A mobile home is defined as a single or multi-sectional structure which is built on a permanent chassis and is either attached to utility services or is 27 feet or more in length. The structure must ordinarily be designed for human living quarters, either on a temporary or permanent basis, and owned or used as a residence or place of business by the owner or occupant. A mobile home which is connected to electric, gas, or other utility services provided by a utility company under the jurisdiction of the public service commission, a rural electric cooperative, or a political subdivision of the state is subject to the mobile home tax.
A mobile home structure, such as a recreational vehicle, which is not permanently attached to the land and is used as living quarters or as a place of business is subject to the mobile home tax provided the structure meets the requirements of a mobile home as defined in N.D.C.C. § 57-55-01.
A mobile home which is vacant with no personal belongings in it and which is physically disconnected from utilities is not subject to tax.
A mobile home permanently attached to a foundation and situated on land that is owned by the owner of the mobile home is considered real property and is taxed as regular real estate. (N.D.C.C. ch. 57-02)
A manufactured home for which an Affidavit of Affixation has been recorded under N.D.C.C. §§ 39-05-35 and 47-10-27 is considered real property and is taxed as regular real estate. (N.D.C.C. ch. 57-02)
A park model trailer is not a mobile home if it is used for temporary seasonal or recreational living quarters, is located in a trailer park or campground or is registered as a travel trailer, and the owner has paid a park model trailer fee under N.D.C.C. § 39-18-03.2. A park model trailer is defined as a recreational vehicle not to exceed forty feet in length; is built on a single chassis; has a gross trailer area not exceeding four hundred square feet of enclosed living space in the setup mode; and is certified by the manufacturer as complying with A119.5 Recreational Park Trailer Standard of the American National Standards Institute.
How are Mobile Home taxes determined?
The county director of tax equalization estimates the true and full value of the mobile home. The true and full value is multiplied by 50 percent to determine the assessed valuation. If the mobile home is used for residential purposes, the taxable valuation should represent 9 percent of the assessed valuation. If the property is used for commercial purposes, the taxable valuation should represent 10 percent of the assessed valuation. The taxable valuation is multiplied by the preceding year’s total mill levy for the taxing district in which the mobile home is located to determine the mobile home tax.
Mobile home taxes are payable in the year for which they are levied. They differ from real property taxes, which are payable in the year following the year for which they were levied.
Any time a mobile home is acquired or moved into the state during the year and does not have a mobile home tax permit, the county director of tax equalization estimates the true and full value for the full year and prorates the tax for the remaining number of months, rounded to the nearest month, the mobile home is subject to the tax.
Below is an example of how consolidated tax is figured on a mobile home:
True & Full Value of Property $25,000.00
Assessed Value (50% of True & Full Value) $12,500.00
Taxable Value (9% of Assessed Value) $1,125.00
Consolidated mill levy (from 2017) 292.71
Convert to rate (divide mills by 1000) .29271
Consolidated Tax Amount ($1,125 X .29271) $329.30
How are Mobile Home taxes collected and enforced?
If the county director of tax equalization determines that any person has failed to make application for the tax permit, the county director has the right to contact the county state’s attorney to request that a civil action be initiated against the delinquent taxpayer.
Mobile home taxes may not be more than two year’s delinquent. In August of each year a Warning and Notice letter of noncompliance of mobile home tax laws is mailed out to mobile home owners with taxes delinquent more than one year. Approximately 10 business days after the Warning and Notice letters have been mailed a Sheriff’s letter is mailed to mobile home owners with delinquent taxes. This letter states that:
1. After ten (10) days a notice will be posted on the mobile home stating that the mobile home has been distrained for non-payment of mobile home taxes.
2. A Notice of Sale will be published in the Fargo Forum newspaper advertising the sale of the mobile home.
3. The sale of the mobile home will take place at the front door of the Cass County Courthouse.
4. All delinquent mobile home taxes must be paid in full IMMEDIATELY to stop the sale of the mobile home.
In early September the final Distrainment Notices to seize the property are posted on mobile homes with delinquent taxes by the Sheriff’s office. If the taxes are not paid immediately, the mobile home will be sold.
Are Titles issued for Mobile Homes?
Yes. The Motor Vehicle Department issues certificates of title for mobile homes. The fee is $5.
How is the ownership of a Mobile Home transferred?
The certificate of title must be completed by both the seller and the buyer. The seller will sign in Part 1 (Seller’s Assignment and Warranty of Title) as the seller. The buyer will complete the buyer’s information with their legal name(s) and mailing address. The buyer must also complete Part 3 (Purchaser’s Certification and Application) on the back of the title, signing as the buyer and listing the lien holder information if applicable. The buyer must complete SFN 3004 North Dakota State Board of Equalization Statement of Mobile Home Full Consideration. The title and equalization form must be submitted along with a $5 title fee. The new title will be mailed to the registered owner or lien holder of record.
How do I move a Mobile Home?
In order to move a mobile home from its current location, a moving permit indicating that all taxes, penalties and interest have been paid must be obtained from the county director of tax equalization and displayed on the rear of the mobile home during transport. Contact the Cass County Assessor's Office by clicking here.