To qualify for the Manufactured Home relative homestead classification, the owner must:
- Provide proof of ownership by submitting a Purchase Agreement or Bill of Sale and Certificate of title, and
The relative must:
- Be a qualifying relative to one of the owners of the home
- Occupy the property as his/her primary residence
- Be a Minnesota resident
To apply for the residential relative homestead classification, the relative must:
- Complete and sign the residential relative homestead application (DOC) (PDF) with the Assessor’s office
- Obtain the signature of the owner of the home verifying the relationship to the occupant
- Provide the owner’s mailing address
A certificate of title is issued to all manufactured homes by the Minnesota Department of Public Safety, Driver and Vehicle Services.
Title is transferred in a similar way as cars except the application must include proof of payment of all current and prior years’ taxes.
- Request a statement from the county auditor/treasurer where the manufactured home is located, stating that all personal property taxes levied on the unit in the name of the current owner at the time of transfer has been paid.
The taxpayer of record with the Auditor/Treasurer’s office must provide documentation to remove their name form the tax records. Proper documentation would be proof of sale by a purchase agreement/bill of sale and Certificate of Title.
For more information regarding titles, please visit Driver and Vehicle Services website.