• • Take your purchase agreement and MSO (manufacturers statement of origin) to one of the County DMV locations to originate your title of ownership.

  • The state of Idaho requires a completed VIN inspection for all new manufactured homes.  If the dealer did not provide this service you will need to call the County Sheriff’s office to schedule.

  • The state of Idaho requires verification of sales tax being paid and collected.

  • Ownership must be transferred through title with the Department of Motor Vehicles.  If the seller cannot find the MSO, contact the County DMV or Idaho Transportation Dept for instructions on how to obtain a title.

**If the manufactured home will be the primary dwelling of the buyer(s), take the title transfer receipt to the County Assessor’s Office (in which the home is located) to apply for the Homeowner’s Exemption.

• • Seller must sign the title and present it to the buyer.

  • Ownership must be transferred through title with the Department of Motor Vehicles.  If the seller cannot find the title, contact the County DMV or Idaho Transportation Dept for instructions on how to obtain a title.

(The property taxes must be current and/or prepaid before a title can be processed and transferred by the DMV.)

• • Prepayment of property taxes should be negotiated between the buyer and seller or calculated in closing with your title company. Contact the County Treasurer’s Office to make a payment.  Be sure to obtain a receipt.

  • The property tax prepayment may be an estimate.  If there is an overage of payment, a credit will be added to the property’s account by the County Treasurer.  Any underpayment of property taxes will be billed to the owner of title in November.

  • Take your tax payment receipt and manufactured home title to one of the State of Idaho County DMV locations to transfer ownership.

**If the manufactured home will be the primary dwelling of the buyer(s), take the title transfer receipt to the County Assessor’s Office (in which the home is located) to apply for the Homeowner’s Exemption.

• • Buyers who purchase out-of-state, without paying sales tax, will be required to pay Idaho’s rate of sales tax to the Idaho State Tax Commission in order to process a title of ownership.

  • The state of Idaho requires a completed VIN inspection for all manufactured homes purchased out of state.  If a dealer did not provide this service you will need to call the County Sheriff’s office to schedule.

Manufactured homes are typically taxed as Residential Personal Property, while land and site-built homes are taxed as Real Property. Mortgage lenders often require a manufactured home to be declared real property before financing.

Before starting the application, the following must be true:

• • • The home must be on a permanent, fixed foundation.

    • Ownership of the land and the manufactured home must match exactly.

    • The same person(s) must own both the land and the home.

Steps to Declare a Manufactured Home as Real Property:

• • • Obtain a Statement of Intent to Declare Manufactured Home to Real Property form from the Assessor’s Office.

    • Schedule an inspection with the appropriate Building Department to obtain official verification that the running gear has been removed and the home is on a permanent foundation (Idaho Code § 63-304).

    • Contact the County Assessor’s Office to determine whether prepayment of property taxes is required.

    • Submit a completed application and supporting documents to the County Assessor’s Office for review prior to recording.

• • • Sign and notarize the completed form (notary services are available at the Assessor’s Office).

    • Record the notarized form at the County Recorder’s Office.

    • Take the original recorded documents (no copies) to the Assessor’s Office. The Assessor’s Office will forward them to the Idaho Transportation Department to eliminate the title.

Once completed, the land and home will be assessed and taxed as one property, and separate assessment notices will no longer be issued.

Steps to Reverse the Declaration:

• • Submit a written notice to the Assessor’s Office at least 30 days in advance prior to removing the manufactured home (Idaho Code § 63-305(3)).

  • Obtain a Reversal of Declaration of Manufactured Home to Real Property form from the Assessor’s Office.

  • Pay all outstanding property taxes in full at the Treasurer’s Office.

  • If applicable, obtain written permission from your mortgage lender.

  • Sign the form, have it notarized, and record it at the Recorder’s Office.

  • Take the recorded original document to the DMV to receive a new title.

• • Contact your County Assessor to notify them of your intent to remove the manufactured home from its current location and provide the new location.

  • Before moving a manufactured home, the current year’s property taxes must be prepaid.

  • A permit to move may be required from the Planning and Zoning Department for both the current and new locations prior to moving the home.

  • Provide the County Assessor with a valid mailing address to prevent interruption of important property-related documents.

  • Once the home has been reoccupied and the move has been verified by our appraisal staff, you will be required to submit a new Homeowner’s Exemption Application .