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How Is A Manufactured Home Taxed?
Manufactured Homes are Taxed as either Real or Personal property.

  •Real Estate Manufactured Home - Any manufactured home which is located on land owned by the owner of the manufactured homes shall be listed and assessed as real property in the county in which it is located. The owner may also apply for homestead exemption.

 • Personal Property Manufactured Home - Any manufactured home located on land not owned by the owner of the manufactured home shall be assessed as personal property in the county in which it is located.

 The only difference in valuing real and personal property manufactured homes is the assessment ratio:
               Personal Property Ratio - 13.75 %             Real Estate Ratio - 11%

Can I file for Homestead Exemption on my manufactured home that resides on land owned by someone else?
68 O.S. 2012 Section 2949. Personal Property tax exemption for heads of households 62 years of age or older residing in certain manufactured homes. (Must be 62 years of age or older)  Download forms here

•A. Beginning with the year 2013 and for each year thereafter, any person sixty-two (62) years of age or older, who is the head of a household, is a resident of and is domiciled in this state during the entire preceding calendar year, whose gross household income for the preceding year did not exceed the greater of 50% of the H.U.D. median family income for (for 2017, the median family HUD income for Oklahoma County is $32,200.00) the county where the manufactured home is located and owns and resides in a manufactured home which is located on land not owned by the owner of the manufactured home may receive an exemption on the manufactured home in an amount equal to Two Thousand Dollars ($2,000.00).

•B. The application for the exemption provided by this section shall be made each year before March 15 or within thirty (30) days from and after the receipt by the taxpayer of notice of valuation increase, whichever is later, and upon the form prescribed by the Oklahoma Tax Commission, which shall require the taxpayer to certify the correctness of the amount of said gross income. The form prescribed by the Oklahoma Tax Commission pursuant to this section shall state in bold letters that the form is to be returned to the county assessor of the county in which the manufactured home is located.

•C. For persons sixty-five (65) years of age or older as of January 1st and who have previously qualified for the exemption provided by this section, no annual application shall be required in order to receive the exemption provided by this section; however any person whose gross household income in any calendar year exceeds the amount specified in this section in order to qualify for the exemption provided by this section shall notify the county assessor and the exemption shall not be allowed for the applicable year. Any executor or administrator of an estate within which is included a homestead property exempt pursuant to the provisions of this section shall notify the county assessor of the change in status of the homestead property if such property is not the homestead of a person who would be eligible for the exemption provided by this section.

•D. As used in this section:
  1. “Gross household income” means the gross amount of income of every type, regardless of the source, received by all persons occupying the same household, whether such income was taxable or nontaxable for federal or state income tax purposes, including pensions, annuities, federal Social Security, unemployment payments, veterans’ disability compensation, public assistance payments, alimony, support money, workers’ compensation, loss-of-time insurance payments, capital gains and any other type income received, and excluding gifts, and
2. “Head of household” means a person who as owner or joint owner form OTC-952

 How do we determine the market value of your manufactured home?
 In Oklahoma County, market value is based on a market driven cost approach. In determining a final market value, the following adjustments must be considered:
 •Quality of Construction
 •Square footage
 •Types of amenities
 •Physical condition at time of physical inspection

All value adjustments are derived from current market information gathered at the time of the sale from the following sources:
 •Sales between dealers and individuals
 •Sales between individual owners to individual buyers

All sales information is analyzed and grouped by sales type. Types include owner occupants, purchased for resale (profit), sales adjusted for financing , and trade-ins, etc. Only arms-length transactions are used in the final analysis of the appraisal process.  


Procedures for Registering Your Manufactured Home:

Procedures vary depending on whether the manufactured home is a new or used.

Procedures to Move / Transfer a New Manufactured Home:
The procedure to register an Oklahoma titled manufactured home, depends primarily on whether or not the home is being moved, not whether ownership is changing.

To Move a Manufactured Home / Transfer Title:
Senate Bill 1114 effective June 10, 1998, requires proof of paid current calendar year ad valorem tax (OTC form 936). This form can only be found in the County Assessors office in the county where the manufactured home is located.

Transactions
The following section is a quick reference guide which will summarize most of the transactions involved in moving or changing title to a manufactured home:

Moving a New / Used Manufactured Home
There is no action required by the County Assessor. The motor license agent will title and register the manufactured home for the balance of the calendar year.

There is no action required by the County Assessor. The motor license agent will title and register the manufactured home for the balance of the calendar year.

Transferring title on a new or used manufactured home: (see table below)

Repossession: (see table below)