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Manufactured Housing Taxation

How Is A Manufactured Home Taxed?

Manufactured Homes are Taxed as either Real or Personal property.

Real Estate Manufactured Home

Any manufactured home which is located on land owned by the owner of the manufactured homes shall be listed and assessed as real property in the county in which it is located. The owner may also apply for homestead exemption.

Personal Property Manufactured Home

Any manufactured home located on land not owned by the owner of the manufactured home shall be assessed as personal property in the county in which it is located.


How do we determine the market value of your manufactured home?

Market value is based on a market driven cost approach. In determining a final market value, the following adjustments must be considered:
  • Quality of Construction
  • Square footage
  • Types of amenities
  • Physical condition at time of physical inspection

All value adjustments are derived from current market information gathered at the time of the sale from the following sources:
  • Sales between dealers and individuals
  • Sales between individual owners to individual buyers

All sales information is analyzed and grouped by sales type. Types include owner occupants, purchased for resale (profit), sales adjusted for financing, and trade-ins, etc. Only arms-length transactions are used in the final analysis of the appraisal process.

Procedures For Registering Your Manufactured Home

Procedures vary depending on whether the manufactured home is new or used.

Procedures to move or transfer a new manufactured home:

The procedure to register an Oklahoma titled manufactured home, depends primarily on whether or not the home is being moved, not whether ownership is changing.

To Move a Manufactured Home or Transfer Title

Senate Bill 1114 effective June 10, 1998, requires proof of paid current calendar year ad valorem tax (OTC form 936). This form can only be found in the County Assessors office in the county where the manufactured home is located

The following section is a quick reference guide which will summarize most of the transactions involved in moving or changing title to a manufactured home:

Moving a new or used manufactured home (see table below)

Transaction OTC Form 936
Manufacturer To Dealer Not Required
Dealer to Buyer Not Required
Dealer (On Lot January 1) Original 936 required (If not registered)
Sold or Assigned after January 1 (On lot Jan. 1) Not Required
Active Duty Non-resident Military Not Required
Active Duty Resident Military Not Required

There is no action required by the County Assessor. The motor license agent will title and register the manufactured home for the balance of the calendar year.

Transferring title on a new or used manufactured home(see table below)

Transaction OTC Form 936
Manufacturer To Dealer Not Required
Dealer to Buyer (On lot January 1) Not Required
Dealer (On Lot after January 1) Original 936 required
Dealer to Buyer (On lot after January 1) Current 936 required
Seller to Buyer Required
Active Duty Non-resident Military Not Required
Active Duty Resident Military Not Required