"Mobile home" or "manufactured home" means a structure, designed and constructed to be transportable in one or more sections, and is built on a permanent chassis, and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities that include plumbing, heating, and electrical systems contained therein. The structure must comply with the national mobile home construction and safety standards act of 1974 as adopted by chapter 43.22 RCW if applicable. Manufactured home does not include a modular home. A structure which met the definition of a "manufactured home" at the time of manufacture is still considered to meet this definition notwithstanding that it is no longer transportable.
Property Tax Due Date - April 30th
If taxes are over $50, the tax may be paid in halves. First half due April 30th and the second half due October 31st.
Collection provisions in the State Law direct the County Treasurer to distrain and sell mobile homes, at public auction, when taxes become delinquent.
To get more information on how the distraint process works, please download Distraint Information.
Current Parcels In Distraint
The document Parcels in Distraint is available for viewing and printing in PDF format.
Transfer of Ownership of a Mobile Home, Manufactured Home
If a mobile home is sold or transferred to another party but not required to move from its current location, then a Mobile Home Real Estate Excise Tax Affidavit (PDF) must be completed. Excise tax may be due in order to transfer the title to the new owner. This form can be downloaded from the above link or obtained from the Spokane County Treasurer’s Office and must be signed by both buyer and seller. For further information about what is required to complete the mobile home real estate excise affidavit please call 509-477-4713.
If a mobile home is sold or transferred to another party and is required to move from its current location then sales tax may be due in order to transfer the title. Sales tax is collected by the Department of Licensing / Auditors. Please call 509-477-2222 for further details and requirements. The DOL will require proof of taxes paid from the County Treasurer. A Moving (Tax Certificate) Permit is required as your proof of taxes paid. See requirements below.
Moving (Tax Certificate) Permit Requirements
Moving (Tax Certificate) Permits to relocate a mobile home are issued by the Spokane County Treasurer’s Office.
Information required to obtain a Moving (Tax Certificate) Permit is as follows:
- Current owner’s name and address
- New owner (if applicable) name and address
- Name of the moving company (please check with our office to see if the moving company information is on file)
- Assessor parcel number of the mobile home
- Assessor parcel number where mobile home is moving from
- Assessor parcel number where mobile home is moving to
- The mobile home or manufactured home title or copy of the title or a title application/registration form is required. A moving permit will not be issued without one of these documents
- Please bring all information, listed above, to the Spokane County Treasurer's Office to complete the application. This must be done in person due to signature requirements
If the mobile home is moving out of County, but within the state, then the next year’s taxes must be paid as well.
For questions please call 509-477-4713.