Tax Relief Regarding Manufactured or Mobile Homes
Rollbacks: These property tax reductions that were only available to real property owners are now available to manufactured and mobile homeowners taxed by the Appraised Method. There is a 10% rollback for everyone and a 2 1/2% credit for all owner-occupied manufactured and mobile homeowners. Applications for the 2 1/2% credit are available through the Auditor's Office.
House Bill 920 passed into law in 1976, provides a credit against all voted tax mileage. As property values increase due to reappraisals (inflation), additional 'credits' are applied to voted tax levies so that property owners are not paying more than the amount of taxes the levy was originally voted to collect. The only increase revenue taxing districts receive from voted levies are from the added value of new construction.
Homestead Exemption: Manufactured and mobile homeowners 65 years of age or permanently and totally disabled are eligible for homestead exemption. This program reduces the taxable value of the property, thereby reducing the taxes owed. Applications are available through the Auditor's office. The application should be filed by the first Monday in June each year in the Auditor's office.