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 Partially Exempt from Mobile Home Tax
Properties that are owned and :
- Used as a residence of non resident while on active military duty
- Occupied by welfare recipient
- Used as residence of disabled veteran or unremarried surviving spouse (the disability percentage has to be 50% or greater)
- Used as residence of totally and permanently disabled person or unremarried surviving spouse
- Used as residence of a blind person
- Used as residence by homestead credit applicant
Structures Not Subject to Taxation
- Trailers with current travel trailer license
- Park model trailers
- Farm residences (permanently attached to the ground)
- Structures permanently attached to a foundation (the owner for the mobile home and the land have to be the same)
- Structures 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 or on the link below, after you have received a registration form you have 10 days to return the completed form.
Dates that Taxes Are Due & Delinquent
- On March 1st the 1st half of the taxes are due. The 2nd half is due on June 30th.
- 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 or more, they may be paid in two installments; the first installment will be due on January 10 and would be considered delinquent on March 1 and subject to a 2% penalty and additional 2% penalty added on April 1, May 1, and June 1; the second installment due June 1, and would be considered delinquent on July 1 and subject to a 2% penalty. An additional 2% penalty added on August 1, Sept. 1, and October 1.
- The owner of the Mobile Home as of January 10th is liable for that years taxes.
- Taxes will be prorated for Mobile Homes moved into the county after January 10th of that year.
- Prorated Mobile Homes have 30 days to pay in full and receive 5% discount from the date the Mobile Home was hooked to utilities. The owner has up to 40 days before penalty and interest is added.
- 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 forwarded 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.
Before a moving permit can be issued the mobile home taxes must 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 up to $500 will be imposed if these provisions are violated.
Mobile Home Park Owners & 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 fifteenth day following the last day of each quarter.