Mobile Homes

Learn how mobile homes are titled and taxed.

Mobile homes are titled in the county or state where the mobile home is located.
- If the mobile home is changing ownership, a tax clearance is required from the county the mobile home sits in before the title can be transferred to the new owners. This ensures there are no delinquent taxes on this property.
  - To obtain a tax clearance, the taxes must be current. If the owner sells the mobile home between July 1 and December 31, they must have paid the September installment of property taxes. If the owner sells the mobile home between January 1 and June 30 must pay the March property taxes.
    - Requests for tax clearances from Marion County must include VIN, year, make, seller name, buyer name and the previous and new address of the mobile home. Those requests can be emailed to: [email protected]

A mobile home can also be taxed as real estate property if it sits outside of a mobile home park. If a mobile home is located within a mobile home park, you will receive a tax statement specific to your mobile home that is calculated based on square footage. In either scenario, property taxes are due annually with installments due in September and the following March. You should not receive a separate tax bill for the mobile home if it is located out in the county and taxed as real estate.
Mobile homes have titles that need to be transferred, just like a vehicle title, within 30 days of purchase. The new owner(s) will also be required to complete an application for certificate of title and/or registration form (Form 411007).
Fee for new registration (fka Road Use Tax) is only paid on a prorated portion of the purchase price if the mobile home is brand new. No fee for new registration is collected upon transfer of a used mobile home.
Tiny Homes/House on Wheels provided the dimensions don’t exceed 8’6” x 45’ and the wheels/frame are permanently affixed, title as a towable recreational vehicle. If such vehicle will be used as a place for habitation for more than 90 consecutive days, it should be titled as a mobile home.

If you're putting a mobile home or tiny house on ground that you don't own, this is called a building on leased land. All buildings on leased land must be reported to the assessor's office upon installation and removal. These building will also have property taxes due in September and March.