Manufactured Homes

Search for manufactured homes by account number, owner, or address.
Launch the Manufactured Homes Search


How Is A Manufactured Home Taxed?
Manufactured Homes are Taxed as either Real or Personal property.

  • Real Estate Manufactured Home - Any manufactured home which is located on land owned by the owner of the manufactured home shall be listed and assessed as real property in the county in which it is located. The owner may also apply for homestead exemption.
  • Personal Property Manufactured Home - Any manufactured home located on land not owned by the owner of the manufactured home shall be assessed as personal property in the county in which it is located.


How Many Manufactured Homes Are In Cleveland County?
As of January 1, 2005 there were a total of 7483 Manufactured Homes in the county. This breaks down as follows:

  • Personal Property Manufactured Homes: 3190
  • Real Estate Manufactured Homes: 4293


How do we determine the market value of your manufactured home?
In Cleveland County, market value is based on a market driven cost approach. In determining a final market value, the following adjustments must be considered:

  • Quality of Construction
  • Square footage
  • Types of amenities
  • Physical condition at time of physical inspection


All value adjustments are derived from current market information gathered at the time of the sale from the following sources:

  • Sales between dealers and individuals
  • Sales between individual owners to individual buyers


To move a manufactured home or transfer title:
Senate Bill 1114 effective June 10, 1998, requires proof of paid current calendar year ad valorem tax (OTC form 936). This form can only be completed in the County Assessors office in the county where the manufactured home is located.

The following section is a quick reference guide which will summarize most of the transactions involved in moving or changing title to a manufactured home:

Moving a new or used manufactured home (see table below)

TransactionOTC Form 936
Manufacturer To DealerNot Required
Dealer To Buyer Not RequiredDealer (On Lot January 1) Original 936 required (If not registered)
Sold or Assigned after January 1 (On lot Jan. 1) Not RequiredDealer To Buyer Not Required
Active Duty non-resident militaryNot Required
Active Duty resident militaryNot Required

There is no action required by the County Assessor. The motor license agent will title and register the manufactured home for the balance of the calendar year.

Transferring title on a new or used manufactured home(see table below)

TransactionOTC Form 936
Manufacturer To DealerNot Required
Dealer To Buyer (On lot January 1)Not Required
Dealer (On lot January 1)Original 936 Required
Dealer To buyer (On lot after January 1)Current 936 Required
Seller To BuyerRequired
Active Duty non-resident militaryNot Required
Active Duty resident militaryRequired

Repossession(see table below)

TransactionOTC Form 936
RepossessionCurrent 936 due within 30 days of issuance to the size & weight permit.