Douglas Schmidt
Polk County Assessor
Valerie Stamps
Chief Appraiser
850 Main Street
Dallas, OR 97338
Ph.: (503) 623-8391
Fax: (503) 831-3015
Office Hours: 8 am – 5 pm
Monday - Friday
Manufactured Structures
Effective May 1, 2005, responsibility for maintaining ownership and siting information for manufactured structures transferred from the Department of Motor Vehicles (DMV) to the Building Codes Division (BCD). Homeowners and other interested parties should no longer contact the DMV if they buy, move, or otherwise change the status of a manufactured home or other manufactured structure. Instead, most transactions will now take place at our office, which will be acting on behalf of the division.
What is a manufactured structure?
For tax assessment purposes, a manufactured structure is a:
- Manufactured dwelling, or
- Prefabricated structure more than 8-1/2 feet wide that can be moved to a new location.
It can be used for a residence or for business, commercial, or office purposes. The law does not consider a travel trailer, special-use trailer, or mobile modular unit a manufactured structure.
How do I make changes to a manufactured structure?
To make changes to a manufactured home, you MUST contact the Assessor’s Office to have them processed. The Building Codes Division will not process transactions unless they have first been submitted to our office and have been refused. Please note that there are fees associated with most transactions. For more detailed information, please call our office at (503) 623-8391.
Manufactured structure assessment and taxation.
If you own a manufactured structure in Oregon, you must pay property tax on it. Manufactured structures are assessed each year on January 1st.
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.
At certain times in the year, if a manufactured structure is moved, estimated taxes for the next tax year are collected in advance. If you are planning on moving a manufactured structure please contact our office before the move at (503) 623-8391.