Manufactured / Mobile Homes
Mobile Home Assessment & Tax Collection
Mobile homes are described as structures which can be moved in one or more sections, have a total size of 32 feet or more in length and eight feet or more in width, are built on a permanent chassis and designed to be used as a dwelling with or without foundation when connected to required utilities.
Beginning in 1985, all mobile homes that are permanently affixed to the land are to be assessed as real property, not to be confused with on real property. In order to accommodate our appraisal system and state law, most mobile homes in Pierce County are assessed as real property with a separate tax parcel number to identify the mobile home and any of its accessories. (RCW 84.04.090)
Although all mobile homes are assessed as real property, the collection of taxes is based on the ownership of the land. The determination of how to collect the tax is as follows:
- Real Property Collection: If the same party owns the mobile home and land, the taxes are collected as real property and subject to foreclosure proceedings.
- Personal Property Collection: If the mobile home owner is not the owner of the land where the mobile is located, the taxes are collected as personal property and subject to distraint.