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When is a mobile home taxed as a permanent structure?

A manufactured home may be classified as a permanent structure by the assessor when:

  • The owner of a manufactured home has requested the mobile home to be taxed as real property
  • The tongue and axle have been removed from the manufactured home, and the manufactured home has been affixed to a permanent foundation as required by Regulation 3.6.5.33.D.1,2,3 Manufactured Homes – When Valued as Real Property
  • The owner of the manufactured home holds title to the home and the real estate to which the manufactured home is affixed. Title must have been issued according to the provisions of the Motor Vehicle Code and deactivated according to Regulation 18.19.3.16 NMAC  The owner must provide evidence of the deactivation to the county assessor.
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