Assessment & Taxation
January 1st is the lien date for assessment of all mobile and manufactured homes. The assessment is based on “fair market value”, which is determined by reviewing annual sales and cost data. The Primary residential exemption also applies to mobile and manufactured homes. A home which qualifies for the Primary exemption is taxed on 55% of the total market value. Taxes are due May 15th.
After the assessment is completed a tax notice is sent. Taxpayers have sixty (60) days from the date of the notice to appeal the value and pay the tax due without interest. All appeals are handled through the Millard County Auditor office, phone number is 435-743-5227. Interest begins accruing on the May 15th deadline.
Mobile home taxes are due on May 15th. If taxes are not paid by the due date, interest accrues until taxes are paid. Interest is equal to the Target Federal Funds Rate plus six percentage points and may not be less than 7 percent or more than 10 percent. In addition to the interest accumulated, the Assessor must seize and sale the mobile home at a public auction in order to meet the tax liability or attach to real property if the land and home are in the same ownership and will become a lien against that property.
The Millard County Auditor office handles all abatement application for mobile and manufactured homes. Applications for the Disabled Veteran and Blind Abatements are available each year beginning in January. Circuit Breaker and Indigent Abatements are available after the State Legislature has met to determine the qualifying income level for that year. Applications for these abatements are typically available in May. For more information on the abatement program, please contact Tax Administration at 435-743-5227.
Mobile and manufactured homes may be subject to tax sale when the outstanding taxes are one year delinquent. Annually a public auction is held for any property which has delinquent taxes. Properties may be removed from sale by paying all outstanding taxes and sale costs.
All titling changes for mobile and manufactured homes are handled through the Department of Motor Vehicles (DMV), however, no change in ownership or titling may be made without a tax clearance. The tax clearance is issued by the Assessor’s office, and is good from the date of issue through December 31st of the year in which they are issued. For a Tax Clearance to be issued all taxes must be current. You are welcome to stop by our office to obtain a Tax Clearance, or you may request one be sent to you.