FAQ – Assessment and Taxation

In most cases, the homeowner is responsible for paying the taxes. Contact your lender if you have any questions about whether your taxes are included in your mortgage payment.

YES. All manufactured homes are subject to taxation at the same rate as other homes. Tax statements are mailed by October 25. You’ll receive a statement from the county in which the home was located on January 1. Tax payments are due on November 15. Contact your county tax office for more information.

YES. Permits are typically required on installation, additions, and alterations on your home. Please check with your local county or city building departments for more information.
See also:

• Building permit information

You may qualify for the Veteran's Exemption or Senior/Disabled Citizen Deferral programs. Please contact your local county office for more information.
See also:

• veteran’s exemption
• deferral programs
• state website

NO. This is not necessary until you sell or move your home. You will turn in your title at the time of transfer. The new owner will then receive the new Ownership Document. The license plate is not needed to complete the transfer.

The $10 fee is a special assessment levied on manufactured homes. The fee is used to help fund the Manufactured & Marina Communities Resource Center. This center provides a variety of services and resources for manufactured home tenants and parks. For more information, call 800-453-5511.
See also:

• Manufactured Housing and Community Services

The Department of Assessment & Taxation can help you with manufactured home ownership information and changes. We are located at 155 N First Avenue, Suite 130, in downtown Hillsboro. We are on the first floor of the Public Services Building. The phone number is 503-846-8741.

Washington County is one of two counties in Oregon to exempt taxes for manufactured homes with an Assessed Value (AV) less than $45,000. Approximately 57% of homes located within residential parks are less than the threshold and will not be taxed. Property owners are taxed on the Assessed Value (AV). The AV is determined as the lower of Maximum Assessed Value (MAV) or Real Market Value (RMV). The MAV is capped at 3% of the prior year's AV. However, there is no cap on RMV. For many manufactured home properties, the RMV is the lower of the two and becomes the taxable AV. What this means for homes above the $45,000 threshold is that strong market increases may result in significant tax increases.

The Deferral program lets homeowners “borrow” money from the Oregon Department of Revenue (DOR). If you qualify, the state pays your property taxes each year. They also place a lien on your property, and charge 6% interest. Deferral means that the taxes and interest will need to be paid later.

The Senior Citizen’s Deferral is for homeowners age 62 or older. You must meet all the requirements of the DOR.

The Disabled Citizen’s Deferral is for homeowners collecting federal Social Security disability benefits. You must meet all the requirements of the DOR.

If you’re currently receiving a deferral, it’ll be noted on the bottom section of your tax statement. Your tax statement will be yellow.

For additional information on these programs, contact the DOR at 503-945-8348 or www.oregon.gov/DOR/SCD. Or call Washington County Special Programs at 503-846-8741.
See also:

• Senior and Disabled Citizens Deferral
• Aging Services
• state website

You may be entitled to a property tax exemption if you’re a 40%-or-more disabled Veteran. Or you may be entitled to the exemption if you’re the surviving spouse or registered domestic partner of a veteran. Also:

• You must be an Oregon resident.
• You must own your home.
• The home must be your primary residence.
• You must file an exemption claim form with us along with supporting documents.

If you’re currently receiving a veteran’s exemption, it’ll be noted in the VALUES section on the front of your tax statement.

For additional information on this program, call Special Programs at 503-846-8741.
See also:

• Veteran's Property Tax
• state website

You may be entitled to an exemption on your property taxes if you’re serving in the Oregon National Guard or Military Reserve Forces. You must have been ordered to serve more than 178 consecutive days under federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact (EMAC). Also:

• You must be an Oregon resident.
• You must own your home.
• The home must be your primary residence.
• You must file an exemption claim form with us, along with supporting documents.

For additional information on this program, call Special Programs at 503-846-8741.
See also:

• Active Duty Military
• state website