North Dakota Application For Mobile Home County Registration

Application For Mobile Home County Registration
Application For Mobile Home County Registration
Application For Mobile Home County Registration
North Dakota Century Code ch. 57-55
Return the completed application to the County Director of Tax Equalization in the county where the mobile home is
located. Application must be filed within 10 days after the mobile home is acquired, moved or first brought into this state.
Application must be filed to request exemption from mobile home taxation.
1. Name of Owner and Mailing Address

Home Telephone Number
Work Telephone Number
Place of Employment
Name of Lending Institution

Location of Mobile Home
2. Name of Court: ____________________________________________________________________

Lot No.: _____________

City or Township: _____________________________________ School District: _____________________________________
If mobile home is located in rural area and not in a designated mobile home court, provide the legal description in the space
below:
Section: _________________________

Township: _________________________

Range: ___________________________

Description of Mobile Home
3. Make: ____________________________________________
Model Year: ____________

Model _____________________________________________

Serial Number: ______________________

Size of Mobile Home: Width: _______________
Slide out or
addition(s) _______ x _______ , _______ x _______ ,

Length (Excluding hitch): _______________

Entry shed _______ x _______ ,

Garage _______ x _______

Request for Exempt Status
4. Mobile home qualifies for exemption based on item # __________ (listed on back of application). Evidence to support the claim
is included with the application or provided to tax director.

Transfer Information
5. Date Acquired: ____________________________________
Purchased From:

Purchase Price: _______________________________________

________________________________________________________________________________________

Date Brought into North Dakota: ______________________

Date Occupied: _______________________________________

6. Was the North Dakota tax permit on this mobile home paid last year?


Yes 

No 

 If Yes, in what County? _____________________ Tax/Refund Receipt No.: ______________ Expiration Date: _____________
Date Moved: __________________

Location of Mobile Home Before Move _______________________________________

7. If mobile home is a rental unit, please furnish name of renter: ______________________________________________________
I certify that the information contained in this application is correct to the best of my knowledge.

This Application Must Be Signed ____________________________________________________________
Signature of Mobile Home Owner
24774
(Revised 2/12)

Date

Definition of a Mobile Home
A mobile home is defined as a single or multi-sectional structure which is built on a permanent chassis and is
either attached to utility services or is 27 feet or more in length. The structure must ordinarily be designed for
human living quarters, either on a temporary or permanent basis, and owned or used as a residence or place of
business by the owner or occupant. “Mobile home” also includes a manufactured home as defined in North
Dakota Century Code Section 41-09-02 other than a manufactured home converted to real property according to
N.D.C.C. § 39-05-35(1-3). “Utility services” means services purchased by the occupant from a utility company
under the jurisdiction of the public service commission, a rural electric cooperative, or a political subdivision of
the state.

Taxation of Mobile Homes - Exemptions
Certain manufactured housing may be exempt from mobile home taxation. Mobile home owners should check
with the County Director of Tax Equalization in the county where the mobile home is located to determine the
tax status of the mobile home. A mobile home may be exempt from taxation if the mobile home is:
	 1.	 Owned and used as living quarters of a military person on active military duty in this state who is a
resident of another state.
	 2.	 Owned and occupied by a welfare recipient, provided the mobile home is not permanently attached to the
land and classified as real property.
	 3.	 Owned and used as living quarters by a disabled veteran or unremarried surviving spouse as provided in
N.D.C.C. § 57-02-08(20).
	 4.	 Owned and used as living quarters by a permanently and totally disabled person or unremarried surviving
spouse as provided in N.D.C.C. § 57-02-08(20).
	 5.	 Owned and used as living quarters for a blind person as provided in N.D.C.C. § 57-02-08(22).
	 6.	 Owned and used as living quarters by a person who qualifies for the homestead credit as provided in
N.D.C.C. § 57-02-08.1.
	 7.	 Used only for temporary living quarters of the owner or occupant while engaged in recreational or vacation
activities, provided that the unit displays a current travel trailer license or is defined as a park model trailer
located in a trailer park or campground and the owner has paid a park model trailer fee as provided in
N.D.C.C. § 39-18-03.2.
	 8.	 A farm residence as provided in N.D.C.C. § 57-02-08(15).
	 9.	 Permanently attached to a foundation and assessed as real property.
	10.	 Owned by a licensed mobile home dealer while held for resale and not used as a residence or for
conducting business.
The owner who claims exemption from mobile home taxation must file an application for Mobile Home County
Registration with the County Director of Taxation and provide the necessary evidence to support the claim.