How do I convert my manufactured home from personal property to real property?
To have your manufactured home declared as real property, you are responsible for completing each step of the following process:
- Remove the running gear and affix the manufactured home permanently to the land.
- Complete the Statement of Intent to Declare form. This form is available from some manufactured home dealers, some title companies, some financial institutions, all county assessors and the State Tax Commission.
- Have an authorized official verify that the running gear has been removed and that the manufactured home is permanently affixed to the land. You can contact your county assessor for help identifying an authorized official.
- Have the county assessor verify that sales or use tax has been paid on your new manufactured home. If it has not been paid, you must pay the tax to the county assessor who will remit it to the State Tax Commission. A used manufactured home is not subject to Idaho’s sales or use tax.
- Obtain the signature of any lien holder showing their consent to have your manufactured home declared as real property.
- Take a completed Statement of Intent to Declare form with all required signatures to the county recorder to be recorded.
- Give the county assessor the following: a. the title, Manufacturer’s Statement of Origin (MSO), or Manufacturer’s Certificate of Origin MCO) and b. a copy of the recorded Statement of Intent to Declare form.
The county assessor will send all of this information to the Idaho Transportation Department, which will cancel the title. A vehicle identification number (VIN) affidavit of inspection is required if an MSO, MCO, or out-of-state title is submitted. If the manufactured home dealer made an Idaho application for title, this application form may be substituted for the VIN inspection.
Click Here to download Statement of Intent to Declare Manufactured Home Real Property w/instructions as printable PDF.
What is the Homeowner's Exemption and how do I qualify for it?
Click Here to download Homeowner’s Exemption Application as printable PDF.
What is the Agricultural Exemption and does it apply to my property?
The completed Agricultural Exemption Application should be turned into the Assessor’s Office by April 15th of each year.
What is the "Circuit Breaker" program and do I qualify for it?
You may qualify for property tax reduction in 2016 if you:
- Owned and lived in a home or mobile home in Idaho that was your primary residence before April 15, 2016 (You may qualify if you lived in a care facility or nursing home. Contact your county assessor for information.), and
- Had income of $29,470.00 or less for 2016, and
- Met one or more of the following status requirements as of January 1, 2016:
- Age 65 or older
- Fatherless or motherless child under 18 years of age
- Former prisoner of war/hostage
- Veteran with a 10% or more service-connected disability or receiving a pension from Veteran’s Affairs(VA) for a nonservice-connected disability
- Disabled as recognized by the Social Security Administration, Railroad Retirement Board, or Federal
- Civil Service How to Apply 1. Contact Owyhee County Assessor for application materials, 208-495-2817. 2. Applications due April 15.
Representatives from the Assessor’s office will be at the Homedale, Marsing, and Grand View Senior Citizens centers, plus the Bruneau Library to help anyone fill out their applications for the Property Tax Reduction Program (Circuit Breaker).
We will also be available to make home visits to those citizens unable to attend. Please call our office 495-2817 to make arrangements or if you have any question. The applications need to be filled out and turned in by April 15, 2016.