FAQ-Manufactured Homes

Where can I get the latest information about my property?

Contact your County Treasurer to request a change to your mailing address.

 

I am going to be moving my manufactured home to another location. Do I need a tax clearance form?

You will need to obtain a "Tax Clearance" (move permit) from the Treasurer's Office of the county where the manufactured home is located. The Tax Clearance certifies that property taxes due on the manufactured home have been paid. It is a violation of State law to move a manufactured home without a current Tax Clearance.

To obtain a Tax Clearance, the owner who sells a home between July 1 and December 31 must pay the September tax installment and is not required to pay the March tax installment. The owner who sells a home between January 1 and June 30 must pay the March tax installment. All delinquent taxes and Tax Sales must be paid in full.

If the owner of a home located in a manufactured home community or mobile home park sells the home, obtains a Tax Clearance Statement, and obtains a replacement home to be located in a manufactured home community or mobile home park, the owner shall not pay taxes for the newly acquired home for the same tax period that the owner has paid taxes on the home sold.

 

Is there any type of credit or help available for low-income mobile home or manufactured home property owners?

If you are 23 years of age or older and your total household income is less than the amount set by the State of Iowa, you may qualify for tax relief under the provisions of Iowa Code Section 435.22. Applications are available from January 2 through June 1 each year at the Treasurer's Office. Tax credits and exemptions may be reduced pursuant to Iowa Code Section 25B.7. Contact the County Treasurer's office for further information or to obtain the application forms.

 

How is tax on a mobile home or manufactured home calculated?

How To Calculate Your Estimated Net Tax

Example

Step-by-Step Instructions:

Calculation

1) Enter the square footage of the mobile or manufactured home*

$1,000

2) Enter the taxable factor for the mobile or manufactured home**

x 90%

3) Multiply line 1 by line 2 (Equals your taxable square footage)

900

4) Multiply line 3 by the rate per square foot (.20)

x .20

5) Equals the consolidated tax Multiply line 3 by line 4***
Estimated Net Property Taxes are rounded to the nearest whole dollar.

$180.00

* In computing floor space, the exterior measurements of the home shall be used as shown on the certificate of title, but not including any area occupied by a hitching device.
** taxable factor is 90% for homes between five and nine years old
** taxable factor is 80% for homes greater than nine years old
*** taxes are rounded to the nearest even dollar

 

When are my taxes due?

The annual tax on mobile or manufactured homes is due and payable to the County Treasurer on or after July 1 in each fiscal year and are payable in two installments.

The September installment represents a tax period beginning July 1 and ending December 31. The March installment represents a tax period beginning January 1 and ending June 30. The first half installment becomes due July 1st and must be paid by September 30th. The second half installment becomes due January 1st and must be paid by March 31st.

You may make a partial payment for current or delinquent real estate and manufactured home property tax. The amount of the partial payment must be greater than the late interest and fees due. Partial payments are not accepted for special assessments or tax sale redemption payments. You may make a partial payment online or by mailing it to your County Treasurer. If mailing, please indicate on your payment that it is a partial payment of tax due. For more information concerning partial payments please contact your County Treasurer.

When the last day of the month is a Saturday, Sunday, or holiday, the deadline for remitting tax payments without late interest or additional late interest for delinquent installments is extended to include the first business day of the following month.

Iowa law requires the County Treasurer to assess late interest on all delinquent payments at the rate of 1.5% per month (rounded to the nearest dollar) with a minimum of one dollar.