Manufactured homes, sometimes called prefabricated or modular homes, are residential buildings built off-site and then shipped to their location. For Montana taxes, we use these definitions:
A residential dwelling built in a factory in accordance with U.S. Department of House and Urban Development code and the federal Manufactured Home Construction and Safety Standards.
Since the standards went into effect on June 15, 1976, we consider any manufactured home constructed before then to be a mobile home.
A manufactured home has support beams or an undercarriage built into the structure. These should not be removed.
Manufactured homes do not include mobile homes.
Any trailer, house trailer, or trailer coach that is:
- Over 8 feet wide or 45 feet long and designed to be moved by connecting to another vehicle
- Under 8 feet wide or 45 feet long and used as a principle residence
A residential dwelling built in a factory in accordance with the Uniform Building Codes.
These structures meet state building codes and have removable support beams or undercarriages for transport.
For tax purposes, a permanent foundation is concrete, concrete block, or wood pier resting on concrete or concrete block footings.
Permanent foundations do not include mudsill, pier and post, wood blocks, concrete blocks, or any other temporary support that rests on the ground.
The axles, tires, wheels, and hitch used to transport a mobile home.
See 15-24-201, MCA for more information.
Buying and Selling Mobile or Manufactured Homes
To transfer ownership of a mobile home or housetrailer, you must apply for a transfer with the County Treasurer’s Office in the county where the mobile home or housetrailer is located. You need to pay all delinquent and current taxes before we can process an ownership transfer request. (15-24-211, MCA)
Built in 1977 or Later
Ownership transfers of manufactured homes require a title from the Department of Justice Motor Vehicle Division.
The Department of Justice maintains all transferring regulations.
Built before 1977
If your mobile home was built before 1977, you will need to complete an Ownership Change Request for a Pre-1977 Mobile Home (Form AB-38).
Return Form AB-38 to the local DOR county office in the same county as the mobile home.
You need to have form AB-38 notarized or attach a notarized bill of sale or a signed-off title contract for purchase.
Moving a Mobile or Manufactured Home
Before you move a mobile or manufactured home on any public road, you need to fill out the Mobile/Manufactured Home Moving Declaration (Form AB-6), available from your local County Treasurer’s Office.
You need to pay all delinquent or current property taxes at the same time you purchase the moving declaration. (15-24-206, MCA)
Changing Classification to Real Property
We can reclassify a mobile or manufactured home as real property if:
- The running gear is removed
- The home is attached to a permanent foundation that cannot be moved
- The home is on land or being purchased by the owner of the home or if the homeowner has the permission of the landowner to place his home on the land
The permanent foundation types consist of a concrete, concrete block, or wood perimeter foundation resting on a concrete or concrete block footing. The foundation has concrete stringers with footings or concrete columns with attachment points.
The home is anchored, permanently blocked, and skirted.
Required Documents for Classification Change
Before we can reclassify your home as real property, you must give us a copy of the Finalized Statement of Intent (Form MV72) from the Department of Justice. Form MV72 must be a copy of the form filed with the County Clerk and Recorder’s Office.
Include the following information with your form MV72:
- Manufactured home owner name and address
- Real property owner name and address
- Real property legal description
- Permission from the land owner to permanently attach a mobile or manufactured home to the land (if the land is held by a different owner than the home)
- A complete mobile or manufactured home description
- The owner’s signature
If you have any questions or need help with the process, contact you Department of Revenue district office.
Mobile or Manufactured Home Property Taxes
Payments are due:
- First Payment
- May 31 or within 30 days from the date of the notice of taxes due, whichever is later
- Second Payment
- No later than November 30 but may due earlier in some counties