150-303-658 (10-15)
Manufactured Structure
Assessment and Taxation
If you own a manufactured structure in Oregon, you
must pay property tax on it. Manufactured structures
are assessed on real market value as of January 1.
What is a manufactured structure?
For tax purposes, a manufactured structure is a:
• Manufactured dwelling, or
• Prefabricated structure more than 8½ feet wide
that can be moved to a new location, or
• Recreational vehicle more than 8½ feet wide, con-
structed for movement on public highways.
It can be used for a residence or for business, com-
mercial, or office purposes. Most manufactured
structures are assessed by the county.
The following aren’t considered taxable manufac-
tured structures:
• Travel trailer—manufactured dwelling, recreation-
al dwelling prefabricated structure less than 8½ feet
wide. May not be used for a commercial or business
purpose.
• Special-use trailer—trailer used for commercial or
business purposes that is less than 8½ feet wide,
or a trailer of any length used exclusively on con-
struction sites for office purposes.
• Mobile modular unit—a prefabricated structure
used for commercial or business purposes more
than 8½ feet wide that can be moved on the high-
way.
Travel trailers and special-use trailers are generally
titled and registered for highway use by the Oregon
Driver and Motor Vehicle Services Division (DMV).
However, if you own a travel trailer, special-use trail-
er, or recreational vehicle and use it as a residence,
you can choose to place it on the tax roll instead of
registering it with DMV. Contact your county asses-
sor if you want to place it on the tax roll.
How do I pay my taxes?
Property tax statements are mailed by the county to
taxpayers by October 25. If your mortgage payment
includes taxes, the statement will usually go to the
mortgage company as your agent, and you’ll get a
statement for information only.
You must pay at least one-third of your tax bill by
November 15 to avoid interest charges. If you pay
the full amount by November 15, you get a 3 percent
discount. If you pay two-thirds of the full amount
by November 15, you get a 2 percent discount on the
amount you pay. You can also pay in thirds, with the
first third due November 15, the second due Febru-
ary 15 and the third due May 15.
You’re responsible to pay any taxes if you’re listed as
the owner of record of a manufactured structure on
the latest tax roll. If you sell or trade in the structure,
you’re responsible for paying the taxes until you
notify the county assessor to transfer the ownership.
All manufactured structures are personal property,
but may be assessed and treated as personal or real
property for property tax purposes. If your manu-
factured structure is treated as personal property
and you don’t pay at least one-third of the taxes by
November 15, the total tax bill will be considered
delinquent and the county tax collector will begin
collection proceedings. This means the county can
seize the home or take legal action against the owner
or person in possession of the structure.
If the manufactured structure is treated as real prop-
erty and property taxes aren’t paid, the county can
foreclose on both the manufactured structure and
the land. The tax can be enforced as a lien on the
land, even if the manufactured structure has been
sold or moved to a new location.
Do I have the right to appeal?
You have the right to appeal if you feel the value of
your manufactured structure shown on your tax
statement isn’t correct. Your appeal must be based on
the value as of January 1.
File your appeal with your county Board of Proper-
ty Tax Appeals no later than December 31 the same
year as the assessment you want to appeal. To get a
value reduction, you must prove that your property
is overvalued.
For more information on property value appeals,
visit www.oregon.gov/dor and search, How to Appeal
Your Property Value, 150-303-668. You can also call
your county assessor.
(over)
www.oregon.gov/dor
150-303-658 (10-15)
How do I register my manufactured
structure?
A manufactured structure treated as personal prop-
erty must be registered and all ownership interests
must be recorded on an ownership document issued
by the Oregon Building Codes Division (BCD), part
of the Department of Consumer and Business Ser-
vices.
Ownership interests include the owner(s) or the per-
son(s) buying a structure on contract, and any secu-
rity interest holder such as a lender or mortgage com-
pany. You’ll receive an ownership document when
you buy a new personal property manufactured
structure.
You must apply to BCD for a new ownership docu-
ment any time a manufactured structure is sold or
moved to a new location.
Most Oregon counties act as registration agents for
the Building Codes Division. Contact the assessor in
the county where the structure is located to find out
which office handles these transactions.
Manufactured structures that meet certain stan-
dards may be exempted from registration. If you’re
the owner of the manufactured structure and the
owner of record of the land upon which the man-
ufactured structure sits, or if you own the structure
and hold a lease on the land of at least 20 years that
explicitly allows exemption, you may apply to be
exempt from registration and have the home treated
as real property.
For more information on exempting your manufac-
tured structure from registration, contact the Building
Codes Division in Salem at (503) 378-4133, visit www.
cbs.state.or.us/bcd, or call your county assessor.
What do I need to move my structure?
You need a trip permit from the county assessor
or tax collector before moving your manufactured
structure. To get a permit, all property taxes and
special assessments must be paid. You must provide
the building or land use permit number for the new
location and a document showing the move has been
approved by any security interest holders. Depend-
ing on the size of the structure, you may also need
an over-dimensional permit from DMV if it’s to be
moved on public roads.
If the manufactured structure is exempt from reg-
istration because it is treated as real property, you
must register it with the Building Codes Division
before you can get a trip permit.
Contact the local government in the area you’re mov-
ing to for any additional requirements before mov-
ing your manufactured structure to another site in
Oregon.
Have questions? Need help?
Registration and trip permits: ... www.cbs.state.or.us/bcd
Building Codes Division: ............................. (503) 378-4133
Real and personal property taxes on manufactured
structures: Contact your county assessor or tax collec-
tor: www.oregon.gov/dor/ptd.
General tax information .............. www.oregon.gov/dor
Salem ....................................................... (503) 378-4988
Toll-free from an Oregon prex ........ 1 (800) 356-4222
Asistencia en español:
En Salem o fuera de Oregon ................ (503) 378-4988
Gratis de prejo de Oregon ............... 1 (800) 356-4222
TTY (hearing or speech impaired; machine only):
Salem area or outside Oregon ............. (503) 945-8617
Toll-free from an Oregon prex ........ 1 (800) 886-7204
Americans with Disabilities Act (ADA): Call one of the help
numbers above for information in alternative formats.
