How are manufactured structures taxed?

Most manufactured structures are assessed and taxed as personal property when they are in a manufactured home park or on rented land. If your home is on property that you own, it may be considered real property and assessed along with the land.

The Oregon Department of Revenue website has more information about the assessment of manufactured structures.
Manufactured structures are assessed each January 1, based on real market value.

How are property taxes paid?

We will mail you your property tax statement each October with your property’s value and amount to pay. You may also visit our web site to check your value and taxes and view your tax statement.

When it’s time to pay your taxes, we offer several payment options.

Need more information?

Visit our Manufactured Structure Services page for information about buying, moving or selling a manufactured home.

The Manufactured & Marine Communities Resource Center (MMCRC) provides services and information to residents and landlords of manufactured & marina communities to promote cooperative community relationships.