Mobile Homes located in a Mobile Home Park:
Are taxed per The Mobile Home Local Services Tax Act. The party that owns the mobile home, not the real estate property owner, will receive a mobile home tax bill based on the model year and square footage of the mobile home. Please be aware that the owner of the mobile home and the real property owner will not be the same in this case.
Mobile Homes located on privately owned lots:
Prior to January 1, 2011 mobile homes located on privately owned lots were taxed according to The Mobile Home Local Services Tax Act and will continue to be taxed this way until there is some change in ownership. Please be aware that the mobile home owner may not be the same as the property owner.
As of January 1, 2011 mobile homes located on privately owned lots are assessed by the township assessor and taxed under the real estate tax system.
- Mobile homes owned prior to this law change are grandfathered into The Mobile Home Local Services Tax Act until such time as there is a change in ownership – including title change. At the time of ownership change, they should begin to be assessed according to real estate assessment guidelines.