Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 585.0065

585.0065 Supplemental Assessments. A manufactured home subject to local property taxation is subject to supplemental assessment when it changes ownership or when it undergoes a substantial addition or any alteration which constitutes a major rehabilitation or which converts the property to a different use. Any rehabilitation, renovation, or modernization which converts a manufactured home to the substantial equivalent of a new manufactured home is a major rehabilitation of such home.

The relocation of a manufactured home subject to local property taxation without a change in ownership and whether within a county or between counties does not constitute new construction and therefore, does not provide a basis for a supplemental assessment. LTA 8/24/1993 (No. 93/46).