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Mobile Home Tax Exemptions

Taxation of Mobile Homes

Property tax on a mobile home is due on January 10th of each year.

If you paid your taxes and your mobile home is destroyed you may be entitled to a refund.

Possible exemptions for welfare recipients and the disabled

North Dakota Century Code 57-55 governs the Taxation of Mobile Homes. This statute has some very pertinent information for many of these living in mobile homes. First, under NDCC 57-55-10 persons who own a mobile home may be exempt from taxation if they use the property as living quarters. They include military personnel, welfare recipients, disabled veterans, permanently and totally disabled persons, blind persons, and persons qualifying for homestead credit on the mobile home. A more detailed explanation of requirements is listed below.

  1. military personnel on active duty who are residents of another state
     
  2. welfare recipient mobile home cannot be permanently attached to the land, must have certification from county social services as receiving a major portion of income from any state or federal public assistance program.
     
  3. disabled veteran or unremarried surviving spouse of a veteran who is a paraplegic or has been awared specially adapted housing by the department of veteran affairs
     
  4. permanently and totally disabled person or unremarried surviving spouse who is permanently confined to the use of a wheelchair
     
  5. blind person
     
  6. if it owned by a person who qualifies for the homestead credit

There are a few exceptions to the exemptions. The exceptions should be examined if the owners mobile home is attached to a foundation.

NDCC 57-55-12 Refunds. An owner “who has paid, through mistake or otherwise, a greater amount of taxes or penalty and interest than was justly due may apply for an abatement or refund.”

If you apply for a tax exemption and you are denied you may have further rights.  Contact Legal Services to discuss your options.

Disclaimer: This information is not legal advice. If you have a legal problem, you should talk to a lawyer and ask for advice about your options.

 

January 2013

Published by Legal Services of North Dakota