A mobile home, or manufactured home, is defined as a structure that is designed and constructed to be transportable in one or more sections. They are built on a permanent chassis and are designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities that include plumbing, heating, and electrical systems contained therein. This definition excludes modular homes, as defined in RCW 46.04.302 and 82.50.010.
Floating homes are also considered real property and are subject to property tax, but are not considered a mobile home. "Floating home" means a building on a float used in whole or in part for human habitation as a single-family dwelling, which is not designed for self propulsion by mechanical means or for propulsion by means of wind, and which is on the property tax rolls of the county in which it is located.
Property Tax Due Date
First half or full year tax payments are due on or before April 30, second half payments are due on or before October 31.
Please note that property taxes that amount to less than $50.00 for the year must be paid in full by April 30 per RCW 84.56.020.
Transferring Ownership of a Mobile Home
All transfers of a mobile home require a Mobile Home Excise Tax Affidavit to be completed and filed with the Treasurer’s Office prior to being processed by the Department of Licensing. Mobile Homes may require advance property taxes to be paid as well.
There is a transaction fee for a Mobile Home Excise transactions which is subject to a graduated real estate tax (REET) rate. The graduated rates vary from 1.10% to 3.00% plus a $5.00 processing fee. Local REET rates will not change and will continue to apply as before.
If the ownership transfer is not part of a sale, then a $10.00 fee will be due in lieu of excise tax. Please review WAC Chapter 458-61A to find out if your transaction is exempt from excise tax.
Real Estate Excise Tax Rates
|
Sale price thresholds |
Tax rate |
|---|---|
|
$500,000 or less |
1.10% |
|
$500,000.01 - $1,500,000 |
1.28% |
|
$1,500,000.01 - $3,000,000 |
2.75% |
|
$3,000,000.01 or more |
3.00% |
Mobile Home Movement Permit
Before mobile homes can be moved a Tax Certificate for Mobile Home Movement must be completed. When a mobile home is moved out of the county an advance tax deposit for the following year must be paid before a permit will be issued.
After the completion of the Tax Certificate the Treasurer’s Office issues a Mobile Home Movement Decal with the make, model, year and serial number of the mobile. The transporter’s name, WUTC Permit Number and DOT Special Motor Vehicle Permit Number are also needed to complete the movement certificate. The decal is valid for 15 days from the date of issue. Start your process by filling out this form: Mobile Home Movement Application