Mobile Homes

Definition of a Mobile Home

According to North Dakota Century Code 57-55-01

A mobile home is defined as a structure built on a permanent chassis, ordinarily designed for living quarters, used a a residence or place of business and is either attached to public utility services or is 27 feet or more in length. The structure may be single or multi-sectional and used on a temporary or permanent basis.

Properties That May Be Exempt from Mobile Home Tax are those:

Owned & used as a residence of non resident while on active military duty
Owned & occupied by welfare recipient
Owned & used as residence of disabled veteran or unremarried surviving spouse ( the disability percentage has to be 50% or greater)
Owned & used as residence of totally & permanently disabled person or unremarried surviving spouse
Owned & used as residence of a blind person
Owned & used as residence by homestead credit applicant
 

Structures Not Subject to Taxation

Trailer with current travel trailer license
Park model trailer
Farm residence (permanently attached to the ground)
Structure permanently attached to a foundation ( the owner for the mobile home and the land have to be the same)
Structure owned by mobile home dealer for resale
All mobile home owners are required to register their mobile home.
Registration forms are available though this office, after you have received a registration form you have 10 days to return the completed form.

Dates that Taxes are Due and Delinquent

 January 10th is when the mobile home taxes are due
If paid in full by February 15th there is a 5% discount
March 1st the taxes become delinquent
Taxes are due within 10 days after a mobile home is purchased or first moved into North Dakota
The treasurer allows a 5% discount if the taxes are paid in full within 30 days after purchase date or date moved into North Dakota
The tax becomes delinquent if not paid within 40 days and is subject 1% penalty and 1/2%  interest for each full and fractional month of delay
 If your mobile home taxes are $40.00 or more, they may be paid in two installments;  1st installment due on January 10th  Delinquent on March 1st  Subject to 2% penalty and additional 2% penalty added on April1, May 1, and June 1  2nd installment due June 1st  Delinquent on July 1st  Subject to 2% penalty, additional 2% penalty added on August 1, Sept. 1, and October 1
Taxes may be prorated if the mobile home was acquired or first moved into North Dakota during the calendar year.
Mobile home taxes are paid for in advance, which means that they are paid for the current year.
Failure to pay your mobile home taxes can result in the loss of your home.
In October a list of delinquent mobile home tax owners is brought over to the sheriff's department.
Collection of delinquent taxes is then made by the sheriff who gives the owners a warning.
Usually in December, if there are any mobile homes with delinquent taxes, these mobile homes are up for auction.

Moving Permits

Before a moving permit can be issued the mobile home taxes need to be paid in full.
A moving permit is required whether you are moving your mobile home within Ward County or out of Ward County.
The display of the permit must be on the rear of the mobile home during transport to the new location, even if the mobile home is exempt from taxes.
A fine of $100.00 - $500.00 will be imposed if these provisions are violated.

Mobile Home Park Owners and Managers

The owners of the mobile home parks are required to complete quarterly reports. Included on those reports are the number of mobile home, the owner for each mobile home moved in or out, the number of vacant lots and the name and date of mobile home arrival and departure.
The quarterly reports are to be submitted to the tax director before the 15th day following the last day of each quarter.