Manufactured Structures

Manufactured Structure

The Polk County Assessor's Office processes manufactured structure ownership applications as a partner and agent on behalf of the State of Oregon's Department of Consumer and Business Services, Building Codes Division (BCD). 

We believe that providing this service to the people of Polk County will be a significantly improvement to the quality of service as it relates to processing manufactured structure documents.

 

Tiny Homes are considered a Manufactured Structure and will be charged accordingly. The fee schedule is:

  • $105 Ownership Transfer Fee
  • $105 Security Interest Holder Release
  • $130 Exempting from Title, Retitling Exempt Processing
  • $130 Abandonment Processing
  • $105 Moving manufactured structure (in/out of county) in addition to Transfer or Retitling fee
  • $25 Destroyed Manufactured Structure
  • $10 Trip permit per section in addition to Transfer or Retitling fee (Trip Permit is CASH ONLY)

If a customer does not want to pay these additional fees, they have the option to file online directly with Building Codes and pay only the $55 fee.

Manufactured Home Processing Hours: Monday thru Friday, 8 am to 12 pm and 1 pm to 4 pm. We recommend you call ahead to make sure someone is here that can help you. Thank you!

What is a manufactured structure?

For tax assessment purposes, a manufactured structure is a:

  • Manufactured dwelling, or
  • Tiny Home, 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 file an application.  Effective April 1, 2020 we are now processing these applications. To access forms, you can go online at mhods.oregon.gov. and click Forms and Applications on the Building Codes Division website. 

If you choose to file an application electronically click on the MHODS Website and Login.  For questions filing directly with Building Codes, you can call 503-378-4530 for assistance. Every application filed electronically through MHODS must have a "Tax Certification Form" issued by the county where your home is located.  This form lets Building Codes Division know that the property taxes on your home are paid in full before they process the application.  If you have not paid the property taxes in full, the assessor's office will require them to be paid before we can issue the Tax Certification Form.

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 Building Codes Division to transfer the ownership.

At certain times in the year, if a manufactured structure is moved or ownership is changed, estimated taxes for the tax year are collected in advance. These taxes will be estimated by the assessor's office and must be paid before we can issue the Tax Certification Form.